BE113-5-FY-KS:
Management Accounting II

The details
2023/24
Essex Business School
Kaplan Singapore
Full Year
Undergraduate: Level 5
Current
Thursday 05 October 2023
Friday 28 June 2024
15
24 January 2024

 

Requisites for this module
(none)
(none)
(none)
(none)

 

BE131

Key module for

BSC N420JS Accounting and Finance,
BSC N420NS Accounting and Finance

Module description

This module seeks to further develop students' critical understanding of the role of management accounting in organisational decision making and control. Particular emphasis will be given on the uses of management accounting information in facilitating planning, control and decision making by managers.This will include a critical reflection element through which the value of management accounting information systems in decision making process can be better understood.

Module aims

The aims of this module are:



  • To equip students with further technical proficiency in key management accounting tools and techniques, i.e., extending from the foundational knowledge that they would have gained through the completion of BE111 Management Accounting I.

  • To enhance students’ conceptual understanding of management accounting in terms of its role in organisational planning and control, as well as its behavioural implications.

  • To support the development of analytical and critical thinking that students may find useful for subsequent academic study, employment and personal development.

Module learning outcomes

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



  1. Gain an understaing of the importance of cost information and costing systems for effective management of organisations within a competitive business environment.

  2. Gain an understanding of traditional and contemporary approaches to costing, planning, control and performance measurement in organisations.

  3. Gain a critical understanding of a variety of issues concerning the use of management accounting information for planning, control and performance measurement.

Module information

This module will be set against a broader understanding of management accounting as a means of communication in organisation and a managerial tool that inevitably comes with a wide range of behavioural implications.

Learning and teaching methods

This module will be delivered via:

  • One lecture (including workshop) per week.
  • One class per fortnight.
  • One revision lecture in the summer.


Attendance at lectures/workshops and classes are compulsory. Advanced preparation (i.e., by undertaking relevant readings and/or attempting assigned problems/exercises) is essential as this will enable you to learn/participate effectively in each session and gain the most from it.

Bibliography

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 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%

Reassessment

Coursework Exam
30% 70%
Module supervisor and teaching staff
Dr Rafia Afrin, email: r.afrin@essex.ac.uk.
ebsugcol@essex.ac.uk

 

Availability
No
No
No

External examiner

No external examiner information available for this module.
Resources
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.