Module Details

Module Code: ACCT9002
Title: Performance & Data Evaluation
Long Title: Performance & Data Evaluation
NFQ Level: Expert
Valid From: Semester 1 - 2021/22 ( September 2021 )
Duration: 1 Semester
Credits: 5
Field of Study: 3440 - Accounting, Auditing and Accountability
Module Delivered in: 2 programme(s)
Module Description: This module aims to ensure that students understand the sources of finance available to organisations operating internationally, performance management processes, and the use of available data. This module also aims to ensure that students can prepare and interpret budgets, financial statements and forecasts, can prepare and review investment appraisals, and can advise on financial decision making including assessments of risk with a focus on organisations operating internationally.
 
Learning Outcomes
On successful completion of this module the learner will be able to:
# Learning Outcome Description
LO1 Critically evaluate financial statements and budgets with a view to advising management on strategic business decisions.
LO2 Critically evaluate how integrating financial risk with strategic management can enable an organisation to gain a competitive advantage on a global scale.
LO3 Critically analyse available data to assist in strategic business decision making.
LO4 Analyse and critique modern performance management techniques.
Dependencies
Module Recommendations

This is prior learning (or a practical skill) that is strongly recommended before enrolment in this module. You may enrol in this module if you have not acquired the recommended learning but you will have considerable difficulty in passing (i.e. achieving the learning outcomes of) the module. While the prior learning is expressed as named MTU module(s) it also allows for learning (in another module or modules) which is equivalent to the learning specified in the named module(s).
Incompatible Modules
These are modules which have learning outcomes that are too similar to the learning outcomes of this module. You may not earn additional credit for the same learning and therefore you may not enrol in this module if you have successfully completed any modules in the incompatible list.
No incompatible modules listed
Co-requisite Modules
No Co-requisite modules listed
Requirements

This is prior learning (or a practical skill) that is mandatory before enrolment in this module is allowed. You may not enrol on this module if you have not acquired the learning specified in this section.
No requirements listed
 
Indicative Content
Financial Statements
Ability to prepare and analyse Financial Statements.
Budgeting
Ability to prepare, understand and monitor budgets to include assessment of sources of funding.
Data Analysis
Understanding the incorporation of data assessment into business decision making.
Project Appraisal including Risk Assessment
Evaluating Investment Appraisal Techniques in order to use these techniques in the assessment of opportunities.
Performance Management
Analysing Financial and Non-Financial measures of performance including Balanced Scorecard, divisional performance measurement, return on investment (ROI), and assessment of individual performance management.
Ethical Decision Making
Interpreting ethical issues associated with financial planning including environmental accounting.
Module Content & Assessment
Assessment Breakdown%
Coursework100.00%

Assessments

Coursework
Assessment Type Project % of Total Mark 50
Timing Week 10 Learning Outcomes 1,2,3,4
Assessment Description
Write and present a report to the senior management team of a global organisation evaluating the strategic performance of the company.
Assessment Type Written Report % of Total Mark 50
Timing Sem End Learning Outcomes 1,2,3,4
Assessment Description
This assessment will take the form of a case study analysis where students will be put in the position of a Global Manager and asked to analyse and make recommendations on the future of the organisation.
No End of Module Formal Examination
Reassessment Requirement
Coursework Only
This module is reassessed solely on the basis of re-submitted coursework. There is no repeat written examination.

The University reserves the right to alter the nature and timings of assessment

 

Module Workload

Workload: Full Time
Workload Type Contact Type Workload Description Frequency Average Weekly Learner Workload Hours
Lecture Contact Lectures Every Week 2.00 2
Independent & Directed Learning (Non-contact) Non Contact Self-directed learning Every Week 5.00 5
Total Hours 7.00
Total Weekly Learner Workload 7.00
Total Weekly Contact Hours 2.00
Workload: Part Time
Workload Type Contact Type Workload Description Frequency Average Weekly Learner Workload Hours
Lecture Contact Lectures Every Week 2.00 2
Independent & Directed Learning (Non-contact) Non Contact Self-directed learning Every Week 5.00 5
Total Hours 7.00
Total Weekly Learner Workload 7.00
Total Weekly Contact Hours 2.00
 
Module Resources
Recommended Book Resources
  • Atrill, P. & McLaney, E.. (2016), Accounting and Finance for Non Specialists, Tenth. Pearson, [ISBN: 9781292135601].
  • Drury, C.. (2017), Management and Cost Accounting, Tenth. Cengage Learning, [ISBN: 9781473748873].
  • Melville, A.. (2017), International Financial Reporting: A Practical Guide, Sixth. Pearson, [ISBN: 9781292200743].
  • Stolowy, H. & Ding,Y.. (2017), Financial Accounting and Reporting: A Global Perspective, Fifth. Cengage Learning, [ISBN: 9781473740204].
Supplementary Book Resources
  • Alexander, D. et al.. (2017), International Financial Reporting and Analysis, Seventh. Cengage Learning, [ISBN: 9781473725454].
This module does not have any article/paper resources
Other Resources
 
Module Delivered in
Programme Code Programme Semester Delivery
CR_BGLBP_9 Master of Arts in Global Business Practice 1 Mandatory
CR_BGLOB_9 Postgraduate Diploma in Arts in Global Business 1 Mandatory