Accounting for strategy implementation
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| 3 Tutor-marked assignments (TMAs) | |
| Examination | No residential school |
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This course is available for study in the countries shown.
Summary
This course will help you to understand organisations. It will enable you to evaluate and interpret how accounting concepts and applications, particularly those of a strategy-implementation nature – like organising for performance, using diagnostic and interactive control systems, achieving profit goals and strategies – figure in organisations. It will encourage independent and inquisitive learning and prepare you for future study and lifelong learning more generally. You will be able to draw on the expertise of accountants, and apply academic research and scholarship concepts.
Course content
Accounting for strategy implementation is an excellent means to improve your ability as an autonomous learner. It can provide you with the confidence in a field of knowledge not only vital to your career but that also contributes to your private persona. The course team want you to pass with a top grade reflecting the knowledge and understanding, cognitive abilities, key skills, and practical and professional abilities you will acquire by learning in an unusually active way throughout the course period.
You will learn to interpret and evaluate how accounting concepts and applications, particularly those of a strategy-implementation nature as listed below, figure in organisations both within and beyond your experience. These include:
- organising for performance
- information for performance measurement and control
- performance measurement systems
- using diagnostic and interactive control systems
- aligning performance goals and incentives
- strategic risk
- achieving profit goals and strategies.
You will learn to demonstrate that you can approach case study and ‘real life’ situations inquisitively, laterally and critically; and to discuss and apply concepts and applications of a strategy implementation nature to such a level that you may draw on the expertise of academic research and scholarship. You will learn to gather, process and utilise quantitative and qualitative data about organisational situations to improve performance in these situations; and to demonstrate that you can continue to develop analytical, reflective and decision-making aptitudes alone and through further study. You will learn to discuss and apply concepts and applications of a strategy-implementation nature to such a level that you may draw on the expertise of accounting specialists.
Aspects of the course are that the learning method expected of you tends to be problem-based. Usually, you’ll encounter a short or long case-study and be expected to apply your existing knowledge and any new knowledge you can gather from the supplied textbooks, journal articles, electronic sources and course participants to make sense of, discuss, analyse, synthesise and evaluate issues and possibilities in the case study. The knowledge you will expand during the course may be liberally labelled accounting, financial management, strategy implementation, management control and performance measurement. It will comprise both facts, ideas, concepts abilities competencies and skills. The way you are assessed and what you will be assessed on will mirror how you learn and what you learn; the assessment will constitute part of the learning.
Vocational relevance
The course is of equal relevance to aspiring accountants and students of business studies particularly interested in management control and strategy implementation, with a quantitative bias, but a qualitative one as well.
Entry
We recommend you study Certificate in accounting (B680) prior to studying B321.
If you have any doubt about the suitability of the course, please contact our Student Registration & Enquiry Service.
Outside the UK
Mainstream ideas from both sides of the north Atlantic and further afield underlie the course. Additionally, the course includes coverage of case studies spread around Europe, North America and the South Pacific. Thus, the course should have wide appeal outside of as well as throughout Europe.
Qualifications
B321 is a compulsory course in our
- BA (Honours) Business Studies (B04) (with Accounting)
B321is an optional course in our
It can also count towards most of our other degrees at bachelors level, where it is equally appropriate to a BA or BSc. We advise you to refer to the relevant qualification descriptions for information on the circumstances in which this course can count towards these qualifications because from time to time the structure and requirements may change.
If you have a disability or additional requirement
The course materials are available in Adobe Portable Document Format (PDF). Some Adobe PDF components may not be available or fully accessible using a screen reader and mathematical, scientific, and foreign language materials may be particularly difficult to read in this way. Large print versions of the course materials can be provided on request. Our Services for disabled students website has the latest information about availability.
If you are a new student, or new to courses using a computer or the internet, you will need to inform us of your particular needs as soon as possible, as some of our support services may take several weeks to arrange. Details of how to do this and our range of support services are described in our booklet Meeting Your Needs which you can download or request from our Student Registration & Enquiry Service.
You can also find information about accessible course materials, financial support and the Disabled Students' Allowance, equipment and other services, on our Services for disabled students website. It also includes our contact details for advice and support both before you register and while you are studying.
Course materials
What's included
Course guides, textbooks, case studies, journal article prints, course website and online forums.
Computing requirements
This course includes online computer activities – you can access these using a web browser that can play Flash and Shockwave. Some of your course software will be provided on disk.
You will need internet access and a computer. If you have purchased a new Windows computer since 2002 it should meet your course computing requirements. Check our Technical Requirements section if your computer is older than this or is otherwise unusual. Please note that you cannot use an Apple Mac or Linux computer unless it is running windows Boot Camp or similar.
Teaching and assessment
Support from your tutor
You will have a tutor who will help you with the course material and mark and comment on your written work, and whom you can ask for advice and guidance. We may also be able to offer group tutorials or day-schools that you are encouraged, but not obliged, to attend. Where tutorials are held depends on the distribution of students taking the course.
Contact our Student Registration & Enquiry Service if you want to know more about study with The Open University before you register.
Assessment
The assessment details for this course can be found in the facts box above.
You will be expected to submit your tutor-marked assignments (TMAs) online through the eTMA system unless there are some difficulties which prevent you from doing so. In these circumstances, you must negotiate with your tutor to get their agreement to submit your assignment on paper.
Students also studied
Students who studied this course also studied at some time:
Future availability
The details given here are for the course that starts in November 2010. We expect it to be available once a year.
How to register
To register a place on this course return to the top of the page and use the Click to register button. For more information and advice about registration see OU Study Explained.
About this page
An undergraduate course in Business and Management and Social Sciences.
Study explained
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- Study explained
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