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BUSM070 Accounting for Business Models

Semester

1 (2017/18)

Level

7

Module organiser

Professor Colin Haslam
email: c.haslam@qmul.ac.uk


Module overview

This module conceptualizes business models within an accounting framework. There are three significant parts to this module. how we can structure business models, designate business models with a sense of financial purpose (liquidity, solvency and capitalization) and finally evaluate performance and outcomes. These financial objectives are explored and evaluated using accounting data for a range of business model types for example, banking, private equity and bio-pharma and 3rd /public sector organizations.

Assessment

40% coursework and 60% examination

Indicative reading list

  • Bezemer, D.J. (2010) ‘Understanding financial crisis through accounting models’ Accounting Organisations and Society, 35(7):676-688
  • CFA Institute (2005) A comprehensive business reporting model: Financial reporting for investors, CFA Institute.
  • Cox, B (1978) Value Added - An application for the accountant concerned with industry, Heinemann, London.
  • Feng, H., J.Froud., S.Johal., C.Haslam and K.Williams. (2001) ‘A new business model? The capital market and the New Economy’. Economy and Society, 30(4): 467 – 503.
  • Haslam, C., P. Gleadle and N.Tsitsianis (2011) UK Bio-pharma: Innovation, reinvention and capital at risk, Institute of Chartered Accountants Scotland (ICAS).
  • Haslam,C., Andersson, T., Tistisianis, N., and Yin, Y.P (2012) Redefining Business Models: Strategies in a Financialized World, Routledge
  • Magretta, J (2002) ‘Why Business Models Matter’ Harvard Business Review, May.
  • Osterwalder, A.,Y.Pigneur and C.L.Tucci (2005) Clarifying business models: origins, present and future of the concept, University of Lausanne & BusinessModelDesign.com.

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