Durham University
Programme and Module Handbook

Undergraduate Programme and Module Handbook 2023-2024 (archived)

Module ACCT2121: Business Strategy and Technology for Accountants

Department: Accounting

ACCT2121: Business Strategy and Technology for Accountants

Type Tied Level 2 Credits 20 Availability Available in 2023/24 Module Cap None. Location Durham
Tied to N408
Tied to N409
Tied to NN43
Tied to N302
Tied to N304
Tied to NN42
Tied to N204
Tied to N206

Prerequisites

  • None

Corequisites

  • None

Excluded Combination of Modules

  • None

Aims

  • To provide students with an understanding of how an accountant interacts with an organisation when developing and implementing strategy, including any ethical implications.

Content

  • Strategic analysis of an organisation’s current strategic direction, including objectives, technology developments and market position
  • Strategic choices available to an organisation
  • How organisations choose between competing strategies to meet the objectives of an organisation
  • Implementation and monitoring of strategies and strategic performance, including strategies for innovation and technology
  • Ensuring that ethics, sustainability and the interests of all stakeholder groups are considered in an organisation's strategy

Learning Outcomes

Subject-specific Knowledge:
  • On completion of this module students should:
  • Be able to identify an organisations current objectives, technology developments and market position
  • Have an awareness of the strategic choices available to an organisation
  • Have knowledge of appropriate methods of implementing strategies, and the ways in which management information can be used to measure and monitor strategic performance
  • Understand the impact of ethics and sustainability on business strategy
Subject-specific Skills:
  • On completion of this module students should be able to:
  • Analyse the consequences of an organisation's current strategic direction, including objectives, market position, and technology developments;
  • Use data to evaluate the likely consequences of strategic choices and technology developments, and recommend strategies to meet the objectives of an organisation;
  • Recommend appropriate methods for an organisation to implement and monitor strategies, including responses to technology developments, and demonstrate how data can subsequently be used to measure and monitor strategic performance.
Key Skills:
  • Critical thinking and creativity
  • Communicate effectively
  • Apply strategic evaluation skills
  • Assess innovation and technology developments

Modes of Teaching, Learning and Assessment and how these contribute to the learning outcomes of the module

  • Learning will be based on knowledge transfer from workshops and independent study; investigation of cases and real world organisations will underpin the workshops.
  • Workshop activities and discussions will provide the awareness of the main business strategies and choices.
  • Formative assessment will provide feedback to students regarding their understanding of the main concepts and strategic decisions.
  • The summative timed invigilated examination tests students’ understanding of the main strategic concepts and choices through comprehensive and critical review and reflection on learning.

Teaching Methods and Learning Hours

Activity Number Frequency Duration Total/Hours
Workshops 20 2 per week 2 hours 40
Revision Webinar 1 Once 2 hours 2
Preparation, Reading and Independent Study 158
Total 200

Summative Assessment

Component: Examination Component Weighting: 100%
Element Length / duration Element Weighting Resit Opportunity
In-person Written Examination 2 hours 30mins 100% Same

Formative Assessment:

Mock exam


Attendance at all activities marked with this symbol will be monitored. Students who fail to attend these activities, or to complete the summative or formative assessment specified above, will be subject to the procedures defined in the University's General Regulation V, and may be required to leave the University