Module Identifier ACM3110  
Academic Year 2004/2005  
Co-ordinator Ms Yun Zhou  
Semester Semester 2  
Course delivery Lecture   16 Hours  
Assessment TypeAssessment Length/DetailsProportion
Semester Assessment 3000-5000 word essay  100%
Supplementary Assessment Resubmission of 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;
- Can relate management accounting practice to its organisational setting;
- Have developed analytical, communication and presentational skills in a management 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 prctical application of some of the theoretical issues and illustrations from within 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.


Perspectives on Management Accounting
ABC and ABM - (Case of Hewlett-Packard Europe)
Costing and the New Operations Managements
Strategic Management Accounting
Accounting Measures and Performance Evaluation
Case of KCI Konecranes

Reading Lists

** Recommended Text
This module will mainly rely on journal articles and detailed reding lists will be given out at the start of each part of the course.
** Supplementary Text
Ashton, Hopper and Scapens (1995) Issues in Management Accounting, 2nd edition. Prentice Hall
Kaplan and Atkinson (1998) Advanced Management Accounting, 3rd edition. Prentice Hall
Horngren, Bihmani, Foster and Datar (2002) Management and Cost Accounting, 2nd edition. Prentice Hall
Drury, Colin (2000) Management and Cost Accounting, 5th or 6th edition. Thomson Learning


This module is at CQFW Level 7