Foundations of Management 2: Financial Control and Governance (modular)

This information is for the 2021/22 session.

Teacher responsible

Dr Yally Avrahampour NAB 4.37


This course is compulsory on the Executive Global MSc in Management. This course is not available as an outside option.

The information in this course guide pertains to the 2021-2023 cohort.

Course content

This course teaches, over two modules, topics relating to financial accounting and management accounting.  In so doing the course also examines the relationship between the exercise of financial control within organizations and the setting of external standards relating to governance, and the implications of this for the organization of firms.  In the first module the course covers topics such as the construction of the financial statements, and then considers topics relating to measurement, for example the contrast between historical cost and fair value and the recognition of intangible assets.  In the second module the course examines topics relating to the determination of the cost of a product or service, balanced performance measurement and economic value added.


Scheduled over 2 modules – 8 sessions, composed of lecture and case discussions.

The course will run between the following dates:


23 August - 04 September 2021

13 - 18 December 2021

Formative coursework

Formative assignment after module 2.

Indicative reading

Kaplan, R. & Atkinson, A. (2014) Advanced Management Accounting, Weetman, P. (2011) Financial Accounting: An Introduction


This course will not be assessed.

Course selection videos

Some departments have produced short videos to introduce their courses. Please refer to the course selection videos index page for further information.

Important information in response to COVID-19

Please note that during 2021/22 academic year some variation to teaching and learning activities may be required to respond to changes in public health advice and/or to account for the differing needs of students in attendance on campus and those who might be studying online. For example, this may involve changes to the mode of teaching delivery and/or the format or weighting of assessments. Changes will only be made if required and students will be notified about any changes to teaching or assessment plans at the earliest opportunity.

Key facts

Department: Management

Total students 2020/21: Unavailable

Average class size 2020/21: Unavailable

Controlled access 2020/21: No

Value: Non-credit bearing

Guidelines for interpreting course guide information