Module Identifier |
ACM3110 |
Module Title |
DEVELOPMENTS IN MANAGEMENT ACCOUNTING |
Academic Year |
2003/2004 |
Co-ordinator |
Ms Yun Zhou |
Semester |
Semester 2 |
Course delivery |
Lecture | 20 Hours |
|
Seminars / Tutorials | 4 Hours |
Assessment |
Assessment Type | Assessment Length/Details | Proportion |
Semester Assessment | Coursework | 100% |
|
Learning outcomes
On successful completion of this module students should be able to:
- UNDERSTAND THE NATURE OF CONTEMPORARY COST MANAGEMENT AND MANAGEMENT ACCOUNTING MORE GENERALLY;
- RECOGNISE THE POTENTIAL AND LIMITATIONS OF MODERN MANAGEMENT ACCOUNTING TECHNIQUES;
- HAVE DEVELOPED ANALYTICAL, COMMUNICATION AND PRESENTATIONAL SKILLS IN A MANAGEMENT CONTEXT.
Aims
The course aims to provide:
- an advanced overview of current research and practice in the areas of management accounting
- a set of frameworks useful in understanding emerging issues in management accounting
- a practical application of some of the theoretical issues and illustrations from within the field of business
Brief description
This module focuses on developments in management accounting practice up to the 1980s, changes in practice which have been identified in surveys undertaken in the 1990s and how practice relates to management accounting theory.
Reading Lists
Books
Ashton, Hopper and Scapens (1995) Issues in Management Accounting
2nd edition.
Kaplan and Atkinson (1998) Advance Management Accounting
3rd edition.
Horngren, Bhimani, Foster and Datar (2002) Management and Cost Accounting
2nd edition.
Colin Drury (2000) Management and Cost Accounting
5th edition.
Notes
This module is at CQFW Level 7