Advanced Management Accounting - MAN00003M

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Module summary

This module discusses the nature of management accounting and how it has evolved in, and is influenced by, organisations according to, and is influenced by, historical and environmental factors. Theories and models about organisations will be introduced/revised to help consider how organisations differ and the challenges they face

Module will run

Occurrence	Teaching period
A	Autumn Term 2022-23

Module aims

This module discusses the nature of management accounting and how it has evolved in, and is influenced by, organisations according to, and is influenced by, historical and environmental factors. Theories and models about organisations will be introduced/revised to help consider how organisations differ and the challenges they face.
Students will consider how management accounting assists in planning, decision making, performance management and control. Management accounting techniques are assessed as to how and why they are used in different organisations and how effective they may be, using a range of academic research, practitioner journals & examples and international comparisons.
The role of the management accountant in contributing to effective organisation performance management and control is reviewed from a range of perspectives.

Module learning outcomes

What a student should know, understand, or be able to do at the end of the module;
Appreciate and consider how organisations differ historically and internationally according to their environmental contexts (e.g. cultural, economic, industrial, legal etc)
Understand a range of theoretical and practitioner perspectives on management accounting and performance management.
Evaluate the relationship between internal management accounting and the external environment.
Understand how management accounting techniques can affect decision making and employee behaviours.
Discuss the impacts and benefits of, and issues with, different management accounting techniques as part of performance management.

Module content

Part I: Introduction to /Revision of Management Accounting and Organisations

Part II: Management Accounting Controls in Performance Management

Traditional Management Accounting (TMA):

Divisional Management Accounting (DMA)

Strategic Management Accounting (SMA)

Part III: Internal Management Control

Consideration and discussion regarding international practices and perspectives on all topics in this module will

be actively encouraged

Indicative assessment

Task	% of module mark
Closed/in-person Exam (Centrally scheduled)	100.0

Special assessment rules

None

Indicative reassessment

Task	% of module mark
Closed/in-person Exam (Centrally scheduled)	100.0

Module feedback

The timescale for the return of feedback will accord with School policy.

Indicative reading

Seal, Garrison, Noreen: Management Accounting, 3rd Edition, McGraw Hill
A selection of academic literature and and professional body journal articles will be made available to students via the VLE.
Electronic chapters of a selection of texts will be recommended from the library.
A range of articles from academic and recent professional body literature will be made available to students via the VLE. Students are also encouraged to research and reference their own learning materials.
A detailed reading list giving a comprehensive coverage of the content of the module will be distributed at the first session.
Students are also encouraged to research and reference their own learning materials.