ACC41060 Strategic Mgt Accounting Pract

Academic Year 2023/2024

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.

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Curricular information is subject to change

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 Type Hours


Specified Learning Activities


Autonomous Student Learning




Requirements, Exclusions and Recommendations

Not applicable to this module.

Module Requisites and Incompatibles
Not applicable to this module.
Assessment Strategy  
Description Timing Open Book Exam Component Scale Must Pass Component % of Final Grade
Examination: The examination will be based on a ‘pre-seen developed case’ 2 hour End of Trimester Exam No Standard conversion grade scale 40% No


Carry forward of passed components
Resit In Terminal Exam
Autumn Yes - 2 Hour
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
Lecture Offering 51 Week(s) - 42, 43 Fri 09:30 - 13:00
Lecture Offering 51 Week(s) - 43 Mon 09:30 - 13:00
Lecture Offering 51 Week(s) - 42, 43 Thurs 09:30 - 13:00
Lecture Offering 51 Week(s) - 43 Tues 09:30 - 13:00
Lecture Offering 51 Week(s) - 42, 43 Wed 09:30 - 13:00

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