Paper - Academic Registry and Council Secretariat - Queen Mary ...

TPB2012-016
Section 2 - Module Specification
Module Title Accounting and Value Management
Module Code
Credit Value 15 Level 7 Mode of Delivery On Campus Semester Semester 2
Module Organiser
TBC
Pre-requisite modules Co-requisite modules Overlapping modules
1) Content Description
Provide a description of the module, as it will appear in the Module Directory and on the Student Information
System (approx. 70-80 words).
This module is framed with the context of managing for value and how managerial and investor interests are aligned and
reflected in accounting information for value creation and market value added and value for money. This module is concerned
with how accounting numbers are employed at operational, divisional and organizational levels to control and drive value
creation for market value added or value for money. It is a module which is concerned with how accounting information is
deployed to control and direct corporate and non-corporate organizations towards generating value on invested funds whether
these are public, private or state sponsored agencies.
2) Module Aims
Specify the aims of the module, i.e. the broad educational purposes for offering this module.
The aims of this module are to
a] Review how accounting systems and incentives align managerial and investor interests
b] Establish how accounting systems are employed to guide decision making and resource allocation
c] Consider the similarities and differences in value management in corporate and non-corporate spheres
d] Establish the extent to which accounting data can be employed to construct narratives about value creation and value
management