Management Accounting II

The details
Essex Business School
Colchester Campus
Undergraduate: Level 5
Monday 15 January 2024
Friday 22 March 2024
15 December 2023


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),
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 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)

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.

Module aims

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.

Module learning outcomes

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

  1. Gain an understanding 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.

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 distill 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.

  7. Manage tasks effectively in order to meet specific deadlines.

Module information

This will include a critical reflection element through which the value of management accounting information systems in decision making process can be better understood. 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/seminar per fortnight. 
  • One revision lecture in the summer
  • One Q&A class per fortnight.

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   15/03/2024  100% 
Exam  Main exam: In-Person, Closed Book, 120 minutes during Summer (Main Period) 
Exam  Reassessment Main exam: In-Person, Closed Book, 120 minutes during January 
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
30% 70%


Coursework Exam
30% 70%
Module supervisor and teaching staff
Dr Rafia Afrin, email:
Dr Rafia Afrin, Dr Zeeshan Mahmood, Dr Babajide Oyewo



External examiner

Dr Pingli Li
University of Southampton
Associate Professor
Dr Alvise Favotto
University of Glasgow
Senior Lecturer in Accounting
Available via Moodle
Of 54 hours, 54 (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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