Module Information

Module Identifier
Module Title
Academic Year
Intended for use in future years

Course Delivery

Delivery Type Delivery length / details
Lecture 2 Hours.


Assessment Type Assessment length / details Proportion
Semester Assessment Coursework (2000 words)  50%
Semester Exam 2 Hours   50%
Supplementary Exam 2 Hours   Re-sit/Re-submission of failed element or elements  100%

Learning Outcomes

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

* Demonstrate an understanding of the various theoretical perspectives applicable to management accounting

*Analyse and evaluate the nature of contemporary cost management and management accounting practices.

*Assess the potential and limitations of modern management accounting techniques.

*Relate management accounting practices to its organisational and institutional setting.

*Develop analytical, communication and presentational skills in management and accounting context


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 uderstanding emerging issues in management accounting,
- a practical application of some of the theoretical issues and illustrations from the field of business.

Brief description

This module is concerned with the important theoretical and practical developments in the area of management accounting. Insights from theory and new practices that are explored include new methods of operations management, new accounting methods stemming from new manufacturing cost management philosophies, activity-based costing, and strategy and performance appraisal.


Theoretical Perspectives on Management Accounting, particularly in relation to the organisational, institutional and behavioural context
Strategic Management Accounting
Costing and the New Operations Managements (EOQ, JIT, ERP, e-Commerce, Quality Measurement and Management) - Case Study and Evidence
Activity Based Costing and Activity Based Management - Case Study and Evidence
Performance Measurement and Management (Balanced Scorecard, Non-Financial Indicators, Measurement Challenges for the Non-Profit Sector) - Case Study and Evidence

Reading List

Recommended Text
Ashton, Hopper and Scapens (1995) Issues in Management Accounting, 2nd edition Prentice Hall Primo search Drury, Colin (2000) Management and Cost Accounting, 5th or 6th edition Thomson Learning Primo search Horngren, Bihmani, Foster and Datar (2002) Management and Cost Accounting, 2nd edition Prentice Hall Primo search Kaplan and Atkinson (1998) Advanced Management Accounting, 3rd edition Prentice Hall Primo search Smith, Malcolm (1995) Performance Measurement and Management, 1st edition, Sage Publications Primo search
Essential Reading
This module will mainly rely on journal articles and detailed reading lists will be given out at the start of each section of the course. Primo search


This module is at CQFW Level 7