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Session: 2022/23

Last modified: 26/10/2020 11:41:51

Title of Module: Business Research & Analysis

Code: ACCT11016 SCQF Level: 11
(Scottish Credit and Qualifications Framework)
Credit Points: 20 ECTS: 10
(European Credit Transfer Scheme)
School:School of Business & Creative Industries
Module Co-ordinator:Mary  Fletcher

Summary of Module

This module is designed to equip students with the knowledge and skills to deal effectively with the accounting and finance issues faced by organisations and their fiinance functions e.g. in use of data & information for decision making, planning and performance measurement.

The module will provide learners with the opportunities to develop skills in the analysis of various aspects of modern businesses including : business models, environment, value, strategy, financial performance, financing, cash flow.

The module also aims to develop the research and analytical skills required of modern business professionals and accounting & finance specialists. Students will learn how to frame and solve business case study and research problems through: analysis and presentation of data, synthesis and critique of findings, conducting academic literature review.



  • This module is designed to equip students with the knowledge and skills to deal effectively with contemporary finance and accounting issues related to: use of data & information for decision making, planning and performance measurement.

  • The module will provide learners with opportunities to analyse various aspects of modern businesses including, but not limited to: business model, business environment, value, strategy, stakeholders, financial performance, financial structure, cash-flow.

  • The module equips students with the skills required to conduct business research and business case study analysis, namely: data collection, analysis, presentation, formulating and testing hypotheses, integrating and synthesising knowledge, critically evaluate research findings, as well as conducting academic literature review.

Module Delivery Method
Face-To-FaceBlendedFully OnlineHybridCHybridOWork-based Learning
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Term used to describe the traditional classroom environment where the students and the lecturer meet synchronously in the same room for the whole provision.

A mode of delivery of a module or a programme that involves online and face-to-face delivery of learning, teaching and assessment activities, student support and feedback. A programme may be considered “blended” if it includes a combination of face-to-face, online and blended modules. If an online programme has any compulsory face-to-face and campus elements it must be described as blended with clearly articulated delivery information to manage student expectations

Fully Online
Instruction that is solely delivered by web-based or internet-based technologies. This term is used to describe the previously used terms distance learning and e learning.

Online with mandatory face-to-face learning on Campus

Online with optional face-to-face learning on Campus

Work-based Learning
Learning activities where the main location for the learning experience is in the workplace.

Campus(es) for Module Delivery
The module will normally be offered on the following campuses / or by Distance/Online Learning: (Provided viable student numbers permit)
Paisley:Ayr:Dumfries:Lanarkshire:London:Distance/Online Learning:Other:
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Term(s) for Module Delivery
(Provided viable student numbers permit).
Term 1


Term 2check markTerm 3


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Learning Outcomes: (maximum of 5 statements)

On successful completion of this module the student will be able to:

L1. Demonstrate a critical understanding of different aspects of the global business environment

L2. Critically analyse and assess information relevant to managing business projects

L3. Justify the selection of appropriate data analysis methods in order to achieve research objectives and demonstrate advanced competency in data analysis and literature review

L4. identfy and analyse the capital structure, financial performance, position and policy of a business

Employability Skills and Personal Development Planning (PDP) Skills
SCQF Headings During completion of this module, there will be an opportunity to achieve core skills in:
Knowledge and Understanding (K and U) SCQF Level 11.

Displaying a critical awareness of:
Current accounting practice, problems and the underpinnings of financial information generated by organizations.
Contemporary developments in the use of information for decision making,planning and control.
Current environmental and ethical issues in financial management and reporting.

Practice: Applied Knowledge and Understanding SCQF Level 11.

Integration of knowledge and understanding from a variety of disciplines to critically evaluate a business plan.
Applying a range of techniques of enquiry to demonstrate originality and creativity in managing projects.

Generic Cognitive skills SCQF Level 11.

Applying critical analysis, evaluation and synthesis to contemporary issues in financial and management accounting.
Identifying, conceptualising and defining new abstract problems and issues in accounting and developing original and creative responses to them.
Dealing with complex issues and making informed judgments using available data and information.

Communication, ICT and Numeracy Skills SCQF Level 11.

Collecting and analysing a range of complex data appropriately (utilizing a range of software and numerical skills)
Communicating findings to a range of audiences, using oral and written means.

Autonomy, Accountability and Working with others SCQF Level 11.

Exercising substantial autonomy and initiative in systematically identifying and addressing own learning needs both in current and in new areas, and planning and managing a significant range of secondary source materials as appropriate.

Pre-requisites: Before undertaking this module the student should have undertaken the following:
Module Code:
Module Title:
Co-requisitesModule Code:
Module Title:

* Indicates that module descriptor is not published.

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Learning and Teaching
The Learning and Teaching strategy of this module has been developed with reference to a number of internal and external benchmarks, with particular reference to the QAA benchmark statement for Masters degrees in Business and Management, the University’s Learning Teaching and Assessment Strategy and Internationalisation Strategy. Learning and teaching will be externally informed through the professional bodies’ syllabuses. Attending students will have access to learning in a physical space and the online students will have similar access to the eLearning environment. Students will be encouraged to reflect on their learning at the end of each session and to update, as appropriate, their Personal Development Plan.

Learning Activities

As a guide it is recommended that students should dedicate up to 12 hours per week to complete all the additional material in the form of narratives, slide shows, quizzes and other exercises that are provided on the CampusMoodle site and via the module e-book. In addition there is a need for all students to recognise their own time to be used for personal development and additional reading of journals and articles as appropriate.
Face to face students will be monitored by attendance at lectures and tutorials and online students will be monitored for their access and use of the material on CampusMoodle. It is particularly important that online students are allocating sufficient time to their studies and if they encounter problems they must notify their personal tutor or/and Module Co-ordinators at once.

Assessment will be based on both business case study research and development of a business research plan/proposal. Students will be trained during the course on how to analyse aspects of a business,and develop ability to link between theory and practice. The assessment methods will encourage students to investigate, analyse and evaluate current issues in both finance and accounting.
Learning Activities
During completion of this module, the learning activities undertaken to achieve the module learning outcomes are stated below:
Student Learning Hours
(Normally totalling 200 hours):
(Note: Learning hours include both contact hours and hours spent on other learning activities)
Lecture/Core Content Delivery24
Tutorial/Synchronous Support Activity10
Independent Study166
200 Hours Total

**Indicative Resources: (eg. Core text, journals, internet access)

The following materials form essential underpinning for the module content and ultimately for the learning outcomes:

Punch, K. (Latest Edition). Developing Effective Research Proposals. Sage.

O'Hare, J. (Latest Edition). Analysing Financial Statements for Non-Specialists. Routledge, Taylor and Francis Group.

CIMA, Study Text Papers (Latest Syllabus Editions): E1,E2,F2. KPP Publishing UK or PBB Learning Media.

Academics journals as appropriate will be advised in relation to each topic and module assignments.

(**N.B. Although reading lists should include current publications, students are advised (particularly for material marked with an asterisk*) to wait until the start of session for confirmation of the most up-to-date material)

Engagement Requirements

In line with the Academic Engagement Procedure, Students are defined as academically engaged if they are regularly engaged with timetabled teaching sessions, course-related learning resources including those in the Library and on the relevant learning platform, and complete assessments and submit these on time. Please refer to the Academic Engagement Procedure at the following link: Academic engagement procedure

Where a module has Professional, Statutory or Regulatory Body requirements these will be listed here:
Full time students are expected to meet the University 75% attendance requirement; demonstrate evidence of engagement with module resources; and under normal circumstances attempt all assessment elements.

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Supplemental Information

Programme BoardAccounting, Finance and Law
Assessment Results (Pass/Fail) No
Subject PanelAccounting, Finance & Law
ModeratorDalia Alazzeh
External ExaminerH Chaudhri
Accreditation DetailsThis module will contribute to -Professional Exemption from Chartered Institute of Management Accountants (CIMA) for MSc Finance and Accounting Programme
Version Number


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Assessment: (also refer to Assessment Outcomes Grids below)
Research proposal 50%. This would incorporate elements such as: topic introduction, justification, research objectives, literature, consideration of research design approaches and methods.
Case Study accounting for 50% of the final marks.
The format can vary e.g. pre-prepared business case study by tutor or case study data collection by student e.g. Annual reports & disclosures
(N.B. (i) Assessment Outcomes Grids for the module (one for each component) can be found below which clearly demonstrate how the learning outcomes of the module will be assessed.
(ii) An indicative schedule listing approximate times within the academic calendar when assessment is likely to feature will be provided within the Student Handbook.)

Assessment Outcome Grids (Footnote A.)

Component 1
Assessment Type (Footnote B.) Learning Outcome (1) Learning Outcome (2) Learning Outcome (3) Learning Outcome (4) Weighting (%) of Assessment ElementTimetabled Contact Hours
Case studycheck markcheck mark check mark500

Component 2
Assessment Type (Footnote B.) Learning Outcome (1) Learning Outcome (2) Learning Outcome (3) Learning Outcome (4) Weighting (%) of Assessment ElementTimetabled Contact Hours
Dissertation/ Project report/ Thesis check markcheck mark 500
Combined Total For All Components100% 0 hours

A. Referred to within Assessment Section above
B. Identified in the Learning Outcome Section above

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  1. More than one assessment method can be used to assess individual learning outcomes.
  2. Schools are responsible for determining student contact hours. Please refer to University Policy on contact hours (extract contained within section 10 of the Module Descriptor guidance note).
    This will normally be variable across Schools, dependent on Programmes &/or Professional requirements.

Equality and Diversity
As per University regulations and policies.
UWS Equality and Diversity Policy
(N.B. Every effort will be made by the University to accommodate any equality and diversity issues brought to the attention of the School)

2014 University of the West of Scotland

University of the West of Scotland is a Registered Scottish Charity.

Charity number SC002520.