SHE Level 5
SCQF Credit Points 30.00
ECTS Credit Points 15.00
Module Code MMN426601
Module Leader Wendy Mazzucco
School Glasgow School for Business and Society
Subject Finance and Accounting
  • B (January start)

Summary of Content

The strategic business leader module requires students to demonstrate a range of professional skills demanded by effective leaders or in advising or supporting senior management in directing organisations. The syllabus therefore combines the main functions of organisations in the context of leadership capability. The module will focus on corporate governance structures, appropriate governance and cultural values within an organisation and the management of risk and financial information to support decision making. The module finally focuses on innovation, performance excellence and change management to enable organisational success and implement change through effective organisational processes.


Leadership; qualities of leadership, leadership and organisational culture, professionalism, ethical codes and the public interest Governance; Agency, Stakeholder analysis and organisational social responsibility, governance scope and approaches, reporting to stakeholders, the board of directors, public sector governance Strategy; concepts of strategy, environmental issues, competitive forces, the internal resources, capabilities and competences of an organisation, strategic choices Risk; identification, assessment and measurement of risk, managing, monitoring and mitigating risk. Technology and data analytics; Cloud and mobile technology, big data and data analytics, E- business: value chain, IT systems security and control Organisational control and audit, management and internal control systems, audit and compliance, internal control and management reporting Finance in planning and decision-making; finance function, financial analysis and decision-making techniques, cost and management accounting Innovation, performance excellence and change management; enabling success: organising, disruptive technologies, talent management, performance excellence, managing strategic change, innovation and change management, leading and managing projects

Learning Outcomes

On successful completion of this module students should be able to:1. Apply excellent leadership and ethical skills to set the 'tone from the top' and promote a positive culture within the organisation, adopting a whole organisation perspective in managing performance and value creation.2. Evaluate the effectiveness of the governance and agency system of an organisation and recognise the responsibility of the board or other agents towards their stakeholders, including the organisation's social responsibilities and the reporting implications.3. Evaluate the strategic position of the organisation against the external environment and the availability of internal resources, to identify feasible strategic options.4. Analyse the risk profile of the organisation and of any strategic options identified, within a culture of responsible risk management.5. Select and apply appropriate information technologies and data analytics, to analyse factors affecting the organisation's value chain to identify strategic opportunities and implement strategic options within a framework of robust IT security controls.6. Evaluate management reporting and internal control and audit systems to ensure compliance and the achievement of organisation's objectives and the safeguarding of organisational assets.7. Apply high level financial techniques from Skills exams in the planning, implementation and evaluation of strategic options and actions.8. Enable success through innovative thinking, applying best in class strategies and disruptive technologies in the management of change; initiating, leading and organising projects, while effectively managing talent and other business resources.9. Apply a range of Professional Skills in addressing requirements within the Strategic Leader examination and in preparation for, or to support, current work experience.

Teaching / Learning Strategy

The programme is focused on the development of both theoretical and practical accountancy and leadership skills, and aims to engage students in analysis, research and discussion of contemporary, real life issues. The teaching and learning strategy aims to embed these attributes. All of the modules will be delivered on a campus-based and distance learning mode. For campus-based students, face to face contact involves four hours of class contact per week: normally a 2 hour lecture and 2 hour seminar. Lectures will be used to highlight the key issues in a specific topic and point the way towards relevant journal articles and other appropriate literature. Students will be then expected to prepare for following week's lectures on each topic by engaging in literature searches, undertaking relevant reading and preparing responses to questions. The lectures will adopt a variety of teaching styles including seminar style contributions such as group discussion to enhance intellectual, critical and analytical skills. For more applied topics, students will be required to attempt relevant problem or scenario based questions prior to the lectures taking place, providing the basis for deepening professional skills, knowledge and understanding. Module classes are conducted in workshop format providing a mix of tutor led, student led and group learning. Distance learning students access the same resources as on-campus. All students are provided with lecture slides, lecture notes and additional reading all of which is available online. GCU Learn is used in this way as a repository, to provide students with essential learning material. It is also used as a platform for student discussion around the weekly seminar topics. Using Padlet, wikis and blogs both on-campus and distance students will have the opportunity to engage with each other and discuss the weekly lecture topics online. In additional Collaborate Ultra is utilised to provide students with synchronous learning opportunities and provide more directed support throughout the module. Students are provided with formative and summative feedback via a variety of mechanisms. Feedback on coursework is provided within 3 working weeks of submission. At the end of the module, students will be provided with 12 hours of revision classes to prepare them for their ACCA 'strategic professional' exam. Students will undertake two courseworks. Each coursework will be an integrated case study, where students will be required to undertake a number of tasks related to the scenario and will have to take on different leadership roles to assess their technical and analytical skills. Courseworks have been designed to adequately prepare students for their ACCA exams.

Indicative Reading

Strategic Business Leader (latest edition): Kaplan Publishing, London Solomon J. Corporate Governance and Accountability: J Wiley & Sons, Chichester Business Ethics and Values, (4th edn), Essex: Prentice Hall Mallin C. A., (2013) 4th edition Corporate Governance; Oxford University Press: Oxford Tricker B., (2013) 2nd edition Corporate Governance: Principles, Policies and Practices: Oxford Johnson, C.E., Organizational Ethics: A Practical Approach (latest edition), London Ethics and Management in the Public Sector (latest edition), Oxon Journals: Business Ethics Quarterly Journal of Business Ethics Business and Society Review Journal of Organisational Behaviour Research in Organisational Behaviour Corporate Governance: An International Review The international Journal of Business in Society, Corporate Social Responsibility and Environmental Management Journal of Management and Governance, Community Banker Global Risk Regulator Internal Auditing & Business Risk Journal of Banking & Finance Journal of Financial Services Research The Service Industries Journal Accounting, Organisations and Society Accounting, Auditing and Accountability Journal Research on Accounting Ethics Journal of Value Inquiry Journal of Managerial Psychology Management Decision Critical Perspectives on Accounting Journal of Public Administration Governance: An International Journal of Policy and Administration Social Policy and Administration

Transferrable Skills

On successful completion of this module students will have gained competences in the following key areas:- Improved communication skills by engaging in a two way oral communication process with a peer group; Ability to think creatively about a range of approaches and options for corporate accountability and ethics and leadership; requiring the organisation of thoughts, analysis, synthesis and critical appraisal; generic critical and analytical skills; Planning and managing their workloads independently; Reflective skills.

Module Structure

Activity Total Hours
Independent Learning (FT) 184.00
Assessment (FT) 40.00
Tutorials (FT) 12.00
Lectures (FT) 32.00
Seminars (FT) 32.00

Assessment Methods

Component Duration Weighting Threshold Description
Course Work 02 3.00 50.00 45% Integrated Case Study
Course Work 01 3.00 50.00 45% Integrated Case Study