Undergraduate Handbook 2026-2027
Module ACCT3181: Business and Digital Strategy
Department: Accounting
ACCT3181: Business and Digital Strategy
| Type | Level | Credits | Availability | Module Cap | Location |
|---|---|---|---|---|---|
| Tied | 3 | 20 | Available in 2026/2027 | Durham |
Tied To
- N204: Accounting and Management with Placement Year
- N206: Accounting and Management with Study Abroad
- N302: Accounting and Finance with Placement Year
- N304: Accounting and Finance with Study Abroad
- N311: Accounting and Finance
- N312: Accounting and Finance with Placement Year
- N313: Accounting and Finance with Study Abroad
- N408: Accounting
- N409: Accounting with Placement Year
- N410: Accounting with Study Abroad
- NN42: Accounting and Management
- NN43: Accounting and Finance
Pre-requisites
- None
Corequisites
- None
Excluded Combinations
- ACCT2121 Business Strategy and Technology for Accountants
Aims
- To provide students with an understanding of how an organisation develops, implements and monitors strategy, including implications for ethics and sustainability.
Content
- Strategic analysis
- Strategic choice
- Implementation and monitoring of strategy
- Ethics
Learning Outcomes
Subject-specific Knowledge
- On completion of this module students will be able to:
- Explain, analyse and evaluate the consequences of an organisation’s current strategic direction including objectives, market position, organisational structure and technology developments;
- Use data to evaluate the likely consequences of strategic choices and technology developments, and recommend business and digital strategies to meet the objectives of an organisation;
- Recommend appropriate methods for an organisation to implement and monitor strategies including strategies for technology and innovation, and demonstrate how data can be used subsequently to measure and monitor strategic performance;
- Explain and evaluate ethical issues and recommend appropriate actions, considering all stakeholders and the public interest
Subject-specific Skills
- On completion of this module students should be able to:
- Assimilate and use information
- Structure problems and solutions
- Apply judgement
- Conclude, recommend and communicate
Key Skills
- Critical thinking and creativity
- Communicate effectively
- Apply strategic evaluation skills
Modes of Teaching, Learning and Assessment and how these contribute to the learning outcomes of the module
- A combination of workshops and guided reading will contribute to achieving the aims and learning outcomes of this module. Investigation of scenarios which underpin the workshops will encourage students to develop awareness of the potential effects of various strategic practices.
- Practice questions will enhance students understanding of strategic practice in business scenarios.
- Summative assessment is by means of an on campus written examination.
Teaching Methods and Learning Hours
| Activity | Number | Frequency | Duration | Total Hours | Attendance Monitored |
|---|---|---|---|---|---|
| Workshops | 20 | 2 per week | 2 hours | 40 | Yes |
| Preparation and Reading | 160 | ||||
| Total | 200 | ||||
Summative Assessment
| Component | Component Weighting | Element | Length/Duration | Element Weighting | Resit Opportunity |
|---|---|---|---|---|---|
| Examination | 100% | On Campus Written Examination | 2 hours 30 minutes | 100% |
Formative Assessment
Mock exam
Students who do not attend monitored activities shown under Teaching Methods
and Learning Hours, or who fail to complete the summative or formative
assessment(s) specified above, may be subject to the Academic Progress
procedures defined in the University's General Regulation V, and may be
required to leave the University.