This module provides an in-depth exploration of information systems, technologies, and big data analytics as they relate to organisational performance. Students will develop an understanding of how information is generated, managed, and secured across organisations, examining internal and external data sources, the role of modern information systems, and the characteristics and applications of big data in decision-making. The module also introduces a suite of specialist management accounting techniques such as including activity-based costing, target costing, life-cycle costing, throughput accounting, and environmental accounting which enabling to analyse cost structures, evaluate strategic cost drivers, and apply contemporary methods to support effective planning and control.

Building on this foundation, the module develops advanced decision-making, budgeting, and performance management skills. The module presents quantitative techniques to costing, cost-volume-profit analysis, limiting factors analysis, pricing models, risk and uncertainty analysis, and make-or-buy decisions. This module also covers different budgeting systems, analyse variances, and evaluate behavioural and strategic implications of control systems, divisional performance and transfer pricing. The module concludes with a focus on performance measurement and control across private, public, and non-profit sectors, covering financial and non-financial indicators, divisional performance, transfer pricing, value for money, and external influences on performance interpretation.

A Big Data Spreadsheet Group Project (30%)

In this assessment, students will work with a large, multi-sheet real-world dataset. Using advanced spreadsheet tools, you will clean, structure, and transform the data, handling duplicates, missing values, and inconsistent formats before applying analytical techniques such as Pivot Tables, Power Pivot, forecasting, regression, data mining, scenario analysis, and other big-data functions. You will apply the knowledge and skills developed in the spreadsheet project to obtain relevant micro-credentials required to become a management accountant. You will then produce a reflective report evaluating how the spreadsheet project supported your learning and enabled you to achieve these micro-credentials.

A Closed book exam (70%)

A two-hour written examination, with an additional 10-minute reading time, assessing students’ knowledge of core accounting principles, their ability to apply critical reasoning to accounting and legal scenarios, and their competence in problem-solving within business contexts. The exam typically includes a mix of short-answer questions, structured problems, and scenario-based tasks.

Flexible: Extra time, rest breaks, or separate-room arrangements for students with approved support needs.

Interactive lectures - Practice-Based Learning to encourage students to work through question banks. Case Study Analysis to use real-world scenarios to apply Performance Management techniques

Tutorials: Break down problem-based scenarios through guided exercises.

Lab sessions for big data analytics: These sessions provide hands-on experience with a large, multi-sheet real-world dataset. Using advanced spreadsheet tools, such as clean, structure, and transform the data, handling duplicates, missing values, and inconsistent formats before applying analytical techniques such as Pivot Tables, Power Pivot, forecasting, regression, data mining, scenario analysis, and other big-data functions. Also, integrate appropriate management accounting methods and performance metrics to interpret the results and generate meaningful managerial insights.

Workshop - The workshop supports to achieve group spreadsheet-based project and concludes with each group presenting a concise summary of their insights and recommended managerial actions, reinforcing the practical link between big-data analytics and evidence-based decision-making.

Guest Lecture on Big-data analytics models (resource person from academia and/or practitioner).

Digital learning for professional and continuous skills development - Throughout the module, emphasis is placed on developing professional skills, including performance management and use of big data analytics for performance evaluations. Students are encouraged to earn digital badges by completing online short programmes in relation to big data analytics which were introduced by the potential employers and showcase these gained skills in LinkedIn.

1. Identify information systems, big data, and analytics for performance management.

Knowledge and Understanding

2. Collaboratively evaluate performance measurement and control frameworks in data-intensive organisational contexts.

Critical Reasoning and Collaboration

3. Apply management accounting and data analytics tools to analyse financial and operational data and support organisational decision-making.

Digital Literacy
Application and Problem Solving

4. Apply management accounting techniques and big data analytics to create budgeting and costing systems.

Application and Problem Solving

Association of Chartered Certified Accountants. (2024) Performance management (PM) : course book : for exams in September 2024, December 2024, March 2025 and June 2025. 5th ed. London: BPP Learning Media.

Chartered Institute of Management Accountants. (2023) P1 management accounting: course book: for exams from January 2024. 6th ed. London: BPP Learning Media.

Drury, C. and Tayles, M. (2025) Management accounting for business. Ninth edition / Colin Drury, Mike Tayles. London: Cengage Learning EMEA.

Eldridge, M. (2025, March 31). Performance metrics and measuring forecast accuracy and bias [Video file]. In The Business & Management Collection, Henry Stewart Talks. Retrieved November 13, 2025, from https://doi.org/10.69645/SNEW9655.

Rohde, C. et al. (2025) Management accounting. 7. edition / Carsten Rohde, Will Seal, Karen Mustard, Ray H. Garrison, Eric W. Noreen. London: McGraw-Hill.

Step into the role of a high-impact Management Accountant, bridging the gap between digital innovation and strategic performance management. This module challenges you to synthesise advanced management accounting techniques with big data analytics to solve real-world business complexities across the private, public, and non-profit sectors. By mastering the synergy between modern information systems and strategic cost drivers from resource optimisation to risk evaluation, you will develop the commercial awareness and digital fluency required to lead data-driven organisations. The hands-on application of these elite competencies will equip you with the strategic agility to advise businesses on performance improvement and explore new, high-level career paths in the digital economy.