This module is not currently running in 2024 to 2025.
The module examines 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. 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: 65
Private study hours: 235
Total study hours: 300
Main assessment methods:
Exam, 3 hours (70%)
Group Presentation (10%)
In course Test - MCQ and Problem Solving (45 minutes) (10%)
In-Class Essay (45 minutes) (10%)
Reassessment method;
100% exam
Drury, C. (2018), Management and Cost Accounting, London: Cengage Learning.
Merchant, K. and Van der Stede, W. (2017), Management Control Systems: Performance Measurement, Evaluation and Incentives, Harlow: Prentice Hall.
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 appraise the contexts in which accounting operates
- critically review the conceptual underpinning of management accounting
- critically examine the developments in the technical language and practices of management accounting
- critically evaluate the contemporary theories and evidence concerning aspects of the role and functioning of management accounting
- discover the uses and limitations of a range of quantitative techniques in solving management accounting problems
The intended generic learning outcomes.
On successfully completing the module students will be able to:
- extract and analyse data from multiple sources
- work independently and manage their time effectively
- use communications and information technology in acquiring, analysing and communicating information
- communicate effectively both orally and in writing
- analyse and draw reasoned conclusions and make recommendations in relation to primarily unstructured problems
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