Management Accounting 3

Learning Outcomes

Knowledge and Understanding

Having successfully completed this module, you will be able to demonstrate knowledge and understanding of:

• contemporary developments in management accounting practice;
• theoretical perspectives on various dimensions of the subject.
• the emerging management accounting techniques, and how these are applied;

Transferable and Generic Skills

Having successfully completed this module you will be able to:

• work independently as well as in groups, including time management and developing effective and efficient study techniques, and the use of library resources.
• demonstrate analysis and syntheses of management accounting case studies and related material;
• demonstrate team skills;

Subject Specific Intellectual and Research Skills

Having successfully completed this module you will be able to:

• evaluate alternative (e.g., economic, social, cultural and political) contexts within which management accounting operates;
• critically discuss and evaluate the relevance of contingency-based research to the study and design of management accounting practices.
• critically explain, apply and evaluate contemporary management accounting techniques in particular organisations;

• The evolving nature, and roles of management accounting information and management accountants in its changing context;
• Strategic cost management incorporating contemporary management accounting techniques, such as life-cycle costing and throughput costing;
• Management control systems – overview;
• Performance measurement and management in divisionalised organizations, including performance measures and transfer pricing;
• Accounting for strategic management – the balanced scorecard;
• The use of management accounting techniques in small businesses and public sectors;
• The relevance of contingency-based management accounting research and other alternative aspects.

• Traditional style lectures will be used to outline the key area of the syllabus;
• Classes will take place throughout the module to re-enforce the topics that have been covered in the lectures.

Formative

This is how we’ll give you feedback as you are learning. It is not a formal test or exam.

Discussion

• Assessment Type: Formative
• Feedback: To help students identify the strengths/weaknesses and target areas that need further work, on-going formative feedback will be provided through the discussion and self-reflection in mini self-tests, classes, the scheduled feedback sessions, and informal discussion after lecture/class or during the lecturer’s office hours.
• Final Assessment: No
• Group Work: No

Summative

This is how we’ll formally assess what you have learned in this module.

Referral

This is how we’ll assess you if you don’t meet the criteria to pass this module.

Repeat

An internal repeat is where you take all of your modules again, including any you passed. An external repeat is where you only re-take the modules you failed.