Authorised by Academic Registrar, April 1996
Objectives On completion of this subject students should be able to explain the role of accounting within an organisation; appreciate the behavioural consequences of accounting activities which aim to plan, control and report on business operations; discuss the role of accountants in promoting business ethics; explain the fundamentals of effective communication of accounting information.
Synopsis Introduction to behavioural theories - individual and group behaviour; budget acceptance and motivation linking reward to performance; human resource accounting; environmental accounting; effective communication techniques; body language, meeting procedures; layout of reports and statements; stresses and conflicts in the areas of auditing and ethics.
Assessment Assignments: 40% + Examination (2 hours): 60%