School of Business and Management

Business Analysis and Financial Accounting (BUS333)

Semester: A
Level: 6
Module code: BUS333
Module organiser: To be confirmed

Module overview

This module will develop a students understanding of the nature of business analysis from a business models conceptual framework grounded in financial accounting. Business models have been conceptualized in the management strategy literature but increasingly employed to inform business analysis. Specifically this module will inform students as to how financial performance is the outcome of variable and contingent stakeholder relations and how these impact upon financial viability and a firms value proposition.


  • 20% Coursework
  • 20% In-Class Test
  • 60% Examination

Indicative reading list

  • Demil, B and Lecocq, X (2010) Business Model Evolution: In Search of Dynamic Consistency, Long Range Planning, 43(2-3):227-246
  • Haslam, C et al (2012) Redefining Business Models: Strategy in a Financialized World, Routledge. 
  • ICAEW (2010) Business models in accounting: the theory of the firm and financial reporting
  • Magretta, J (2002) ‘Why Business Models Matter’ Harvard Business Review, May.
  • Nielsen, C and Bukh, N (2011) What constitutes a business model: The perception of analysts. International Journal of Learning and Intellectual Capital, 8(3):256-71
  • Osterwalder, A.,Pigneur, Y and Tucci, C (2005) Clarifying business models: origins, present and future of the concept, University of Lausanne &
  • Zott, C (2011) The Business Model: Recent Developments and Future Research, Journal of Management 37 (4): 1019-1042