This module is delivered during teaching block 3 of the fast track award. The learning strategy for the module requires students to commit to 150 learning hours (including assessment).

There will be 30 hours of blended learning of which 15 hours (10 hours lectures and 5 hours tutorials) will be delivered during the two week accelerated learning stage and 15 hours of tutor directed study which will be delivered through the virtual learning environment.

In addition there will be 120 hours of independent and self-directed study. Learning support material will be provided for the module.

Must have studied Accounting & Financial Information (BLB00039-2) or equivalent.

2 hour examination at end of module (Tests All Learning Outcomes), 100%

Recommended Text
Seal, W (2009) Management Accounting, 3rd edition. McGraw Hill. ISBN 13-978-0-07-712164-8

Additional Reading
Hoque, H (2006) Strategic Management Accounting, 2nd edition, Prentice Hall. ISBN 13-9780733984457

This module builds on your previous study of management accounting and begins by distinguishing between strategic, managerial and financial planning and controls. The module will introduce you to control theory; particularly aspects of information systems and control, including internal and external sources of information. This leads on to the cybernetic model of control and then to issues of centralisation, decentralisation and devolution of budgets.
The use of relevant costs for decision-making will be examined and consideration will be given to optimal product mix decisions and special decision situations.
You will go on to study the behavioural and motivational aspects of management accounting and budgeting. This will involve examining organisational structure and culture, and group behaviour. Iissues concerning divisional performance measurement will also be covered.
You will study the uses of various performance and quality evaluation techniques, including return on capital employed, residual income as well as non-financial performance indicators. Budgeting and performance evaluation in not-for-profit organisations and the public sector will also be examined.
The module progresses to examine pricing decisions, including both strategic and target pricing, and then onto product life cycle costing. Internal transfer pricing will also be considered.
The final element of the module concerns key strategic issues such as the balanced scorecard, benchmarking, core competences, competitive advantage, value chain analysis, competitor analysis and customer profitability.

The University Library and Learning Resources
The module website
Electronic data bases such as EBSCO