Management Accounting 2

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;
• Contemporary techniques to business problems;
• Management accounting research and practice.

Transferable and Generic Skills

Having successfully completed this module you will be able to:

• Communicate complex ideas and arguments fluently and effectively in a range of different formats to a variety of different audiences;
• Critically evaluate qualitative and quantitative information.

Subject Specific Intellectual and Research Skills

Having successfully completed this module you will be able to:

• apply accounting principles and theories to current issues in management accounting.
• describe, critically evaluate and apply a range of management accounting practices;

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.

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.

Resources & Reading list

Textbooks

Mowen, M.M., Hansen, D.R., Heitger, D.L. (2016). Cornerstones of Cost Management.

Burns et al (2013). Management Accounting.

Drury, C. (2018). Management and Cost Accounting.

Atrill, P., McLaney, E (2018). Management Accounting for Decision Makers.

Collier. Paul, M. (2015). Accounting for Managers: Interpreting accounting information for decision making.

Formative

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

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.

Repeat Information

Repeat type: Internal & External