BE113-5-AP-KS:
Management Accounting II
2020/21
Essex Business School
Kaplan Singapore
Autumn & Spring
Undergraduate: Level 5
Current
Thursday 08 October 2020
Friday 26 March 2021
15
08 November 2019
Requisites for this module
(none)
(none)
(none)
(none)
BE131
This module seeks to further develop students' critical understanding of the role of management accounting (MA) in organisational decision making and control. Particular emphasis will be given on the uses of MA information in facilitating planning, control and decision making by managers. This will include a critical reflection element through which the value of MA information systems in decision making process can be better understood. This module will be set against a broader understanding of MA as a means of communication in organisation and a managerial tool that inevitably comes with a wide range of behavioural implications.
The module aims:
To equip students with further technical proficiency in key management accounting tools and techniques, i.e., extending from the foundational knowledge that they would have gained through the completion of BE111 Management Accounting I.
2. To enhance students’ conceptual understanding of management accounting in terms of its role in organisational planning and control, as well as its behavioural implications.
3. To support the development of analytical and critical thinking that students may find useful for subsequent academic study, employment and personal development.
By the end of this module, students will have developed their:
1. Understanding of the importance of cost information and costing systems for effective management of organisations within a competitive business environment;
2. Understanding of traditional and contemporary approaches to costing, planning, control and performance measurement in organisations; and
3. Critical understanding of a variety of issues concerning the use of management accounting information for planning, control and performance measurement.
Compulsory for:
BA Accounting
BA Accounting with Economics
BA Accounting and Finance
BA Accounting and Management
BSc Business Management
BSc Business Management with English
This module will be delivered through:
* Ten (10) weekly lectures (including workshops)
* Five (5) fortnightly classes
* One revision lecture in summer
NB: Attendance at lectures/workshops and classes are compulsory. Advanced preparation (i.e., by undertaking relevant readings and/or attempting assigned problems/exercises) is essential as this will enable you to learn/participate effectively in each session and gain the most from it.
- Seal, W. B.; Rohde, Carsten; Garrison, Ray H.; Noreen, Eric W. (2019) Management accounting, London: McGraw-Hill Education.
The above list is indicative of the essential reading for the course. The library makes provision for all reading list items, with digital provision where possible, and these resources are shared between students. Further reading can be obtained from this module's reading list.
Assessment items, weightings and deadlines
| Coursework / exam |
Description |
Deadline |
Coursework weighting |
Exam format definitions
- Remote, open book: Your exam will take place remotely via an online learning platform. You may refer to any physical or electronic materials during the exam.
- In-person, open book: Your exam will take place on campus under invigilation. You may refer to any physical materials such as paper study notes or a textbook during the exam. Electronic devices may not be used in the exam.
- In-person, open book (restricted): The exam will take place on campus under invigilation. You may refer only to specific physical materials such as a named textbook during the exam. Permitted materials will be specified by your department. Electronic devices may not be used in the exam.
- In-person, closed book: The exam will take place on campus under invigilation. You may not refer to any physical materials or electronic devices during the exam. There may be times when a paper dictionary,
for example, may be permitted in an otherwise closed book exam. Any exceptions will be specified by your department.
Your department will provide further guidance before your exams.
Overall assessment
Reassessment
Module supervisor and teaching staff
Dr Jacob Agyemang, email: jagyem@essex.ac.uk.
Jacob Agyemang, Bedanand Upadhaya
ebsugcol@essex.ac.uk
No
No
No
No external examiner information available for this module.
Available via Moodle
No lecture recording information available for this module.
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