Brief Course Description
1. Course Title:
ACCA_Business, Technology (ACCA-F1)
2. Language of Instruction:
Tiếng Anh
3. Course Code:
ACC507223
4. Credits:
3
5. Course Objectives:
The objective of the course "ACCA_Business and Technology (ACCA-F1)" is to provide students, especially those without a business background, with comprehensive knowledge of businesses as entities composed of people and systems interacting with the environment. The course aims to help students understand the purpose and types of businesses, key stakeholders, and the responsibilities of businesses towards them. Students will be equipped to analyze external factors affecting businesses, including economic, legal, social, and technological elements.
Additionally, the course focuses on the structure and functions of businesses, with a particular emphasis on corporate governance and the role of accountants in financial reporting, assurance, control, and compliance. Students will explore financial systems and the impact of financial technology (FinTech) on modern businesses.
The course also develops knowledge and skills related to leadership and people management, including individual and team behavior, motivation, and work performance. The final part of the course highlights the importance of professional ethics and values in shaping behavior at all levels within an organization.
6. Brief Description of Course Content:
The Business and Technology (BT/FBT) course introduces students who may not have a business background, to the business, which as an entity is made up of people and systems which interact with the environment and with each other.
The course begins with examining the purpose and types of business which exist, the key stakeholders and the rights and responsibilities that businesses have in connection with them, exploring the external influences that affect the business in its environment, including economic, legal, social and technological factors.
The course then examines the structure and functions of business, focusing on corporate governance and the specific accounting related roles in this process, particularly in financial reporting, assurance, control and compliance. The course also covers financial systems including the impact of financial technology.
The course then introduces key leadership, management and people issues such as effective individual and team behaviour, motivation and personal effectiveness.
The final section of the course examines how behaviour at all levels within business should be underpinned by accepted professional ethics and professional values.