Module overview
The principal aim of this module is to introduce you to a range of strategic management accounting techniques and encourage you to further explore management accounting change phenomenon.
Aims and Objectives
Learning Outcomes
Subject Specific Intellectual and Research Skills
Having successfully completed this module you will be able to:
- describe, critically evaluate and apply a range of management accounting practices;
- apply accounting principles and theories to current issues in management accounting.
Knowledge and Understanding
Having successfully completed this module, you will be able to demonstrate knowledge and understanding of:
- contemporary developments in management accounting;
- Contemporary techniques to business problems;
- Management accounting research and practice.
Transferable and Generic Skills
Having successfully completed this module you will be able to:
- Critically evaluate qualitative and quantitative information.
- Communicate complex ideas and arguments fluently and effectively in a range of different formats to a variety of different audiences;
Syllabus
The module covers:
- Management Accounting change;
- Strategic cost management;
- Process cost management and improvement
- Management control and Performance measurement systems
- Performance measurement and management in divisionalised organizations, including performance measures and transfer pricing;
- Accounting for strategic management – the balanced scorecard.
Learning and Teaching
Teaching and learning methods
The module comprises a series of block taught sessions which combine with student led presentations. The presentations are based on case studies and/or academic papers and are organised in groups.
Type | Hours |
---|---|
Teaching | 32 |
Independent Study | 126 |
Total study time | 158 |
Resources & Reading list
Textbooks
Mowen, M.M., Hansen, D.R., Heitger, D.L. (2016). Cornerstones of Cost Management.
Collier. Paul, M. (2015). Accounting for Managers: Interpreting accounting information for decision making.
Burns et al (2013). Management Accounting.
Drury, C. (2018). Management and Cost Accounting.
Atrill, P., McLaney, E (2018). Management Accounting for Decision Makers.
Assessment
Formative
This is how we’ll give you feedback as you are learning. It is not a formal test or exam.
Problem solving
- Assessment Type: Formative
- Feedback: Formative feedback will be provided during the lectures and classes on the students’ performance in problem solving exercises and multiple choice questions.
- Final Assessment: No
- Group Work: No
Summative
This is how we’ll formally assess what you have learned in this module.
Method | Percentage contribution |
---|---|
Examination | 80% |
Group Coursework | 20% |
Referral
This is how we’ll assess you if you don’t meet the criteria to pass this module.
Method | Percentage contribution |
---|---|
Examination | 100% |
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.
Method | Percentage contribution |
---|---|
Examination | 100% |
Repeat Information
Repeat type: Internal & External