Management Accounting 3

Module overview

This module introduces students to more contemporary and advanced developments in management accounting covering relevant practices and leading research in the field.

The module builds on MANG1002 Management Accounting (1) and MANG2005 Management Accounting (2) to extend students’ understanding of the roles of management accounting information in organizational decision-making, planning and control. It will critically examine a range of contemporary issues in management accounting such as contingency approach to management accounting, strategic cost management techniques, management control systems, divisional performance measurements and transfer pricing, and the balanced scorecard. It will also examine the use of management accounting in different organisational contexts, including small businesses and public sectors. The relevance of organisational context will be explored and case studies will be used to highlight contextual issues.

Linked modules

Pre-requisite: MANG2005

Aims and Objectives

Learning Outcomes

Knowledge and Understanding

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

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

Subject Specific Intellectual and Research Skills

Having successfully completed this module you will be able to:

critically explain, apply and evaluate contemporary management accounting techniques in particular organisations;
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.

Transferable and Generic Skills

Having successfully completed this module you will be able to:

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

Learning and Teaching

Teaching and learning methods

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.

Study time
Type	Hours
Preparation for scheduled sessions	24
Completion of assessment task	16
Lecture	24
Follow-up work	20
Seminar	10
Revision	20
Wider reading or practice	36
Total study time	150

Resources & Reading list

Textbooks

Drury, C., and Tayles, M. (2021). Management and Cost Accounting. Cengage Learning EMEA.

Assessment

Formative

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

Examination Discussion

Summative

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

Breakdown
Method	Percentage contribution
Examination	70%
Group Case Study	30%

Referral

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

Breakdown
Method	Percentage contribution
Written assessment	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.

Breakdown
Method	Percentage contribution
Examination	70%
Case study	30%

Repeat Information

Repeat type: Internal & External