Module Catalogues, Xi'an Jiaotong-Liverpool University   
Module Code: ACC409
Module Title: Business Strategy and Management
Module Level: Level 4
Module Credits: 2.50
Academic Year: 2021/22
Semester: SEM1
Originating Department: Department of Accounting
Pre-requisites: N/A
1. To enable students to understand how businesses analyse their internal resources and external environment and to be able to apply these skills to practical scenarios

2. To provide an understanding of how entities make strategic choices and then implement and monitor their strategies and develop skills which enable students to make and justify strategic choices in practical scenarios

3. To develop skills of data analysis to assist in understanding performance and strategic position and to inform the determination of appropriate choices

4. To understand the ethical implications of strategic choices at the level of both the organization and the individual
Learning outcomes 
A identify and analyse the consequences of a business’s current objectives, market position and overall direction

B evaluate the likely consequences of strategic choices and recommend strategies to meet the objectives of a business

C recommend appropriate methods of implementing strategies and demonstrate how management information can be used subsequently to measure and monitor strategic performance.

D use professional judgement to apply appropriate models and analyse financial and non-financial data, in order to assess performance and strategic options and determine appropriate choices

E evaluate the ethical implications of strategic choices at both the organisational level and that of the individual, with particular reference to the role of the accountant in business

F analyse, synthesise and critically assess the theoretical and practical application of both traditional and modern business strategy and management techniques to help organizations’ design and implement these strategies in order to advance their competitiveness

Method of teaching and learning 
A range of teaching and learning methods will be utilized on this module. Core substantive knowledge will be delivered via a weekly 2-hour lecture, and the knowledge covered in lectures will be reinforced by practical student group work, culminating in participative tutorials of one-hour duration each week. Longer, case-based work will be delivered by means of two 2-hour seminars, which will again be participative in nature.
1 Strategic analysis 35%

2 Strategic choice 35%

3 Implementation and monitoring of strategy 30%

TOTAL 100%

1. Strategic analysis

Students will be able to analyse and identify the consequences of a business’s current objectives, market position and direction.

In the assessment, students may be required to:

a. evaluate a business’s purpose, in terms of its stated mission, objectives and critical success factors, highlighting omissions, inconsistencies and weaknesses in its strategic management systems and considering the different objectives of multiple stakeholders

b. analyse for a given situation the external factors which may impact upon a business’s performance and position, identifying significant issues in areas such as:

- sustainability

- global macroeconomic forces

- international trade and financial systems

- government policies

- industry developments

- cultural environment

- stakeholder impact

- current markets

- markets for finance, labour and other resource inputs

c. analyse a business’s current markets and competitive strategy in sufficient detail for decisions to be made, drawing conclusions consistent with the data and results and highlighting relevant issues in terms of their likely impact on the strategy of the business

d. identify the significance and effect of the internal factors in a given situation which affect or may influence a business’s ability to achieve its chosen strategy, including its:

- current resources

- product/service portfolio

- organisational and operational capabilities (including core competencies; existing business processes; human resource capabilities and information systems capabilities)

e. analyse the governance structure of a business, identifying strengths and weaknesses

f. identify the risks attached to a business’s present position, considering all relevant factors (including attitudes to r
Delivery Hours  
Lectures Seminars Tutorials Lab/Prcaticals Fieldwork / Placement Other(Private study) Total
Hours/Semester 26  4  13      32  75 


Sequence Method % of Final Mark
1 Exam 100.00

Module Catalogue generated from SITS CUT-OFF: 12/2/2020 5:27:04 AM