Strategic Management Accounting

The details
Essex Business School
Southend Campus
Undergraduate: Level 6
Sunday 17 January 2021
Friday 26 March 2021
24 January 2020


Requisites for this module



Key module for


Module description

This module aims to provide students with practical and critical understanding of contemporary accounting techniques to support managers in the decision-making process. It draws on fundamental aspects and concepts from cost and management accounting, and how these are deployed in organisations.

The module builds on BE101 and focuses on cases where managers rely on management accounting information to plan, monitor and make informed decisions. This module relies on case studies to enable students develop a real-life awareness of the role of management accounting in operational and strategic decision making.

Module aims

The aims of the module are:

1. To provide an understanding of management accounting within the context of business environment.
2. To provide an understanding of contemporary management accounting techniques to support managers in the decision-making process.
3. To provide an appreciation of management accounting techniques and its role in the wider context of organisational planning and control systems and in a competitive environment.
4. To provide a critical understanding of value metrics, performance, and selected management accounting practices in a strategic context.

Module learning outcomes

On successful completion of the unit students will be able to:

1. Demonstrate an understanding of how managers can use management accounting information to support the short and long-term decision making.
2. Apply selected management accounting techniques in the context of manufacturing and services organisations.
3. Critically evaluate the relevance of management accounting practices in particular settings and contexts.
4. Demonstrate an understanding of performance, value metrics and selected management accounting practices in a strategic context.

Module information

No additional information available.

Learning and teaching methods

The module is taught by a mixture of self-study preparation, highlight lectures, individual work and computational exercises during lectures and seminars as well as encouraging self-learning via case studies. Teaching hours in the SPRING Term: 10 weeks X 2hours = 20 hours One revision hour in summer term.


  • Lukka, Kari; Groot, Tom. (2000) Cases in management accounting : current practices in European companies, Harlow: Financial Times Prentice Hall.

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 Weighting
Coursework   Individual Case Study    100% 

Overall assessment

Coursework Exam
100% 0%


Coursework Exam
100% 0%
Module supervisor and teaching staff
Dr Dila Agrizzi, email:
Dr. Dila Agrizzi



External examiner

Dr Omar Al-Tabbaa
University of Kent
Senior Lecturer in Strategy & International Business
Available via Moodle
Of 19 hours, 19 (100%) hours available to students:
0 hours not recorded due to service coverage or fault;
0 hours not recorded due to opt-out by lecturer(s).


Further information
Essex Business School

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