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Session: 2022/23

Last modified: 08/04/2022 10:21:28

Title of Module: Enterprise Management

Code: ACCT11021 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:Richard  Kojo  Tawiah

Summary of Module

This module aims to provide students with an in-depth understanding of the role of accountancy and finance within its context at the centre of the business function, as well as an appreciation of the wider social, political, legal, economic and technological environment factors which impact on the organisation and its finance function. The module introduces and develops the non-accountancy specific skills and attributes needed to operate successfully as an accountant in business and 21st century graduate such as: personal effectiveness and communication, team work skills and awareness of ethical considerations. The module content also reflects the requirements of professional accountancy qualifications and so offers a route into professional accountancy.

  • This module aims to provide students with an in-depth understanding of the role of accountancy within its context at the centre of the business function, as well as an appreciation of the wider social, political, legal, economic and technological environment factors which impact on the organisation and accountant

  • The module introduces and develops the non-accountancy specific skills and attributes needed to operate successfully as an accountant in business and 21st century graduate such as: personal effectiveness and communication, team work skills and awareness of ethical considerations


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

Blended
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.

HybridC
Online with mandatory face-to-face learning on Campus

HybridO
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. Identify and critically discuss the key environmental influences and constraints on businesses, and the challenges and opportunities of the competitive environment

L2. Evaluate the role of the manager in leading and managing individuals and teams

L3. Demonstrate advanced knowledge of the project management process, including the roles of key players

L4. Demonstrate an understanding of the importance of ethics in accounting and business decision making

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.

Demonstrate in-depth and integrated knowledge of business organisational structures, environmental constraints, and role of the professional accountant within business.

Practice: Applied Knowledge and Understanding SCQF Level 11.

Plan and execute a significant investigation into contemporary issues and developments impacting the professional accountant.

Generic Cognitive skills SCQF Level 11.

Identify & evaluate issues and developments in corporate governance and ethics relevant to business and the professional accountant.

Communication, ICT and Numeracy Skills SCQF Level 11.

Communicate with peers and specialists using appropriate report style writing and demonstrating knowledge and professional skills. Use a wide variety of software and ICT skills to conduct research and engage with VLE. Demonstrate knowledge of ICT and software relevant to the professional accountant.

Autonomy, Accountability and Working with others SCQF Level 11.

Take responsibility for own work in research activity. Deal with the complex ethical and professional issues surrounding the professional accountant.

Pre-requisites: Before undertaking this module the student should have undertaken the following:
Module Code:
Module Title:
Other:
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. The module is supported by resources and activities found on the eLearning environment. Students will be encouraged to reflect on their learning at the end of each session and their professional competencies towards possible professional body membership.

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 is by a coursework and final exam. The coursework element could potentially take a range of different forms including a critical academic essay or a report based on a case study approach. The coursework element will encourage students to investigate, analyse and evaluate current problems. The unseen examination will test the students’ abilities to demonstrate their depth of knowledge and understanding by carrying out computations, discussing implications for implementing contemporary techniques.
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
Lecture/Core Content Delivery12
Independent Study134
Personal Development Plan10
Asynchronous Class Activity20
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:


-CIMA Study Texts Papers E1. BPP Learning Materials (current edition)
-CIMA Study Text Paper E2. BPP. Learning Materials (current edition)


Griffin, R. W. and Moorhead, G. Organizational Behaviour (Latest edition) Boston, Houghton Mifflin

JOURNALS
Journal articles will be frequently referred to during the module and will often change from year to year to reflect the most up-to-date thinking on the relevant topics. The following are given as being indicative:


Bedard, Jean C., and Lynford Graham. "Detection and severity classifications of Sarbanes-Oxley Section 404 internal control deficiencies." The Accounting Review 86.3 (2011): 825-855.

Johnstone, Karla, Chan Li, and Kathleen Hertz Rupley. "Changes in Corporate Governance Associated with the Revelation of Internal Control Material Weaknesses and Their Subsequent Remediation*." Contemporary Accounting Research 28.1 (2011): 331-383.

Relevant websites:
-www.cima.org.uk-knowledge bank.
-www.accglobal.com-research reports online.



(**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 a minimum attendance threshold (75%); demonstrate 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
ModeratorChaman Shrestha
External ExaminerC Soan
Accreditation DetailsProfessional Exemption from Chartered Institute of Management Accountants (CIMA) for MSc Finance and Accounting Programme
Version Number

1.07

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Assessment: (also refer to Assessment Outcomes Grids below)
Mid-trimester report/essay, weighted at 30%. A minimum mark of 39.5% must be gained to satisfy the aggregate rule. The word limit is Approximately 2000 (+/-10%) words.


End of trimester exam, weighted at 70%. A minimum mark of 39.5% must be gained to satisfy the aggregate rule.


Overall the module requires a miimum mark of 50% to meet the criteria for pass, subject to a minimum mark of 39.5% for each assessment component.
(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
Essaycheck mark   300

Component 2
Assessment Type (Footnote B.) Learning Outcome (1) Learning Outcome (2) Learning Outcome (3) Learning Outcome (4) Weighting (%) of Assessment ElementTimetabled Contact Hours
Unseen closed book (standard)check markcheck markcheck markcheck mark703
Combined Total For All Components100% 3 hours

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

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Note(s):
  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.