Module Identifier

AC30320

Module Title

MANAGEMENT ACCOUNTING III: RECENT DEVELOPMENTS

Academic Year

2008/2009

Co-ordinator

Ms Jennifer R Lane

Semester

Semester 2

Pre-Requisite

AC33120

Other Staff

Ms Surraya Esien

Course Delivery

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

Assessment

Assessment Type	Assessment length / details	Proportion
Semester Exam	2 Hours	50%
Semester Assessment	Assessment 1	15%
Semester Assessment	Assessment 2	15%
Semester Assessment	Assessment 3	20%
Supplementary Assessment	Repeat each failed element	100%

Learning Outcomes

After completing this module students should be able to:

Discuss the use of financial measures to achieve goal congruence and examine the various techniques of transfer pricing in divisionalised and multinational companies

* 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.

Aims

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.

Content

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

General Text
Other Reading: This module will make extensive use of journal articles. References will be supplied during the module Essential Reading
Ashton, D, T Hopper and R W Scapens Issues in Management Accounting 2nd edition AHS Primo search Supplementary Text
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

Notes

This module is at CQFW Level 6