Module Identifier AC30320  
Academic Year 2006/2007  
Co-ordinator Ms Jennifer R Lane  
Semester Semester 2 (Taught over 2 semesters)  
Pre-Requisite AC33120  
Course delivery Lecture   20 Hours.  
  Seminars / Tutorials   2 Hours.  
Assessment TypeAssessment Length/DetailsProportion
Semester Exam2 Hours  50%
Semester Assessment Assessment 1 (15%), Assessment 2 (15%), Assessment 3 (20%)50%
Supplementary Exam3 Hours  100%

Learning outcomes

After completing this module students should be able to:


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 Lists

** 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
** Supplementary Text
Drury, C Management and Cost Accounting 5th edition. CD
Horngren, Bhimani, Foster and Datar Management and Cost Accounting 1st edition. HBFD


This module is at CQFW Level 6