Advanced Management Accounting

The details
Essex Business School
Colchester Campus
Undergraduate: Level 6
Thursday 05 October 2023
Friday 15 December 2023
19 June 2023


Requisites for this module
BE111 and BE113



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 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)

Module description

Building on their existing knowledge, this module aims to further students' understanding of management accounting techniques alongside facilitating a critical understanding of the roles that management accounting (and accountants) play within organisations.

It examines a range of issues in relation to cost management, risk/uncertainties, capital budgeting, management control and performance measurement; as well as broader debates surrounding the role of accounting information in shaping (and sustaining) managerial structures and facilitating operational/strategic decision-making within organisations. This module also draws from scholarly research in understanding the way management accounting systems are designed and implemented in various organisational and social contexts.

Module aims

The aims of this module are:

  • To develop students’ critical understanding of techniques, concepts and ideas that underlie contemporary management accounting practices.

  • To develop students’ critical understanding of techniques, concepts and ideas that underlie contemporary management accounting practices.

  • To foster students’ capacity for individual and group learning.

  • To encourage and facilitate critical, analytical thinking concerning the interplays between accounting and management.

Module learning outcomes

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

  1. Technical, analytical and evaluation skills in the application of management accounting techniques for operational/strategic planning and decision-making, with due consideration for the implications of risk and uncertainty.

  2. Knowledge and critical understanding of management accounting control systems and the importance of behavioural issues in its design and implementation.

  3. Knowledge and critical understanding of the contexts within which contemporary management accounting practices emerge and operate.

Skills for Your Professional Life (Transferable Skills)

Analytical Domain Key Activities to Acquire the SkillsAcademic and Cognitive Skills A1 Synthesis and bringing together concepts and ideas x Lectures, Final ExamA2 Critical thinking x Lectures, Final Exam, CourseworkA3 Evaluation of evidence x Coursework, Final ExamA4 Creative problem solving A5 Recognise rival conceptual ideas Data Anlysis Skills D1 Analysing quantitative data x Lecture, Final Exam, SeminarsD2 Analysing qualitative data x Lecture, Seminar, Final Exam, Coursework D3 Anaysing financial data x Lecture, Seminar, Final Exam, CourseworkD4 Analysing Academic literature x CourseworkD5 Analysis of different business reports D6 Desk research / netnographic skills x CourseworkPersonal Effectiveness Domain Soft Skills S1 Team work x SeminarS2 Showing leadership S3 Showing adaptability to changing circumstances S4 Showing own initiative S5 Demonstrating motivation to succeed x Performance in all individual assessment instrumentsCommunication Skills C1 Writing a business report C2 Expressing research findings in report or slide deck x CourseworkC3 Expressing ideas for business purposes C4 Understanding how to present successfully and confidently C5 Argumentation / Essay writing skills x CourseworkProfessional Practice Domain Technology Skills T1 Core IT skills (word, excel, PowerPoint, outlook) x Final ExamT2 Working with data interactively (dashboards, databases) T3 Understanding specialist software for your subject including programming and project management tools T4 Understanding data visualisation and manipulation using industry benchmark software Research Skills R1 Identifying research and aims x CourseworkR2 Identifying suitable frameworks and models to aid research aims R3 Using different research methods appropriately R4 Reporting research findings x CourseworkR5 Identifying application of research R6 Understanding plagiarism and referencing x CourseworkAccounting Specific Skills ACC 1 Developing imaginative thinking within the accounting field x Lecture, Seminar, Final Exam, CourseworkACC2 Appreciate new ways of seeing accounting such as accounting for gender inequality or accounting for the environment x Lecture, Seminar, Final Exam, Coursework

Module information

No additional information available.

Learning and teaching methods

This module will be delivered via:

  • One lecture (plus workshop where appropriate) 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 students 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   Autumn Essay      
Exam  Main exam: In-Person, Closed Book, 120 minutes during Summer (Main Period) 
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 Muhammad Ashraf, email:
Dr Junaid Ashraf & Dr Anne Steinhoff



External examiner

Dr Pingli Li
University of Southampton
Associate Professor
Available via Moodle
Of 74 hours, 74 (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

* Please note: due to differing publication schedules, items marked with an asterisk (*) base their information upon the previous academic year.

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