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

This module builds on MANG6026 Management Accounting (1) to extend your understanding of strategic management accounting techniques, covering relevant practices and leading research in the field. The course is structured across the alternative management accounting resolutions proposed to embrace the dynamic environment an organization operates in. These encompass management accounting techniques relevant to the context of global competition, advanced manufacturing technology, new workplace management practices and long term non financial strategies. The unifying theme of this course is the role played by management accounting information in organizational change and strategic management. Throughout the module, you will be encouraged to take a critical approach to evaluating techniques and theories.

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.
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.
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.


The module covers: • The nature of the crisis in management accounting and relevance lost; • Activity based costing and activity based cost management; • Strategy/pricing/customer process management; • Strategic cost management, including total quality control/just in time purchasing and production, cycle time costing, conversion costing; advanced manufacturing technology and target costing; • Management control systems, control and management styles, and the contingency approach; • Performance measurement and management in divisionalised organizations, including performance measures and transfer pricing; • Accounting for strategic management – the balanced scorecard.

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. 

Kaplan and Atkinson (1998). Advanced Management Accounting. 

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

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



Problem solving


MethodPercentage contribution
Examination  (3 hours) 70%
Group Coursework  (3000 words) 30%


MethodPercentage contribution
Examination  (3 hours) 100%


MethodPercentage contribution
Examination  (2 hours) 100%

Repeat Information

Repeat type: Internal & External


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 core/recommended 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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