Advanced Management Accounting

The details
Essex Business School
Kaplan Singapore
Full Year
Undergraduate: Level 6
Thursday 03 October 2024
Friday 27 June 2025
11 April 2024


Requisites for this module



Key module for

BSC N420JS Accounting and Finance,
BSC N420NS Accounting and Finance

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

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

  1. Technical, analytical and evaluation skills in the application of management accounting techniques for operational/strategic planning and decision-making, with due consideration for the implications of risk and uncertainty.

  2. Knowledge and critical understanding of management accounting control systems and the importance of behavioural issues in its design and implementation.

  3. Knowledge and critical understanding of the contexts within which contemporary management accounting practices emerge and operate.

Skills for Your Professional Life (Transferable Skills)

This module is expected to facilitate ongoing development of personal transferable skills by encouraging students to:

  1. Synthesise and bringing together concepts and ideas

  2. Critical thinking

  3. Creative problem solving

  4. Recognise rival conceptual ideas

  5. Analysing quantitative data

  6. Analysing qualitative data

  7. Anaysing financial data

  8. Analysing academic literature

  9. Showing adaptability to changing circumstances

  10. Showing own initiative

  11. Demonstrating motivation to succeed

  12. Expressing ideas for business purposes

  13. Identifying suitable frameworks and business models

  14. Developing imaginative thinking within the accounting field

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) 

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

Prof Joan Amanda Emery
University of Ulster
Professor of Accounting
Available via Moodle
No lecture recording information available for this module.


Further information
Essex Business School

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.