Management Accounting

The details
Essex Business School
Colchester Campus
Postgraduate: Level 7
Sunday 17 January 2021
Friday 26 March 2021
03 September 2019


Requisites for this module



Key module for

MRESN40212 Accounting,
MSC N40012 Accounting,
MSC N40112 Accounting and Management,
MPHDN40048 Accounting,
PHD N40048 Accounting

Module description

Management accounting is seen as a tool to provide information to internal parties in organisations for decision making planning and control and cost management. The unifying theme of this module is the role played by management accounting information in organisational control and decision making. The aim is to develop a critical understanding of the role of management accounting in organisations and society.
The module critically examines a range of contemporary issues in management accounting such as activity-based costing, strategic management accounting and other management accounting issues. The module critically evaluates contemporary approaches of management control to understand the current practices of management accounting locally and globally.

Module aims

1. to provide students with wider understanding of management accounting by locating management accounting in socio-political, socio-economic and socio-cultural context;
2. to support and encourage education and learning, and foster the capacity for individual study;
3. to encourage and facilitate critical, analytical thinking as a foundation for subsequent academic study, employment and personal development;
4. to provide the necessary support to enable the successful completion of the degree;
5. to develop active learning and self-assessment skills.

Module learning outcomes

On successful completion of the module, students will be able to:
• understand the history and development of management accounting;
• demonstrate an understanding of contemporary developments in management accounting;
• understand the contribution of traditional and contemporary costing methodologies to internal reporting, decision-making and organisational control;
• understand the strengths and limitations of contemporary approaches to cost measurement, performance measurement and management controls;
• understand applications of management accounting;
• understand contemporary perspectives on management accounting and control.

Module information

Skills for Your Professional Life (Transferable Skills)

The module aims to develop a variety of personal transferable skills by encouraging students to:
* identify and distil key features covered by lectures, seminars and recommended readings;
* participate actively in seminars either by leading discussions or responding to issues raised by teaching staff or peers;
* discriminate between relevant and irrelevant information for the purposes of decision making;
* work effectively as a team member in the development of group preparation and presentation of seminar work;
* analyse data, apply judgement and solve problems;
* communicate effectively in writing by providing clear and concise word-processed essays.
* work under pressure and meet deadlines.

Learning and teaching methods

The module consists of 20 contact hours: 1 hour lecture and 1 hour seminar per week plus 1 hour revision lecture in the summer term. The lecture will indicate the main areas and themes that you will consider during the module. All students are required to attend all lectures and seminars. You are expected to complete all readings given for each topic. You are expected to participate actively in seminars either by leading discussions on the case studies provided during the seminars or responding to issues raised by teaching staff or peers.


This module does not appear to have any essential texts. To see non-essential items, please refer to the module's reading list.

Assessment items, weightings and deadlines

Coursework / exam Description Deadline Weighting
Coursework   2,500 words essay    90% 
Practical   Contribution mark    10% 

Overall assessment

Coursework Exam
100% 0%


Coursework Exam
100% 0%
Module supervisor and teaching staff
Dr Daniela Pianezzi, email:
Daniela Pianezzi , Bedanand Upadhaya



External examiner

Dr Chandana Gnanapriya Alawattage
University of Aberdeen Business School
Available via Moodle
Of 22 hours, 22 (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

* Please note: due to differing publication schedules, items marked with an asterisk (*) base their information upon the previous academic year.

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