Management Accounting II

The details
Essex Business School
Kaplan Singapore
Full Year
Undergraduate: Level 5
Thursday 03 October 2024
Friday 27 June 2025
11 July 2023


Requisites for this module



Key module for

BSC N420JS Accounting and Finance,
BSC N420NS Accounting and Finance

Module description

This module seeks to further develop students' critical understanding of the role of management accounting in organisational decision making and control. Particular emphasis will be given on the uses of management accounting information in facilitating planning, control and decision making by managers.This will include a critical reflection element through which the value of management accounting information systems in decision making process can be better understood.

Module aims

The aims of this module are:

  • 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.

  • To enhance students’ conceptual understanding of management accounting in terms of its role in organisational planning and control, as well as its behavioural implications.

  • To support the development of analytical and critical thinking that students may find useful for subsequent academic study, employment and personal development.

Module learning outcomes

By the end of this module, students will be expected to be able to:

  1. Gain an understaing of the importance of cost information and costing systems for effective management of organisations within a competitive business environment.

  2. Gain an understanding of traditional and contemporary approaches to costing, planning, control and performance measurement in organisations.

  3. Gain a critical understanding of a variety of issues concerning the use of management accounting information for planning, control and performance measurement.

Module information

This module will be set against a broader understanding of management accounting as a means of communication in organisation and a managerial tool that inevitably comes with a wide range of behavioural implications.

Learning and teaching methods

This module will be delivered via:

  • One lecture (including workshop) per week.
  • One class per fortnight.
  • One revision lecture in the summer.

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.


This module does not appear to have a published bibliography for this year.

Assessment items, weightings and deadlines

Coursework / exam Description Deadline Coursework weighting
Exam  Reassessment Main exam: Remote, Open Book, 120 minutes during September (Reassessment Period) 

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

Coursework Exam
30% 70%


Coursework Exam
30% 70%
Module supervisor and teaching staff
Dr Rafia Afrin, email:
Rafia Afrin & Zeeshan Mahmood



External examiner

No external examiner information available for this module.
Available via Moodle
No lecture recording information available for this module.


Further information
Essex Business School

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