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.