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

TPB2012-016
3) Learning Outcomes
Identify the learning outcomes for this module, i.e. knowledge, skills and attributes to be developed through
completion of this module. Outcomes should be referenced to the relevant QAA benchmark statements and the
Framework for Higher Education Qualifications in England, Wales and Northern Ireland (2008). The SEEC
Credit Level Descriptors for Further and Higher Education 2003 and Queen Mary Statement of Graduate
Attributes should also be used as a guiding framework for curriculum design.
Academic Content:
A 1
A 2
A 3
Review the theories of value creation and management
Appreciate the nature of the variability of methods and data used in value management
Critically assess the extent to which accounting tools can underwrite value management
Disciplinary Skills - able to:
B 1
B 2
B 3
Critical comprehension of the theories of value management
Appreciate the interrelationships between accounting information at various levels of analysis
Appreciate how broader internal and external relations impact upon an organizations capacity to deliver value
management
Attributes:
C 1
C 2
C 3
Be able to critically reflect upon existing theories
Use accounting information to inform understanding and interpretations
Develop curiosity and investigative analytical skills
4) Reading List
Provide an indicative reading list for the module. This should include key texts and/or journals but should not
be an exhaustive list of materials.
Abernathy, M. A, Bouwens, J and Van Lent. (2004) ‘’Determinants of control system design in divisionalised firms’, Accounting
Review, 79(3): 545-570.
Asher, C. C., J.M. Mahoney and J.T Mahoney. (2005) ‘Towards a property rights foundation for a stakeholder theory of the firm’,
Journal of Management and Governance, (9):5-32.
Bandy G, 2011, Financial management and accounting in the public sector, London: Routledge.
Bezemer, D.J. (2010) ‘Understanding financial crisis through accounting models’ Accounting Organisations and Society, 35
(7):676-688
Bryant, J. (1989) ‘Assessing Company Strength Using Added Value”, Long Range Planning, 22 (3):34-44.
Christophers, B. (2011) ‘Making finance productive’, Economy and Society, 40: (1): 112-140
Coase, R.H. (1961) ‘The problem of social cost’, Journal of Law and Economics, 3: 1-44.