Advanced Management Accounting

The details
Essex Business School
Kaplan Singapore
Autumn & Spring
Undergraduate: Level 6
Thursday 03 October 2024
Friday 21 March 2025
19 June 2023


Requisites for this module



Key module for


Module description

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.

Module aims

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.

Module learning outcomes

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: 

  1. Written Communication - Written tasks (i.e., coursework, examination, seminars) emphasizing coherence and clarity of ideas.

  2. Oral Communication - Classroom interaction and group discussion.

  3. Research Skills - Researching for, understanding, and synthesizing materials from academic/practitioner literature.

  4. Critical Thinking - Problem-solving tasks (i.e., lectures/seminars, examination) requiring consideration of various contextual information and issues.

  5. Technical Fluency - Problem-solving tasks (i.e., lectures/seminars, examination) requiring competent use of relevant accounting techniques.

  6. Commercial Awareness - Review/discussion of real-life cases and application of management accounting tools and techniques.

Module information

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.

Learning and teaching methods

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. 


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) 

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

Coursework Exam
30% 70%


Coursework Exam
30% 70%
Module supervisor and teaching staff
Dr Muhammad Ashraf, email:
Dr Muhammad Ashraf



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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