BA Accounting (Beijing Institute of Technology)

People & Organisations introduces students to a range of mainstream and critical theories as well as empirical studies in the wider field of Organisational Behaviour. Drawing particularly on insights from management and social sciences, students are invited to examine the relations between individuals, groups and the wider organisational environment.

The module introduces students to group psychology and more advanced research on networks and their relation to outcomes at the individual, group and organisational level. We also explore strategic and cultural concerns at the macro-level. The coursework is designed to assess students’ ability to read, relate to, reflect and work with the reading list, conduct their own research, and understand the difference between theory, research, and examples while appreciating the importance of all three in relation to the above aims.

To build upon the foundations of management accounting established in AC107 Management Information by developing a critical understanding of the main concepts and ideas underlying management control systems. The module aims to provide students with an understanding of the techniques, principles and underlying concepts relating to the provision and use of financial information in organisational decision-making, planning and control. This involves understanding the theories, technical language, practices and their location within the organisational and business context together with developments in contemporary management accounting.

This module introduces the role and purpose of the financial management function within a business. It aims to explain the nature and purpose of financial management and to discuss the objectives of financial management decision-making. The module explores the theory and practice of financing decisions. The module aims to develop the knowledge, understanding and skills of financial management, assessing the working capital needs of a business and the ways in which the elements of working capital may be managed.

Key areas of the job application process as well as successful navigation of the contemporary business environment and the students’ future working environment are covered. It offers a combination of practical and applied elements as well as more conceptual and academic aspects. As a result, it enables the students to obtain a broad range of knowledge while allowing them to actively reflect on their career, employability and apply to their immediate experience.

The Module is designed to be delivered in the autumn. The lectures and seminars will run in parallel with the placement application process, therefore providing students with further support.

The module content, as well as delivery style, are designed to strengthen the students’ success rate of obtaining successful placements and future jobs upon graduation – fostering an in-depth understanding of the recruitment and development process.

It covers enterprise applications, and allows students to appreciate the symbiotic relationship between company information infrastructures and business capability. This module is delivered at both Beijing Institute of Technology (Autumn) and University of Reading (Spring).

This course introduces students to the fundamentals that underline the design, implementation, control, evaluation, and strategic use of information systems in business. After introducing conceptual foundations underlying information systems, the course considers, from a business perspective, categories of information systems and their purpose in modern business. Although the course considers some information technology issues, the course aims to deliver a socio-technical perspective of information management from a management perspective.

This module aims to develop students’ understanding of the critical aspects of managing an assurance engagement (including audit engagements). This will include an understanding of the current factors, including legal and ethical factors, surrounding the acceptance, planning, managing, concluding and reporting on assurance engagements

This module aims to develop and add to the knowledge, understanding and skills of financial accounting and reporting acquired on the level 4 modules Introductory International Financial Accounting A and B (AC105a and AC105b), and Introduction to Accounting (AC101 or AC110) ). The module also aims to foster in students, an inquiring and critical attitude towards issues in financial accounting and reporting.

The emphasis of this module will mainly be on the last two areas (i.e., decision making and planning and control). In reality, however, it is often difficult to separate any one area from the other two. For example, standard costing provides costing information which is then used as a tool for planning and control.

This module aims to further develop students’ critical understanding of the role of management accounting in organisational decision making and control. It seeks to provide students with a critical conceptual and technical understanding of management accounting tools and techniques relating to the provision and use of financial and managerial information in organisational decision-making, planning and control. An emphasis is placed on the strategically focused organisation in the modern business environment.

The module aims to introduce students to key perspectives, theories and practices in Advanced Business Finance by considering inflation and taxation effects on investment appraisal, the effects of capital structure, portfolio analysis, different approaches to business valuation and tools of risk assessment and measurement.

This module aims to provide students with an understanding of how businesses develop and implement strategy, and to apply and evaluate that knowledge. At the end of the module, students should have a good understanding of the external and internal environment of the firm and the how they influence strategic decision making.

This module aims to develop and add to the knowledge, understanding and critical appreciation of a broad range of topical issues facing the accountancy profession and industry. This is achieved via a more detailed consideration of the theoretical and empirical evidence relating to a range of contemporary contextual topics.