BE131-6-AP-KS:
Advanced Management Accounting
2023/24
Essex Business School
Kaplan Singapore
Autumn & Spring
Undergraduate: Level 6
Current
Thursday 05 October 2023
Friday 22 March 2024
15
19 June 2023
Requisites for this module
(none)
(none)
(none)
(none)
BE133
This module aims to enhance further students' knowledge of management accounting techniques alongside facilitating a critical understanding of the roles that management accounting (and accountants) play within organisations.
The aims of this module are:
- To develop students’ critical understanding of techniques, concepts and ideas that underlie contemporary management accounting practices.
- To foster students’ capacity for individual and group learning.
- To encourage and facilitate critical, analytical thinking concerning the interplay between accounting and management.
Skills for your professional life (Transferable Skills)
This module facilitates the development of a range of transferable skills including (but not limited to) the following:
- Written Communication - Written tasks (i.e., coursework, examination, seminars) emphasizing coherence and clarity of ideas.
- Oral Communication - Classroom interaction and group discussion.
- Research Skills - Researching for, understanding, and synthesizing materials from academic/practitioner literature.
- Critical Thinking - Problem-solving tasks (i.e., lectures/seminars, examination) requiring consideration of various contextual information and issues.
- Technical Fluency - Problem-solving tasks (i.e., lectures/seminars, examination) requiring competent use of relevant accounting techniques.
- Commercial Awareness - Review/discussion of real-life cases and application of management accounting tools and techniques.
This module examines a range of issues in relation to cost management, risk/uncertainties, capital budgeting, management control and performance measurement; as well as broader debates surrounding the role of accounting information in shaping (and sustaining) managerial structures and facilitating operational/strategic decision-making within organisations. This module also draws from scholarly research in understanding the way management accounting systems are designed and implemented in various organisational and social contexts.
This module will be delivered via:
- One lecture (including workshops where appropriate) per week.
- One class per fortnight.
- One revision lecture in the summer.
Attendance at lectures/workshops and classes is compulsory. Advanced preparation (i.e., by undertaking relevant readings and/or attempting assigned problems/exercises) is essential as this will enable students to learn/participate effectively in each session and gain the most from it.
-
-
Fang, B.
et al. (2023) ‘Blockchain technology adoption and accounting information quality’,
Accounting & Finance [Preprint]. Available at:
https://doi.org/10.1111/acfi.13088.
-
Van der Kolk, B. (2022) ‘Performance measurement in the public sector: Mapping 20 years of survey research’,
Financial Accountability & Management, 38(4), pp. 703–729. Available at:
https://doi.org/10.1111/faam.12345.
-
Luft, J. and Shields, M.D. (2006) ‘Mapping Management Accounting: Graphics and Guidelines for Theory-Consistent Empirical Research’, in
Handbook of Management Accounting Research. Elsevier, pp. 27–95. Available at:
https://doi.org/10.1016/S1751-3243(06)01002-9.
-
J. Burns and G. Baldvinsdottir (2007) ‘The changing role of management accountants’, in
Issues in management accounting. 3rd ed. Harlow: Prentice Hall, pp. 117–132. Available at:
https://ebookcentral.proquest.com/lib/universityofessex-ebooks/detail.action?pq-origsite=primo&docID=5186236.
-
Johnson, T. and Kaplan, R. (1987) ‘The Rise and Fall of Management Accounting’, Management Accounting, 68(7), pp. 22–30.
-
Ezzamel Mahmoud, Keith Hoskin and Richard Macve (1990) ‘Managing It All By numbers: A Review of Johnson & Kaplan’s “Relevance Lost”’,
Accounting & Business Research, 20(78), pp. 153–166. Available at:
https://doi.org/10.1080/00014788.1990.9728873.
-
Trevor Hopper and Peter Armstrong (1991) ‘Cost accounting, controlling labour and the rise of conglomerates’,
Accounting, Organizations and Society, 16(5-6), pp. 405–438. Available at:
https://doi.org/10.1016/0361-3682(91)90037-F.
-
Fadi Alkaraana and Deryl Northcott (2006) ‘Strategic capital investment decision-making: A role for emergent analysis tools?: A study of practice in large UK manufacturing companies’,
British Accounting Review, 38(2), pp. 149–173. Available at:
https://www.sciencedirect.com/science/article/pii/S0890838905000685.
-
Frank H.M. Verbeeten (2006) ‘Do organizations adopt sophisticated capital budgeting practices to deal with uncertainty in the investment decision?: A research note’,
Management Accounting Research, 17(1), pp. 106–120. Available at:
https://www.sciencedirect.com/science/article/pii/S1044500505000454.
-
A. Hansen and J. Mouritsen (2007) ‘Management accounting and changing operations management’, in
Issues in management accounting. 3rd ed. Harlow: Prentice Hall, pp. 3–25. Available at:
https://ebookcentral.proquest.com/lib/universityofessex-ebooks/detail.action?docID=6398852.
-
Teemu Malmi and David A. Brown (2008) ‘Management control systems as a package - Opportunities, challenges and research directions’,
Management Accounting Research, 19(4), pp. 287–300. Available at:
https://www.sciencedirect.com/science/article/pii/S1044500508000401.
-
Kenneth A. Merchant and Wim A. Van der Stede (2017)
Management control systems: performance measurement, evaluation and incentives. Fourth edition. Harlow, England: Pearson. Available at:
https://ebookcentral.proquest.com/lib/universityofessex-ebooks/detail.action?docID=5186041.
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 |
Reassessment Main exam: Remote, Open Book, 120 minutes during September (Reassessment Period)
|
Additional coursework information
A selection of past exam questions will be published on Moodle. Please note that the exam questions are only informative and provide no indication of the topics to be examined. All contents covered in the Module (lectures, workshops and classes) are potentially examinable.
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 Muhammad Ashraf, email: m.j.ashraf@essex.ac.uk.
Dr Muhammad Ashraf
ebsugcol@essex.ac.uk
mmukhl@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.
Disclaimer: The University makes every effort to ensure that this information on its Module Directory is accurate and up-to-date. Exceptionally it can
be necessary to make changes, for example to programmes, modules, facilities or fees. Examples of such reasons might include a change of law or regulatory requirements,
industrial action, lack of demand, departure of key personnel, change in government policy, or withdrawal/reduction of funding. Changes to modules may for example consist
of variations to the content and method of delivery or assessment of modules and other services, to discontinue modules and other services and to merge or combine modules.
The University will endeavour to keep such changes to a minimum, and will also keep students informed appropriately by updating our programme specifications and module directory.
The full Procedures, Rules and Regulations of the University governing how it operates are set out in the Charter, Statutes and Ordinances and in the University Regulations, Policy and Procedures.