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The University of Southampton

MANG3006 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.

Aims and Objectives

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 practice;
  • the emerging management accounting techniques, and how these are applied;
  • theoretical perspectives on various dimensions of the subject.
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;
  • demonstrate team skills;
  • work independently as well as in groups, including time management and developing effective and efficient study techniques, and the use of library resources.


• The evolving nature, and roles of management accounting information and management accountants in its changing context; • Strategic cost management incorporating contemporary management accounting techniques, such as life-cycle costing and throughput costing; • Management control systems – overview; • Performance measurement and management in divisionalised organizations, including performance measures and transfer pricing; • Accounting for strategic management – the balanced scorecard; • The use of management accounting techniques in small businesses and public sectors; • The relevance of contingency-based management accounting research and other alternative aspects.

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.

Follow-up work20
Preparation for scheduled sessions24
Wider reading or practice36
Completion of assessment task16
Total study time150

Resources & Reading list

Colin Drury (2017). Management and Cost Accounting. 





MethodPercentage contribution
Written assessment 100%


MethodPercentage contribution
Written assessment 100%


MethodPercentage contribution
Written assessment 100%

Repeat Information

Repeat type: Internal & External

Linked modules

Pre-requisite: MANG2005


Costs associated with this module

Students are responsible for meeting the cost of essential textbooks, and of producing such essays, assignments, laboratory reports and dissertations as are required to fulfil the academic requirements for each programme of study.

In addition to this, students registered for this module typically also have to pay for:


Recommended texts for this module may be available in limited supply in the University Library and students may wish to purchase the mandatory/additional reading text as appropriate.

Please also ensure you read the section on additional costs in the University’s Fees, Charges and Expenses Regulations in the University Calendar available at

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