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Management Accounting & Control Systems - MAN00012H

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  • Department: The York Management School
  • Module co-ordinator: Mr. Ian Money
  • Credit value: 20 credits
  • Credit level: H
  • Academic year of delivery: 2022-23

Related modules

Pre-requisite modules

Co-requisite modules

  • None

Prohibited combinations

  • None

Module will run

Occurrence Teaching period
A Spring Term 2022-23 to Summer Term 2022-23

Module aims

This module discusses the nature, evolution and development of management accounting control systems as part of organisation performance management and control. It considers theories relevant to the design and implementation of effective control systems, and assesses possible implications of and issues with creating and using management accounting control systems relevant to an organisations underlying structure, strategy and environment.

Management accounting techniques introduced in the pre-requisite modules are critically assessed against prior learning of the organisation context (structure, strategy, behaviour and compliance) using a variety of perspectives and examples. The role of the management accountant in contributing to effective performance management and control is reviewed according to a range of perspectives.

Module learning outcomes

  • Appreciate and consider organisations according to their historical, international and environmental contexts (e.g. cultural, economic, industrial, legal etc).
  • Understand a range of theoretical and practitioner perspectives on management accounting control.
  • Analyse and compare the key concepts and functions of possible management accounting control systems within different types of organisations.
  • Evaluate and discuss the impacts and effectiveness of management accounting control systems in performance management in different organisations.
  • Understand how management accounting techniques can affect decision making and employee behaviours.

Assessment

Task Length % of module mark
Closed/in-person Exam (Centrally scheduled)
Closed exam		 3 hours 100

Special assessment rules

None

Reassessment

Task Length % of module mark
Closed/in-person Exam (Centrally scheduled)
Closed exam		 3 hours 100

Module feedback

Module assessment reports to students are written by the module leader for all assessments (open and closed) and placed on the VLE after the Board of Examiners has received the module marks.

The timescale for the return of feedback will accord with TYMS policy

Detailed feedback on previous years exam questions and common student Q&A will also be available.

Mock exam scripts submitted within specified deadlines will be marked and returned with feedback.

Indicative reading

  • Colin, D. (2008). Management & Cost Accounting, 7e, Cengage, ISBN:9781844805662
  • Bhimani, A. (Ed): (2006). Contemporary issues in management accounting, Oxford: Oxford University Press *This text is available as an e-book.*
  • 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 expected to research and reference their own learning materials.


The information on this page is indicative of the module that is currently on offer. The University is constantly exploring ways to enhance and improve its degree programmes and therefore reserves the right to make variations to the content and method of delivery of modules, and to discontinue modules, if such action is reasonably considered to be necessary by the University. Where appropriate, the University will notify and consult with affected students in advance about any changes that are required in line with the University's policy on the Approval of Modifications to Existing Taught Programmes of Study.