International Accounting for Decision Making - BUSN9370

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Module delivery information

Location Term Level1 Credits (ECTS)2 Current Convenor3 2024 to 2025
Autumn Term 7 15 (7.5) Michele Bigoni checkmark-circle


Accounting is often perceived as complex and obscure. But good accounting is exactly the opposite, it offers informative power that non-accountants can use to guide decision-making. Through a hands-on approach, you'll explore how accounting information is used by managers, investors and financial analysts in business. You’ll learn how real world businesses make decisions and will understand how these decisions affect their performance and sustainability. When you understand accounting as a tool for decision-making you will be able to interact meaningfully with stakeholders and critically evaluate the impact that decisions will have on the future of a company, which is crucial to kick-start your career in accounting.


Contact hours

Total contact hours: 24
Private study hours: 126
Total study hours: 150

Method of assessment

Main assessment methods
Individual Assignment - Financial Statement Analysis (1500 words) (70%)
Group Report - The Balanced Scorecard – (3000 words) including an individual reflective account (300 words) (30%).

Reassessment method:
100% coursework

Indicative reading

Gowthorpe, C., (2018) Business Accounting and Finance (4th Ed) Cengage
Collier, P. M., (2015) Accounting for Managers (5th Ed) Wiley Publishing

See the library reading list for this module (Canterbury)

Learning outcomes

The intended subject specific learning outcomes.
On successfully completing the module students will be able to:
- Demonstrate an in-depth understanding of the link between business and accounting in an international context and the principles upon which accounting is based
- Critically evaluate the relationship of financial reporting to the management process
- Understand the role, relevance and responsibilities of the various parties in the corporate governance process
- Analyse and critically evaluate the financial statements of global corporations and the management of their cash cycle
- Demonstrate an in-depth understanding of the differences between financial accounting and management accounting
- Demonstrate a systematic understanding of relevant costs and benefits for decisions (both short and long term) in multinational companies
- Demonstrate an in-depth understanding of internationally recognised budgeting practices and their managerial role

The intended generic learning outcomes.
On successfully completing the module students will be able to:
- Select, organise, develop and synthesis complex material
- Plan, work and study independently
- Communicate effectively to a variety of audiences and/or using a variety of methods
- Undertake research tasks with the minimum of guidance
- Work effectively with others


  1. Credit level 7. Undergraduate or postgraduate masters level module.
  2. ECTS credits are recognised throughout the EU and allow you to transfer credit easily from one university to another.
  3. The named convenor is the convenor for the current academic session.
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