Module Information

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

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  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.


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

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


This module is at CQFW Level 6