Business and Technology

Paper Code: 
25AAF111
Credits: 
6
Contact Hours: 
90.00
Max. Marks: 
100.00
Objective: 

This course will enable the students to understanding about the role of an accounting professional with the various dimensions of a business organization and the impact due to the increasing use of technology in the field of accounting and finance.

Course Outcomes: 

Course

Learning outcomes

(at course level)

Learning and teaching strategies

Assessment Strategies

Course Code

Course Title

 

 

 

 

 

 

 

 

 

 

 

25AAF

111

 

 

 

 

 

 

 

 

 

 

Business and Technology (Theory)

CO1: Analyze the types of business organisations and its association with components of the business environment and stakeholders.

CO2: Assess the impact of business structure, culture and corporate governance on organizational efficiency

CO3: Analyze the various functions of management regarding accounting and reporting systems, compliance, control, technology and security

CO4: Evaluate various leadership styles, motivational theories, and team management techniques to achieve          individual          and organizational goals.

CO5: Apply personal effectiveness techniques,                       business communication and professional ethics in accounting and business

CO6: Contribute effectively in course – specific interaction.

Approach in teaching: Interactive Lectures, Discussion, PPT presentation, Case                Study discussions, Group Discussions, Sharing                     web links

Learning activities             for the           students: Self-learning assignments, Case                   Study Analysis, Presentations and                Group Discussions

Continuous Assessment Test, Semester End Examination s, Quiz, Solving Numerical Problems, Assignments, Class Presentations

, Individual and group projects.

 

18.00
Unit I: 
Business Organisation, Stakeholders, and External Environment:

• The purpose and types of business organisation
• Stakeholders in business organisations
• Microenvironment and Macro environment- Political, Economic, Social and demographic factors - Technological factors - Environmental factors and legal factors affecting business
• Competitive factors – SWOT Analysis, Porter’s Value Chain Model, Porter’s Five Forces Model

18.00
Unit II: 
Business Organisational Structure, Functions and Governance:

• The formal and informal business organisation
• Business organisational structure and design
• Organisational culture in business
• Committees in business organisations
• Governance and social responsibility in business

18.00
Unit III: 
Accounting and Reporting Systems, Compliance, Control, Technology and Security:

• The relationship between accounting and other business functions -Accounting and finance functions within business organisations
• Principles of law and regulation governing accounting and auditing
• The sources and purpose of internal and external financial information provided by business
• Financial systems, procedures and related IT applications
• Internal controls, authorisation, security of data and compliance within business
• Fraud and fraudulent behaviour and their prevention in business, including money laundering.
• The application and impact of Financial Technology (FinTech) in accountancy and audit

18.00
Unit IV: 
Leading and Managing Individuals and Teams:

• Leadership, management and supervision
• Recruitment and selection of employees
• Individual and group behaviour in business organisations -Team formation, development and management
• Motivating individuals and groups
• Learning and training at work
• Review and appraisal of individual performance

18.00
Unit V: 
Personal Effectiveness, Effective Communication and Professional Ethics in Accounting and Business:

Personal effectiveness techniques- Consequences of ineffectiveness at work
• Competence frameworks and personal development
• Sources of conflicts and techniques for conflict resolution and referral
• Communicating in business
• Fundamental principles of ethical behaviour
• The role of regulatory and professional bodies in promoting ethical and professional standards in the accountancy profession
• Corporate codes of ethics
• Ethical conflicts and dilemmas.

Essential Readings: 

1. Study Text of ACCA –BT, Kaplan Publishing
2. Exam Kit
3. Allen, Louis A., Management and Organization, McGraw Hill, New York
4. Ansoff, H., The New Corporate Strategy, Wiley.

References: 

1. Study material of ACCA – F1
2. Gupta, C. B., Business Organization, S.Chand, New Delhi
3. Weihrich, Heinz and Koontz, Harold, Essentials of Management, McGraw Hill, New York
4. Drucker, Peter Ferdinand, Management Challenges for 21st Century, Harper Collins, USA. Luthans, Fred, Organization Behaviour, McGraw Hill, New York

E-Content:
1. https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamen... resources/f7/technical-articles.html
2. https://hbr.org/

Reference Journals
1. Journal of Ethics
2. Corporate Governance – An International Review

Academic Year: 
2025-2026
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