The module aims to provide students with an insight into contemporary management accounting issues at an advanced level. It takes an interdisciplinary perspective and draws on the knowledge and techniques acquired in Stages 1 and 2 core modules. Specifically, the module explores the role of management accounting within the context of strategic management and management control. The module traces and evaluates recent major changes in management accounting and aims to increase students' awareness of how management accounting is used in managing organisations and the impact of organisational and social context on management accounting practice and effectiveness.
Total contact hours: 66
Private study hours: 234
Total study hours: 300
Main assessment methods:
Exam, 3 hours (70%)
Group Presentation (15%)
In-course test (15%)
Reassessment method:
100% exam
See the library reading list for this module (Canterbury)
See the library reading list for this module (Medway)
The intended subject specific learning outcomes.
On successfully completing the module students be able to:
- critically evaluate the contexts in which accounting operates.
- critically examine the developments in the technical language and practices of management accounting.
- critically assess the contemporary theories and evidence on the role and functioning of management accounting.
- explain and analyse the nature and significance of risk and uncertainty, and devise strategies for dealing with risk and uncertainty in decision-making.
- demonstrate in depth knowledge and understanding of the uses and limitations of a range of quantitative techniques in solving management accounting problem
The intended generic learning outcomes.
On successfully completing the module students will be able to:
- extract and analyse complex data from multiple sources.
- work independently and manage your time effectively.
- communicate effectively to a variety of audiences and/or using a variety of methods
- analyse and draw reasoned conclusions and make recommendations in relation to primarily unstructured problems
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