This module aims to develop a critical understanding of financial reporting and analysis within an organisational context. Specifically, it seeks to:

Examine the financial responsibilities of organisations to a diverse range of stakeholders, considering ethical, regulatory, and strategic dimensions;

Explore the context and necessity of financial information, including the conceptual framework underpinning financial reporting;

Develop proficiency in interpreting key financial statements for both corporate entities and not-for-profit organisations;

Equip students with the analytical skills to assess financial performance through trend analysis, ratio analysis, and other key performance indicators (KPIs);

Investigate the role of financial modelling as a tool for managerial decision-making and strategic planning;

Enhance understanding of financial decision-making processes, including investment appraisal and risk assessment;

Analyse major capita l resource allocation decisions, emphasising strategies to optimise shareholder wealth;

Evaluate the sources and mechanisms for raising capital, considering their implications for financial strategy and corporate sustainability.

(LO1) Students will be able to critically evaluate the conceptual framework underpinning financial reporting and its implications for organisational accountability and decision-making.

(LO2) Students will be able to assess and interpret the financial resources available to an organisation, considering their impact on financial strategy and sustainability.

(LO3) Students will be able to construct and analyse fundamental financial statements, demonstrating proficiency in financial reporting principles and regulatory compliance.

(LO4) Students will be able to apply advanced financial management tools, including financial reporting, management accounting, and financial control mechanisms, to support strategic decision-making.

(LO5) Students will be able to utilise financial models to conduct in-depth analysis and forecasting of an organisation’s financial performance.

(LO6) Students will be able to synthesise and apply financial ratios, trends, and key performance indicators to assess an entity’s financial health, operational efficiency, and long-term viability.

(S1) People Focused
Students will work with multiple stakeholders within the MBA programme and externally. This will be done through challenges posed in the curriculum and outside the curriculum, working and networking with businesses locally and internationally. In doing so students will demonstrate people-focused leadership by prioritising human agency and well-being in a dynamic, disruptive world. Develop inclusivity, transparency, and reflection through teamwork and decision-making exercises, while leveraging innovation to drive personal, organisational, and societal advancement in the digital age.

(S2) Authenticity
Students will develop emotional intelligence through coaching to enhance self-awareness and awareness of others in achieving long-term, purposeful goals. This will permeate with all modules, cultivating accountability by mastering time, resources, and relationships to problem-solve and take actions. In doing so students will act with integrity, foster trust, and engage in respectful challenge and debate.

(S3) Agility
Students will have opportunities to thrive in turbulence and uncertainty. Actively build personal and organisational resilience to embrace disruption, find solutions and keep learning in dynamic environments. Informed, relevant, forward-focused mindsets stemming from constant challenges inside and outside the classroom. Provide clear direction for people and organisations to navigate effectively through simulated and real work problem solving.

(S4) Digital
Students will use a number of digital tools and develop a mindset to confidently embrace new knowledge and technologies, leverage its future potential to inspire, to enhance connectivity, decision making and learning. To bring wisdom in leadership to navigate the new digital revolution and make positive impact. Innovate. Engage in respectful debate.

(S5) Global Perspective
All modules will indulge and challenges students to think globally and consider how they drive the wider global ethical, sustainable and environmental agenda, taking a purposeful approach to aligning people, planet and profit. Experience and appreciate how building partnerships to deliver innovate solutions to economic, environmental and societal challenges are needed to solve wicked problems, improve co-operation globally and be an agent of change.

Lectures (12.5 hours)
Lectures will introduce, explore, and critically assess key concepts, ideas, and practices relevant to the subject. A variety of resources, including journals, textbooks, online videos, media articles, and opinion pieces, will be provided in advance for further reading and application across different contexts. The lecture will also outline expectations for the seminar by providing necessary guidance.

Seminars (17.5 hours)
Seminars will create an interactive environment where participants engage individually or in groups in activities such as case studies and scenario analysis. These sessions will encourage the practical application of concepts introduced in the lectures.

Peer-to-Peer Learning (3 hours)
Peer-to-peer learning fosters a collaborative approach where participants learn from and teach each other through active discussions, idea exchange, and feedback. This method enhances critical thinking, problem-solving, and communication skills while building a sense of community and mutual support among learners.

Self-Directed Learning (67 hours)
Participants will be expected to review a range of materials, including core and recommended readings, reports, and articles available through libraries and open-access sources. Additionally, they will conduct independent research using both academic and non-academic sources to support their learning and assessment. Lecture notes will provide guidance, and suggested answers or solutions will be available for seminar activities. Participants should complete seminar tasks as instructed before progressing to the next topic.

2.5 hour lecture x 5
3.5 hour seminar x 5
36 mins asynchronous or peer to peer directed learning x 5
67 hours self-directed learning

Definitions of organisations and their stakeholders;

The context of financial reporting – a conceptual framework;

Key financial statements: income statements, balance sheet, cash flow statements;

Presentation of financial statements;

Ratio analysis and introduction to financial interpretation;

Short term financial decision-making in terms of different models that can be used;

Financial modelling for estimating future financial performance;

An introduction to the financing of businesses;

The time value of money and optimising financial decisions over time.