IB373-12 Advanced Management Accounting
Introductory description
N/A.
Module aims
This course builds on the second-year Management Accounting course and focuses on the design and implementation of cost management systems. Moving from traditional approaches to recent concepts, the course will focus on the principles relating to cost management system design, the applicability of the design to the business context and the resistance to change within organisations.
Outline syllabus
This is an indicative module outline only to give an indication of the sort of topics that may be covered. Actual sessions held may differ.
Introduction of recent development in management accounting
Strategic management accounting and strategic cost management
Design of management control system Budgeting and beyond budgeting
Organisational and social aspects of management accounting
Learning outcomes
By the end of the module, students should be able to:
- demonstrate understanding of using accounting information for decision making and management control within business organisations.
- critically evaluate alternative management accounting tools and techniques in different organisational settings
- critically discuss academic papers to understand the evolvement of management accounting techniques
- analyse case material to understand the application of management accounting techniques
Indicative reading list
Reading lists can be found in Talis
Subject specific skills
Understand the benefits of strategic management accounting relative to traditional management accounting;
Utilise management accounting tools and techniques to solve problems of a management control/performance measurement nature within an organisational context.
Transferable skills
Develop analytic, problem-solving and group work skills.
Study time
| Type | Required |
|---|---|
| Lectures | 10 sessions of 2 hours (17%) |
| Seminars | 9 sessions of 1 hour (8%) |
| Private study | 35 hours (29%) |
| Assessment | 56 hours (47%) |
| Total | 120 hours |
Private study description
Private Study.
Costs
No further costs have been identified for this module.
You do not need to pass all assessment components to pass the module.
Assessment group D
| Weighting | Study time | Eligible for self-certification | |
|---|---|---|---|
Assessment component |
|||
| Group Report | 20% | 11 hours | No |
Reassessment component is the same |
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Assessment component |
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| Online Examination | 80% | 45 hours | No |
|
Exam ~Platforms - AEP
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Reassessment component is the same |
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Feedback on assessment
A percentage mark (using the UG 20 point scale) plus individual feedback and developmental comments on assignment coversheet.
Pre-requisites
To take this module, you must have passed:
- IB232-12 Issues in Management Accounting
Courses
This module is Optional for:
-
UIBA-N203 BSc in International Management
- Year 4 of N203 International Management
- Year 4 of N203 International Management
- Year 4 of N238 International Management with Finance
- Year 4 of N256 International Management with Marketing
- Year 4 of N236 Management with Digital Business (with Placement Year)
-
UIBA-N201 BSc in Management
- Year 3 of N201 Management
- Year 3 of N20B Management
- Year 3 of N230 Management with Finance
- Year 3 of N232 Management with Finance
- Year 3 of N250 Management with Marketing
-
UIBA-N202 BSc in Management (with Intercalated Year/UPP)
- Year 4 of N210 Management (Undergraduate Partnership Programme)
- Year 4 of N202 Management (with Intercalated Year)
- Year 4 of N20C Management (with Placement Year)
- Year 4 of N231 Management with Finance (with Intercalated Year)
- Year 4 of N251 Management with Marketing (with Intercalated Year)
- Year 3 of UIBA-NN35 Undergraduate Accounting and Finance
-
UIBA-N4N7 Undergraduate Accounting and Finance (with Foundation Year and Intercalated Year/Undergraduate Partnership Programme)
- Year 5 of N4N7 Accounting and Finance (Foundation Year and Intercalated)
- Year 5 of N4N8 Accounting and Finance (Foundation Year and UPP)
- Year 4 of UIBA-N4N4 Undergraduate Accounting and Finance (with Foundation Year)
-
UIBA-NN36 Undergraduate Accounting and Finance (with Intercalated Year/Undergraduate Partnership Programme)
- Year 4 of NN36 Accounting and Finance (Intercalated)
- Year 4 of NN37 Accounting and Finance (Undergraduate Partnership Programme)
- Year 4 of UCSA-I1N1 Undergraduate Computer Science with Business Studies
- Year 5 of UCSA-I1NA Undergraduate Computer Science with Business Studies (with Intercalated Year)
- Year 3 of UIBA-N212 Undergraduate Digital Innovation and Entrepreneurship
- Year 1 of UIOA-EEU Undergraduate EU Exchange
-
UIOA-ESO Undergraduate European Exchange
- Year 1 of UESO Undergraduate European Exchange
- Year 1 of UESO Undergraduate European Exchange
- Year 3 of UIPA-L8N1 Undergraduate Global Sustainable Development and Business
- Year 4 of UIPA-L8N2 Undergraduate Global Sustainable Development and Business Studies (with Intercalated Year)
- Year 4 of UIBA-N1R1 Undergraduate International Business with French
- Year 4 of UIBA-N1R2 Undergraduate International Business with German
- Year 4 of UIBA-N1R3 Undergraduate International Business with Italian
- Year 4 of UIBA-N1R4 Undergraduate International Business with Spanish
-
UIBA-N20G Undergraduate Management (with Foundation Year and Intercalated Year/Undergraduate Partnership Programme)
- Year 5 of N20G Management (Foundation Year and Intercalated)
- Year 5 of N20H Management (Foundation Year and UPP)
- Year 5 of N23B Management with Finance (with Foundation Year and Intercalated Year)
- Year 5 of N23C Management with Finance (with Foundation Year and Undergraduate Partnership Programme)
- Year 5 of N25B Management with Marketing (with Foundation Year and Intercalated Year)
- Year 5 of N25C Management with Marketing (with Foundation Year and Undergraduate Partnership Programme)
-
UIBA-N20A Undergraduate Management (with Foundation Year)
- Year 4 of N20A Management (with Foundation Year)
- Year 4 of N23A Management with Finance (with Foundation Year)
- Year 4 of N25A Management with Marketing (with Foundation Year)
- Year 3 of UMAA-G1N4 Undergraduate Mathematics with Business Studies
- Year 4 of UMAA-G1N5 Undergraduate Mathematics with Business Studies (with Intercalated Year)
-
UIOA-EOS Undergraduate Overseas Exchange
- Year 1 of UEOS Undergraduate Overseas Exchange
- Year 1 of UEOS Undergraduate Overseas Exchange
- Year 4 of UPXA-F3ND Undergraduate Physics and Business Studies (with Intercalated Year)
- Year 3 of UPXA-F3N2 Undergraduate Physics with Business Studies
- Year 1 of UIOA-EUS Undergraduate USA Exchange