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 TypeAssessment Length/DetailsProportion
Semester Assessment Coursework100%

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