BE133-6-SP-CO:
Issues in Management Accounting
2018/19
Essex Business School
Colchester Campus
Spring
Undergraduate: Level 6
Current
Monday 14 January 2019
Friday 22 March 2019
15
19 March 2019
Requisites for this module
(none)
BE131
(none)
(none)
(none)
BSC N400 Accounting,
BSC N401 Accounting (Including Foundation Year),
BSC N402 Accounting (Including Year Abroad),
BSC N404 Accounting (Including Placement Year),
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)
This module builds upon previous study of the subject and begins by locating management accounting within the economic, political, social and cultural contexts. The module goes on to evaluate contemporary management accounting research and developments in the context of practical 'real-life' business case studies. The module discusses and applies conventional and contemporary management accounting principles and techniques to practical problems and scenarios. In the light of recent dramatic changes to the business environment such as deregulation, globalisation, reduced product life cycles, continuous improvement objectives and increasing customer sophistication, the module then moves on to look at management accounting from a strategic perspective. Key issues such as strategic cost management, performance measurement and management controls will be examined in detail. The module also critically evaluates the diffusion of management accounting systems in the privatised sector and critically appraises the influence of new organizational forms and new technologies on the role of management accounting nationally and internationally.
This module aims:
1. to provide students with broader understanding of management accounting by locating it within the socio-political, socio-economic and socio-cultural contexts;
2. to support and encourage education and learning, and foster the capacity for individual study;
3. to encourage and facilitate critical, analytical thinking as a foundation for subsequent academic study, employment and personal development;
4. to provide the necessary support to enable the successful completion of the degree;
5. to develop active learning and self-assessment skills.
On successful completion of the module, students will be able to:
1. Gain an appreciation of the importance of keeping abreast of current and future research into the field of management accounting given the ever-evolving competitive environment and the wider context in which management accounting operates.
2. Develop an understanding of management accounting within an economic, political, social and cultural context.
3. Understand strategic and performance measurement issues in management accounting.
4. Understand global management control practices and the role of accounting information in globalisation and privatisation.
5. Develop an understanding of management accounting's role in organisational change, creativity and innovation.
6. Understand comparative management accounting practices in varied contexts.
Skills for Your Professional Life (Transferable Skills)
The module aims to develop a variety of personal transferable skills by encouraging students to:
1. identify and distil the key features covered by lectures, classes and recommended readings;
2. participate actively in classes either by leading discussions or responding to issues raised by teaching staff or peers;
3. discriminate between relevant and irrelevant information for the purposes of decision-making;
4. work effectively as a team member in the development of a group preparation and presentation of class work;
5. analyse data, apply judgement and solve problems;
6. communicate effectively in writing by providing clear and concise word-processed essays;
7. work under pressure and meet deadlines.
No additional information available.
The module will be delivered over 10 weeks, consisting of one 2-hour lecture/workshop per week plus 1-hour fortnightly classes. In addition, one revision lecture will be held during the summer term.
Students are required to attend all lectures/workshops and classes. They are expected to prepare for these sessions in advance by undertaking the essential readings and preparing a draft answer for class discussion questions. During classes, students are expected to participate actively by leading/taking part in class discussions and/or responding to issues raised by teaching staff or peers
This module does not appear to have a published bibliography.
Assessment items, weightings and deadlines
| Coursework / exam |
Description |
Deadline |
Coursework weighting |
| Coursework |
SPRING TERM |
|
|
| 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
Reassessment
Module supervisor and teaching staff
Prof Thankom Arun, email: t.g.arun@essex.ac.uk.
Thankom Arun, Pawan Adhlkarl & Md. Tarikul Islam
ebshelp-col@essex.ac.uk
No
Yes
No
Prof Joan Amanda Emery
University of Ulster
Professor of Accounting
Available via Moodle
Of 34 hours, 34 (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).
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