Strategic Management Accounting
Essex Business School
Undergraduate: Level 6
Sunday 15 January 2023
Friday 24 March 2023
04 August 2021
Requisites for this module
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.
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.
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.
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
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
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.
Module supervisor and teaching staff
Dr Dila Agrizzi, email: firstname.lastname@example.org.
Dr. Dila Agrizzi
Available via Moodle
Of 4 hours, 4 (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), module, or event type.
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