BE113-5-SP-CO:
Management Accounting II

The details
2016/17
Essex Business School
Colchester Campus
Spring
Undergraduate: Level 5
Current
15
24 September 2002

 

Requisites for this module
(none)
(none)
BE111
(none)

 

BE131

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 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.

Learning Aims and 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 aims

No information available.

Module learning outcomes

No information available.

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

The module will be delivered via: a) ten (10) weekly lectures (plus workshops where appropriate); b) five (5) fortnightly classes; and c) one revision lecture in summer

Bibliography

(none)

Assessment items, weightings and deadlines

Coursework / exam Description Deadline Coursework weighting
Coursework   SPRING TERM ASSIGNMENT     83.4% 
Practical   BE113 Class Participation     16.6% 
Exam  Main exam: 120 minutes during Summer (Main 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
0% 0%
Module supervisor and teaching staff
Dr Murniati Mukhlisin & Jacob Agyemang
ebsugcol@essex.ac.uk

 

Availability
Yes
Yes
No

External examiner

Prof Istemi Demirag
The University of Keele
Professor of Accounting
Resources
Available via Moodle
Of 92 hours, 76 (82.6%) hours available to students:
16 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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