- Module Supervisor: Hao Lan
- Module Supervisor: Joshua Obeng-Nyarko
This module is a Level-5 auditing module designed for students who are specialising in Accounting and who may wish to pursue a career in Auditing. The module is designed to cover basic auditing concepts and the tests and procedures an auditor will undertake when performing an audit. Students will cover topics such as the need for audit, the independence of auditors, evaluating systems of internal control, verification of selected assets and liabilities and the audit report. This module will complement the third-year module BE132 Auditing with a major distinction being that this module will focus on the practice of auditing whereas in the third-year module the focus will be more on a critical examination of some key issues and concepts in auditing.
Module Aims
1. To provide students with an appreciation of the work involved in conducting a financial audit so that they understand the strengths and limitations of the techniques employed by auditors.
2. To introduce students to key concepts in auditing.
Learning Outcomes
On successful completion of the module, students will be able to:
1. Discuss why there is a need for audit and the importance of the key concepts of independence and competence and the role of auditing standards.
2. Understand the importance of the need for planning an audit.
3. Discuss the way that audit methodology has evolved and the advantages and limitations of the audit risk approach compared to the business risk approach.
4. Analyse a simple internal control system such as those relating to sales, purchases or payroll and identify the strengths and weaknesses of the system.
5. Devise tests to verify the existence, ownership, valuation and disclosure of certain assets and liabilities (long and current).
6. Identify the content and prepare a basic audit report.
- Module Supervisor: John Azure
- Module Supervisor: Charan Bhattarai
This module introduces the student to a contemporary view of managing innovation - the development of new products, processes, and services. It is concerned with the study of the innovation process. The process is understood to evolve as an S-shaped curve consisting of three distinct phases: emergence (the development of the product or service, its manufacturing capabilities, and its place in the market), growth (where the product family pervades the market), and maturity (where the market is saturated and growth slows). The relationship between the innovation process and the use and management of technology, together with its links to the development of innovation strategy, dynamic interactions with innovation networks, learning processes and government support for innovation, provides for the content of this module.
The main aim of the module is to equip students with the knowledge, expertise and skills with which to manage the innovation process both at the strategic and the operational levels in different types of organisations.
On successful completion of the module, students should be able to:
1) Obtain a clear understanding of the micro perspective of innovation concerning technology S-curve, punctuated equilibrium, dominant design, and absorptive capacity (A6, A7, A14, B1, B2, B4, C2, C3, D1)
2) Acquire a clear understanding of the sources of innovation and the process of innovation and how they affect the way innovation evolves (A6, A7, A14, B1, B2, B4; C2, C3, D1, D2, D4, D5)
3) Acquire a clear understanding of an organisation's internal culture, structure and strategy and their influence on the innovation process (A6, A7, A14, B1, B2, B4; C2, C3, D1, D2, D4, D5)
4) Clearly understand the importance of the external environment for innovation, and how alliances, inter-firm linkages, networks and national innovation systems impact on the innovation management process (A7, A8, A14, B1, B2, B4, C2, C3, D1, D2)
5) Obtain a clear understanding of how government policy principles and practices affect the process of innovation and technology management (A7, A8, A14, B1, B2, B4, C2, C3; D1, D2)
6) Prepare and communicate both orally and in writing his/her understanding of the innovation process as it informs enterprise development (B1, B2, B4; C2, C3; D1, D2, D4, D5).
This module introduces fundamental concepts and ideas on the structure, operation and management of organisations, and interactions among people who work in them. It focuses on providing awareness of the organisational factors and management processes influencing the behaviour and performance of people at work. As an area of academic study and practical application, organisational behaviour has a vital importance to those who aspire to manage and lead people in organisations. This module therefore addresses different perspectives on organisational processes and settings, explaining the nature of individual-based dimensions of organising and management, group development and teamwork, leadership, the management of change, organisational cultures, and organisational development interventions that impinge on organisational behaviour.
- Module Supervisor: Manuela Nocker
- Module Supervisor: Debashree De
- Module Supervisor: Wenjuan Zeng
This module introduces students to the study of consumer behaviour. The module examines the various determinants of consumer behaviour, introduces and examines the theories of consumer behaviour and their application to managerial decision-making. In addition, the module builds an appreciation of understanding consumer behaviour in areas of new product testing, and advertising, distribution and pricing research. The module will draw upon theories of consumer behaviour and the key concepts to structure the sessions and their content.
The main aim of the module is to enable students to develop a critical understanding of the importance of studying and understanding consumer behaviour and its role and contribution to the marketing function.
- Module Supervisor: George Chryssochoidis
- Module Supervisor: Jose Linares Zegarra
