Module Directory

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.

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.

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

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.