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Durham University

Postgraduate Module Handbook 2021/2022

Archive Module Description

This page is for the academic year 2021-22. The current handbook year is 2022-23
No such Code for pgprog: N1KM17
No such Code for pgprog: N1KN17

Department: Management and Marketing


Type Tied Level 4 Credits 15 Availability Not available in 2021/22
Tied to N1KM17
Tied to N1KN17


  • None.


  • None.

Excluded Combination of Modules

  • None.


  • To develop students’ understanding of financial reporting in the context of the developing corporate responsibility agenda and interntional developments.
  • To provide students with the ability to critically evaluate the information provided by companies in the context of corporate governance and responsibility.
  • To provide students with a critical understanding of the context of wider corporate reporting and an appreciation of the limitations of the information.


  • Management Accounting:
  • Behavioural aspects of control; the performance measurement agenda;
  • Use and limitations of management accounting information, recent developments in management accounting and integrated performance measurement models.
  • Corporate Reporting:
  • Interpretation of Financial Statements;
  • International differences in reporting;
  • Standardisation of International Accounting and its impact;
  • Wider aspects of corporate reporting; corporate responsibility;
  • Corporate Governance and the role of the auditor;
  • Issues arising from Enron/WorldCom;
  • Operating and Financial Review (OFR).

Learning Outcomes

Subject-specific Knowledge:
  • Upon successful completion of the module, the students will:
  • have explored and evaluated the wider context of corporate reporting, including corporate responsibility and governance developments relevant to managers.
  • have an overview of current practice in reporting corporate responsibility and the implications for management practice
  • have a critical appreciation of developments and initiatives in corporate reporting;
  • have explored and appreciated recent academic literature and professional and its implications for current management practice;
  • have an understanding of the international context of corporate reporting both in relation to financial reporting and the wider context of the reports
  • have explored the ethical issues inherent in the provision of financial reporting information and the ways in which these can be managed
Subject-specific Skills:
  • Upon successful completion of the module, the students will:
  • be able to critically evaluate current examples of corporate reporting in the context of international accounting harmonisation, the developing responsibility agenda and corporate governance developments.
  • be able to identify weaknesses and subjectivity in financial information provided to management and investors
  • appreciate the ethical dilemmas and conflicts of interest facing accounting professionals and management in the provision and use of financial information
Key Skills:
  • Written communication; planning, organising and time management; problem solving and analysis; using initiative; computer literacy.
  • Written communication; planning, organising and time management; problem solving and analysis; using initiative; computer literacy.

Modes of Teaching, Learning and Assessment and how these contribute to the learning outcomes of the module

  • Learning outcomes will be met through a combination of lectures, groupwork, case studies and discussion, supported by guided reading. The written assignment will test students' understanding of relevant concepts and their ability to apply and interpret what they have learned to the analysis of a particular issue in depth.

Teaching Methods and Learning Hours

Activity Number Frequency Duration Total/Hours
Workshops (a combination of lectures, groupwork, case studies and discussion) 28
Preparation and Reading 122
Total 150

Summative Assessment

Component: Written Assignments Component Weighting: 100%
Element Length / duration Element Weighting Resit Opportunity
One or Two Written Assignments equivalent of 4,000 words maximum 100% Same

Formative Assessment:


Attendance at all activities marked with this symbol will be monitored. Students who fail to attend these activities, or to complete the summative or formative assessment specified above, will be subject to the procedures defined in the University's General Regulation V, and may be required to leave the University