The aim of this module is to enable students to explore the framework within which the financial manager operates, and the institutions and markets that will enable the provision of finance along with the associated financial risks and investment decisions. Students will be able to identify and evaluate alternative sources of long-term financial strategies, evaluate various investment appraisal techniques used for management decision-making, appreciate the use of the capital asset pricing model in assessing and analysing risks, and a critical assessment on the valuation and restructuring of organisations. Students will also learn to appreciate that the financial manager’s role involves balancing the interest of different stakeholders through the financial strategic options selected by the organisation.