Accounting for Corporate Performance and Accountability

Module overview

Accounting systems provide useful inputs in the decision-making processes of organisations. The overall aim of this module is to provide an understanding of how accounting processes and techniques are implicated in the management of organisations, be it at the board, strategic or tactical levels. This module will hence focus on how organizations are controlled and managed from the point of view of internal and external decision- makers, and the issues are considered in the context of business enterprises. The module builds on the fundamentals of accounting and the various management modules to develop the student’s awareness of contemporary issues emerging at the intersection of accounting and management.

Aims and Objectives

Learning Outcomes

Subject Specific Intellectual and Research Skills

Having successfully completed this module you will be able to:

Identify and critically assess corporate governance problems and mechanisms;
Critically evaluate the available measurement methods of corporate performance.

Knowledge and Understanding

Having successfully completed this module, you will be able to demonstrate knowledge and understanding of:

Different approaches to measure corporate performance.
Corporate, social and environmental reporting and relevant theories;
The key concepts and theories in corporate governance and the development of major corporate governance initiatives;

Transferable and Generic Skills

Having successfully completed this module you will be able to:

Search and analyse information from different sources;
Develop skills in communication, problem solving, and critical thinking.

Learning and Teaching

Teaching and learning methods

The module comprises a series of block taught sessions which combine with student led presentations. The presentations are based on academic papers and are organised in groups.

Study time
Type	Hours
Independent Study	126
Teaching	24
Total study time	150

Resources & Reading list

Textbooks

Merchant K. A. and Van der Stede W. A.. Management Control System - Performance Measurement, Evaluation and Incentives. Prentice Hall.

Steen Thomsen and Martin Conyon. Corporate Governance: Mechanisms and Systems. McGraw-Hill Higher Education.

Krishna G Palepu, Paul, M. Healy and Erik Peek. Business Analysis and Valuation IFRS edition. Cengage Learning.

Trevor Hopper, Deryl Northcott and Robert Scapens. Issues in Management Accounting. Prentice Hall.

Peter Atrill and Eddie McLaney. Management Accounting for Decision Makers. Prentice Hall.

Christopher Nobes. The Penguin Dictionary of Accounting. Penguin - www.penguincatalogue.co.uk/download.fullHtmlCatalogue?catalogueId=13.

Jill Solomon. Corporate Governance and Accountability. John Wiley & Sons.

Assessment

Formative

This is how we’ll give you feedback as you are learning. It is not a formal test or exam.

Presentation

Assessment Type: Formative
Feedback: Formative feedback to be provided by the peer students and lecturer
Final Assessment: No
Group Work: Yes

Summative

This is how we’ll formally assess what you have learned in this module.

Breakdown
Method	Percentage contribution
Group project	20%
Examination	80%

Referral

This is how we’ll assess you if you don’t meet the criteria to pass this module.

Breakdown
Method	Percentage contribution
Examination	100%

Repeat

An internal repeat is where you take all of your modules again, including any you passed. An external repeat is where you only re-take the modules you failed.

Breakdown
Method	Percentage contribution
Examination	100%

Repeat Information

Repeat type: Internal & External