This module is not currently running in 2021 to 2022.
The module provides a comprehensive understanding and critical evaluation of management accounting techniques when employed for management control and performance measurement and management purposes.
Total contact hours: 36
Private study hours: 114
Total study hours: 150
Main assessment methods:
In-Course Test 1 (20%)
In-Course Test 2 (20%)
Group Presentation (20%)
Individual Essay (2000 words) (40%).
Reassessment method:
100% coursework.
Drury, C. (2015) Management and Cost Accounting, 9th Edn. London: Cengage Learning,
Merchant, K.A and Van der Stede, W.A. (2016) Management Control Systems: Performance Measurement, Evaluation and Incentives, 3rd Edn. Harlow: Prentice Hall,
See the library reading list for this module (Canterbury)
The intended specific learning outcomes.
On successfully completing the module students will be able to:
- Demonstrate comprehensive knowledge and systematic understanding of the purpose, conceptual basis, functioning and limitations of management accounting techniques when employed for management control purposes
- Demonstrate comprehensive knowledge and systematic understanding of the technical processes involved in the preparation and use of management accounting information in international and multinational settings and of possible alternative approaches plus a critical awareness of the limitations of management accounting techniques
- Deal with complex management accounting issues and make sound suggestions at a professional level.
- Critically evaluate current research in management accounting and its deficiencies in providing information for managerial decision making.
- Demonstrate coordination and analytical skills in identifying suitable management accounting techniques in providing managerial information for decision making and ability to communicate such information to specialist and non-specialist audiences.
The intended generic learning outcomes.
On successfully completing the module students will be able to:
- Critically evaluate complex material
- Solve problems in the absence of complete data and make sound suggestion for decision making
- Plan, work and study independently and in a group
- Conduct research and relate to practical issues
- Identify, research, organise and manipulate relevant knowledge
- Communicate orally and in writing
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