BE113-5-SP-CO:
Management Accounting II
2021/22
Essex Business School
Colchester Campus
Spring
Undergraduate: Level 5
Current
Monday 17 January 2022
Friday 25 March 2022
15
15 October 2021
Requisites for this module
(none)
BE111
(none)
(none)
BE131
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),
MACCN440 Accounting and Finance,
MACCN441 Accounting and Finance (Including Placement Year),
MACCN442 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),
BA LX14 Financial Economics and Accounting (Including Foundation Year)
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.
1. 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.
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.
Skills for Your Professional Life (Transferable Skills)
This module is expected to facilitate ongoing development of personal transferable skills by encouraging students to:
1. Identify and distil key ideas covered in lectures, classes and recommended readings;
2. Participate actively in class by contributing to discussion and/or responding to issues raised by teaching staff or peers;
3. Differentiate between relevant and irrelevant information for the purpose of decisionmaking;
4. Work effectively in team, e.g., for preparation and presentation of group work;
5. Analyse data, apply judgement and solve problems;
6. Communicate effectively in writing, e.g., producing concise, well-written essays; and
7. Manage tasks effectively in order to meet specific deadlines.
This module will be delivered through:
• Ten (10) weekly lectures (including workshops)
• Five (5) fortnightly classes/seminars
• One revision lecture in summer
• Five additional fortnight classes (Q & A)
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 a published bibliography for this year.
Assessment items, weightings and deadlines
| Coursework / exam |
Description |
Deadline |
Coursework weighting |
| Coursework |
SPRING TERM ASSIGNMENT |
|
100% |
| Exam |
Main exam: 180 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
Reassessment
Module supervisor and teaching staff
Dr Jacob Agyemang, email: jagyem@essex.ac.uk.
Dr Jacob Agyemang and Dr Bedanand Upadhaya
ebsugcol@essex.ac.uk
Yes
Yes
No
Dr Pingli Li
University of Southampton
Associate Professor
Available via Moodle
Of 210 hours, 50 (23.8%) hours available to students:
160 hours not recorded due to service coverage or fault;
0 hours not recorded due to opt-out by lecturer(s).
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