Management Accounting II

The details
Essex Business School
Colchester Campus
Undergraduate: Level 5
Monday 13 January 2020
Friday 20 March 2020
01 October 2019


Requisites for this module



Key module for

BSC N400 Accounting,
BSC N401 Accounting (Including Foundation Year),
BSC N402 Accounting (Including Year Abroad),
BSC N404 Accounting (Including Placement Year),
BSC N420 Accounting and Finance,
BSC N422 Accounting and Finance (Including Placement Year),
BSC NN43 Accounting and Finance (Including Foundation Year),
BSC NNK3 Accounting and Finance (Including Year Abroad),
BSC NN24 Accounting and Management,
BSC NN27 Accounting and Management (Including Placement Year),
BSC NN42 Accounting and Management (Including Foundation Year),
BSC NNK2 Accounting and Management (Including Year Abroad),
BSC N4L1 Accounting with Economics (Including Foundation Year),
BSC NKL1 Accounting with Economics (Including Year Abroad),
BSC NL41 Accounting with Economics,
BSC NL44 Accounting with Economics (Including Placement Year),
BA L147 Financial Economics and Accounting (Including Placement Year),
BA L148 Financial Economics and Accounting,
BA L149 Financial Economics and Accounting (Including Year Abroad)

Module description

This module seeks to further develop students' critical understanding of the role of management accounting (MA) in organisational decision making and control. Particular emphasis will be given on the uses of MA information in facilitating planning, control and decision making by managers. This will include a critical reflection element through which the value of MA information systems in decision making process can be better understood. This module will be set against a broader understanding of MA as a means of communication in organisation and a managerial tool that inevitably comes with a wide range of behavioural implications.

Module aims

The module aims:

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.
2. To enhance students’ conceptual understanding of management accounting in terms of its role in organisational planning and control, as well as its behavioural implications.
3. 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 have developed their:
1. Understanding of the importance of cost information and costing systems for effective management of organisations within a competitive business environment;
2. Understanding of traditional and contemporary approaches to costing, planning, control and performance measurement in organisations; and
3. Critical understanding of a variety of issues concerning the use of management accounting information for planning, control and performance measurement.

Module information

Compulsory for:
BA Accounting
BA Accounting with Economics
BA Accounting and Finance
BA Accounting and Management
BSc Business Management
BSc Business Management with English

Learning and teaching methods

This module will be delivered through: * Ten (10) weekly lectures (including workshops) * Five (5) fortnightly classes * One revision lecture in summer NB: 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.


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 BE113 Class Participation 16.6%
Coursework SPRING TERM ASSIGNMENT 19/03/2020 83.4%
Exam 120 minutes during Summer (Main Period) (Main)

Overall assessment

Coursework Exam
30% 70%


Coursework Exam
30% 70%
Module supervisor and teaching staff
Jacob Agyemang, Bedanand Upadhaya



External examiner

Prof Joan Amanda Emery
University of Ulster
Professor of Accounting
Available via Moodle
Of 82 hours, 82 (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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