Management Accounting

The details
Essex Business School
Colchester Campus
Postgraduate: Level 7
Thursday 05 October 2023
Friday 15 December 2023
02 October 2023


Requisites for this module



Key module for

MRESN40212 Accounting,
MRESN40224 Accounting,
MSC N40012 Professional Accounting,
MSC N40024 Professional Accounting,
MPHDN40048 Accounting,
PHD N40048 Accounting

Module description

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 theories to understand the current practices of management accounting locally and globally.

Module aims

The aims of this module are:

  • To provide students with wider understanding of management accounting by locating management accounting in socio-political, socio-economic and socio-cultural context.

  • To support and encourage education and learning, and foster the capacity for individual study.

  • To encourage and facilitate critical, analytical thinking as a foundation for subsequent academic study, employment and personal development.

  • To provide the necessary support to enable the successful completion of the degree.

  • To develop active learning and self-assessment skills.

Module learning outcomes

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

  1. Understand the history and development of management accounting.

  2. Demonstrate an understanding of contemporary developments in management accounting.

  3. Understand the contribution of traditional and contemporary costing methodologies to internal reporting, decision-making and organisational control.

  4. Understand the strengths and limitations of contemporary approaches to cost measurement, performance measurement and management controls.

  5. Understand applications of management accounting.

  6. Understand contemporary theoretical perspectives on management accounting and control.

Skills for Your Professional Life (Transferable Skills)

This module aims to develop a variety of personal transferable skills by encouraging students to:

  1. Identify and distill key features covered by lectures, seminars and recommended readings.

  2. Participate actively in seminars either by leading discussions or responding to issues raised by teaching staff or peers.

  3. Discriminate between relevant and irrelevant information for the purposes of decision making.

  4. Work effectively as a team member in the development of group preparation and presentation of seminar work.

  5. Analyse data, apply judgement and solve problems.

  6. Communicate effectively in writing by providing clear and concise word-processed essays.

  7. Work under pressure and meet deadlines.

Module information

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.

Learning and teaching methods

This module will be delivered via:

  • One 1-hour lecture per week.
  • One 1-hour seminar per week.
  • One 1-hour revision lecture in the summer term.

The lectures 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.

See further details on a separate file posted on Moodle (Seminars activities and reading list).


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 Coursework weighting
Coursework   2,500 word essay    100% 
Exam  Main exam: In-Person, Closed Book, 120 minutes during Early Exams 
Exam  Reassessment Main exam: In-Person, Closed 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
50% 50%


Coursework Exam
50% 50%
Module supervisor and teaching staff
Dr Bedanand Upadhaya, email:
Dr Bedanand Upadhaya & Dr Ricardo Malagueno De Santana
Email: Email:



External examiner

No external examiner information available for this module.
Available via Moodle
Of 20 hours, 20 (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.


Further information
Essex Business School

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