RATIONALE
This module provides an appreciation of a wide range of financial issues as they impact
on the business world. It also evaluates the nature of the corporation and its
governance from a financial perspective. It concentrates on the basic analysis of
financial statements, financial tools and techniques before progressing to a more
strategic perspective. It encourages students to see the financial implications of the
decision-making process.

AIMS
 Enable students to develop an appreciation of accounting and accountability
and how these concepts might be applied in business contexts.
 Corporate Governance, Financial Ethics and Regulation
 Enable students to use financial tools and techniques for decision-making
 Develop an ability to evaluate critically financial information within a strategic
context.

LEARNING OUTCOMES
On successful completion of this module, the student will be able to:
 Critically evaluate the purpose and use of the annual report and financial
statements.
 Demonstrate a critical understanding of the relationship between ethics, culture
and finance
 Understand the Regulatory Environment and offer an analysis how this
influences corporate governance, business conduct, leadership and decision-making
 Critically appraise linkages between the financing, investment and distribution
decisions.