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Courses
AC312 Performance Measurement, Strategy, and Uncertainty
0.5

Availability

This course is available on the BSc in Accounting and Finance, BSc in Econometrics and Mathematical Economics, BSc in Economics and Diploma in Accounting and Finance. This course is available with permission as an outside option to students on other programmes where regulations permit and to General Course students. Available to students on?other undergraduate/Diploma programmes?with the permission of the Accounting Departmental Tutor.

Course Content

This course is available on the BSc in Accounting and Finance, BSc in Econometrics and Mathematical Economics, BSc in Economics and Diploma in Accounting and Finance. This course is available with permission as an outside option to students on other programmes where regulations permit and to General Course students. Available to students on?other undergraduate/Diploma programmes?with the permission of the Accounting Departmental Tutor.

Course Teaching

30 hours of seminars in the LT. Comprising 10 weeks of twice-weekly 1.5 hour sessions. There will be a reading week in Week 6.

Formative

The course makes extensive use of case studies. Students are expected to contribute to the case discussions in each session.

Indicative

No single book covers the entire course. Key readings include: ? COSO (2010). Developing key risk indicators to strengthen Enterprise Risk Management.? Ittner, C.D. and Larcker, D.F. (2003). Coming up short on nonfinancial performance measurement. Harvard Business Review, November, 88-95.? Kaplan, R. S. and Norton, D.P. (1996). Linking the Balanced Scorecard to strategy. California Management Review 39 (1), 53?79.? Mikes, A. and Kaplan. R.S. (2015). When one size doesn?t fit all: Evolving directions in the research and practice of Enterprise Risk Management. Journal of Applied Corporate Finance 27 (1), 27?30.The following books provide an overview of key themes addressed in the course:? Bhimani, A., Horngren, C.T., Datar, S.M., Rajan, M. (2019) Management and Cost Accounting, 7th Edition, Pearson Publishing.? Neely, A. (Ed.). (2007). Business performance measurement: Unifying theory and integrating practice, Cambridge University Press.? Schildt, H. (2020). The data imperative: How digitalization is reshaping management, organizing, and work. Oxford University Press.

Assessment

Take-home assessment (75%) and group project (25%). Assessment consists of two components: take-home assessment: an individual take-home examination (75%); and a group project involving an analysis of a case (25%). Further details of all aspects of assessment and coursework will be made available on Moodle nearer the scheduled start time of the course and will be updated as the course progresses with specific instructions, guidance, and feedback.

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