Module Identifier ACM3110  
Academic Year 2006/2007  
Co-ordinator Mr Teerooven Soobaroyen  
Semester Semester 2  
Course delivery Lecture   2 Hours.  
Assessment TypeAssessment Length/DetailsProportion
Semester Exam2 Hours  50%
Semester Assessment Coursework (2000 words)  50%
Supplementary Assessment Re-sit/Re-submission of failed element or elements100%

Learning outcomes

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


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 Lists

** Recommended Text
Ashton, Hopper and Scapens (1995) Issues in Management Accounting, 2nd edition. Prentice Hall
Drury, Colin (2000) Management and Cost Accounting, 5th or 6th edition. Thomson Learning
Horngren, Bihmani, Foster and Datar (2002) Management and Cost Accounting, 2nd edition. Prentice Hall
Kaplan and Atkinson (1998) Advanced Management Accounting, 3rd edition. Prentice Hall
Smith, Malcolm (1995) Performance Measurement and Management, 1st edition,. Sage Publications


This module is at CQFW Level 7