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ACC41060

Academic Year 2024/2025

Strategic Mgt Accounting Pract (ACC41060)

Subject:
Accountancy
College:
Business
School:
Business
Level:
4 (Masters)
Credits:
8
Module Coordinator:
Dr John McCallig
Trimester:
Summer
Mode of Delivery:
On Campus
Internship Module:
No
How will I be graded?
Letter grades

Curricular information is subject to change.

This module will enable course participants apply knowledge in the formulation of practical advice/guidance for management at strategic level and demonstrate their strategic leadership capabilities. It will focus on the application of knowledge at strategic level, which has been assimilated from other modules on this programme. It utilises an integrated case study approach using ‘developed case studies’, in a range of different industries and different business formats (listed company, public company and not-for-profit organisations). It is designed to facilitate a successful and smooth transition to professional accountancy examinations at strategic level, especially the strategic level examinations of ACCA and CIMA.

About this Module

Learning Outcomes:

This module will integrate strategic analysis with strategic choice and strategy implementation, enabling course participants to provide practical guidance and advice to management at strategic level. On completion of this module, course participants will have developed the ability to:

* evaluate and discuss governance and risk management structures and provide guidance/recommendations on improvements which can be justified
* demonstrate an awareness of corporate social responsibility and corporate ethics in the modern business environment
* evaluate and discuss financial and non-financial performance in order to highlight key performance issues which need to be addressed
* provide guidance, advice and/or recommendations in respect of key strategic decisions including risk management
* demonstrate an awareness of different company valuation techniques and their relevance in different contexts
* Assess merger/acquisition proposals and evaluate the impact of alternative post-merger/acquisition ownership structures on shareholder wealth, taking different types of synergy into consideration
* advise on the appropriate use of different sources of long-term finance in the financing of strategic investment proposals
* evaluate investment decisions and demonstrate an awareness have of key factors that influence corporate financing and dividend decisions.

Student Effort Hours:
Student Effort Type Hours
Lectures

24

Specified Learning Activities

26

Autonomous Student Learning

100

Total

150


Approaches to Teaching and Learning:
The course consists of approximately 24 hours over 8 lectures – each lecture is approximately 4 hours duration. There will also be a requirement for pre-course work between each of the lecture sessions. The course delivery format will primarily focus on the application of knowledge to short scenarios evolving into the application of a wide range of knowledge to full case studies (developed case studies).

The key knowledge areas on which the course is based include:

* Corporate Governance, Leadership & Corporate Ethics,
* Risk Management (incl. Financial Risk Management),
* Performance Measurement & Management,
* Financial & Non-financial Analysis (incl. Balanced Scorecard)
* Strategic Financial Management (including Finance, Investment & Dividend decisions),
* Company Valuation,
* Mergers & Acquisitions.

Requirements, Exclusions and Recommendations

Not applicable to this module.


Module Requisites and Incompatibles
Not applicable to this module.
 

Assessment Strategy  
Description Timing Component Scale Must Pass Component % of Final Grade In Module Component Repeat Offered

Not yet recorded.


Carry forward of passed components
Yes
 

Resit In Terminal Exam
Autumn Yes - 2 Hour
Please see Student Jargon Buster for more information about remediation types and timing. 

Feedback Strategy/Strategies

• Group/class feedback, post-assessment

How will my Feedback be Delivered?

- Group/class feedback, post-assessment

Name Role
Mr Peter Plant Lecturer / Co-Lecturer