Management Accounting 2

Learning Outcomes

Subject Specific Intellectual and Research Skills

Having successfully completed this module you will be able to:

• describe, critically evaluate and apply a range of management accounting practices;
• apply accounting principles and theories to current issues in management accounting.

Transferable and Generic Skills

Having successfully completed this module you will be able to:

• Critically evaluate qualitative and quantitative information.
• Communicate complex ideas and arguments fluently and effectively in a range of different formats to a variety of different audiences;

Knowledge and Understanding

Having successfully completed this module, you will be able to demonstrate knowledge and understanding of:

• Management accounting research and practice.
• Contemporary techniques to business problems;
• contemporary developments in management accounting;

The module covers:

• Management Accounting change;
• Strategic cost management;
• Process cost management and improvement
• Management control and Performance measurement systems
• Performance measurement and management in divisionalised organizations, including performance measures and transfer pricing;
• Accounting for strategic management – the balanced scorecard.

The module comprises a series of block taught sessions which combine with student led presentations. The presentations are based on case studies and/or academic papers and are organised in groups.

Formative

This is how we’ll give you feedback as you are learning. It is not a formal test or exam.

Problem solving

• Assessment Type: Formative
• Feedback: Formative feedback will be provided during the lectures and classes on the students’ performance in problem solving exercises and multiple choice questions.
• Final Assessment: No
• Group Work: No

Summative

This is how we’ll formally assess what you have learned in this module.

Referral

This is how we’ll assess you if you don’t meet the criteria to pass this module.

Repeat

An internal repeat is where you take all of your modules again, including any you passed. An external repeat is where you only re-take the modules you failed.