The University of Southampton

MANG6027 Management Accounting 2

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

Module Aims

To introduce you to the current debates in the subject area in both practice and academic research. The course is structured across the alternative resolutions proposed to the crisis in management accounting. These encompass the Kaplan resolution of developing new techniques relevant to the context of global competition, advanced manufacturing technology, new workplace management practices and long term non financial strategies; the organisational context response of studying management accounting in its organisational context and the methodological revision approach which suggests a review of the fundamental purpose and possibilities of the subject.

Learning Outcomes

Knowledge and Understanding

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

  • demonstrate an understanding of contemporary developments in management accounting;
  • be able to apply contemporary techniques to business problems;
  • demonstrate an understanding of management accounting research;
  • critically evaluate developments in practice and academia.
Transferable and Generic Skills

Having successfully completed this module you will be able to:

  • students will develop skills in communication, problem solving, team work and critical thinking.
  • Analysis, problem solving and team work.
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.


The syllabus covers the nature of the crisis in management accounting and relevance lost; strategic management accounting; activity based costing and activity based cost management and strategy/pricing/customer process management; total quality control/just in time purchasing and production, cycle time costing, conversion costing; advanced manufacturing technology and target costing; the balanced scorecard; divisional performance measurement; agency theory and incentive scheme design; contingency theory of management accounting; introduction to interpretive and radical research in management accounting

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.

Independent Study126
Total study time150

Resources & Reading list

Burns et al (2014). Management Accounting. 

Emmanuel, Otley and Merchant (1990). Accounting for Management Control. 

Kaplan and Atkinson (1998). Advanced Management Accounting. 

Ashton Hopper and Scapens (1995). Issues in Management Accounting. 



Set exercises - non-exam


MethodPercentage contribution
Examination  (2 hours) 70%
Group Assignment  (3000 words) 30%


MethodPercentage contribution
Examination  (2 hours) 100%


MethodPercentage contribution
Examination  (2 hours) 100%
Share this module Facebook Google+ Twitter Weibo

We use cookies to ensure that we give you the best experience on our website. If you continue without changing your settings, we will assume that you are happy to receive cookies on the University of Southampton website.