Module Information

Module Identifier
Module Title
Academic Year
Semester 1 (Taught over 2 semesters)
Other Staff

Course Delivery

Delivery Type Delivery length / details
Lecture 20 Hours.
Seminars / Tutorials 2 Hours.


Assessment Type Assessment length / details Proportion
Semester Exam 2 Hours   Unseen written examination  50%
Semester Assessment Assessment 1 1,000 words  Assessment 1  20%
Semester Assessment Assessment 2 1,500 words  30%
Supplementary Assessment Repeat each failed element  100%

Learning Outcomes

On successful completion of this module students should be able to:

* Review the different roles of management accounting in social and organisational context

* Discuss various approaches to cost management including target costing, activity based management, business process re-engineering, total quality management, value chain analysis and just-in-time methods

* Examine the elements of strategic management accounting and discuss the different contributions that have been made to its development.


This module aims to explore theoretical issues and practical developments which impinge on management accounting practice.

Brief description

This module will include: role of management accounting, cost management, evaluating and managing performance and strategic management accounting.


The module will make extensive use of academic journal articles to discuss key issues in contemporary management accounting practice and development. It will focus on the following areas:

  • Value-based management and financial performance measures
  • Transfer pricing and divisional evaluation
  • The balanced scorecard and benchmarking
  • Budgeting in social and organisational context
  • Cost management issues and practice
  • Strategic management accounting

Reading List

Essential Reading
Ashton, D, T Hopper and R W Scapens Issues in Management Accounting 2nd AHS Primo search Hopper, Northcott, Scapens (2007) Issues in Management Accounting 3rd Pearson Education Ltd Primo search
Consult For Futher Information
Drury, C Management and Cost Accounting 5th edition CD Primo search Horngren, Bhimani, Foster and Datar Management and Cost Accounting 1st edition HBFD Primo search

(2005.) Controlling strategy :management, accounting, and performance measurement /edited by Christopher S. Chapman. Oxford University Press Primo search


This module is at CQFW Level 6