Evaluate change management theories and assess the potential challenges and opportunities associated with implementing change and the characteristics of a ‘learning organisation’.

1. Identify the theories and techniques relating to human capital development in particular those relating to motivation

2. Evaluate change management theories and assess the potential challenges and opportunities associated with implementing change and the characteristics of a ‘learning organisation ’.

3. Examine the role of financial management techniques for the monitoring and control of the financial resource alongside the significance of cost information and its contribution to short, interim and long term planning.

4. Evaluate the role of standard financial and management account practices in different types of organisations.