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

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. Issues 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.

1. APPLY ADVANCED DECISION-MAKING TECHNIQUES IN A RANGE OF SHORT TERM AND LONG TERM SITUATIONS
Application
Communication
Problem Solving

2. CRITICALLY EVALUATE THE SIGNIFICANCE OF THE BEHAVIOURAL ASPECTS OF MANAGEMENT ACCOUNTING IN THE CONTEXT OF MANAGEMENT CONTROL AND PERFORMANCE MANAGEMENT
Application
Reflection

3. CRITICAL UNDERSTANDING OF THE STRATEGIC ASPECTS OF MANAGEMENT ACCOUNTING
Analysis
Communication
Problem Solving

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

FOR INTERNATIONAL COLLABORATIVE PARTNERS ONLY

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

The learning strategy for this module is based around students committing a total of 150 hours of activities towards achieving the learning outcomes. These will be split between 39 hours of direct contact with a tutor and 111"The learning strategy for this module is based around students committing a total of 150 hours of activities towards achieving the learning outcomes. These will be split between 39 hours of direct contact with a tutor and 111 hours of directed, guided and self-study, together with preparation for and completion of the assessment tasks. Learning support material will be provided for the module.
The module will draw upon a mixture of activities including lectures, web-based activities, case study analysis, relevant videos and in-class discussions, individual and group problem solving and self-directed learning."
hours of directed, guided and self-study, together with preparation for and completion of the assessment tasks. Learning support material will be provided for the module.
The module will draw upon a mixture of activities including lectures, web-based activities, case study analysis, relevant videos and in-class discussions, individual and group problem solving and self-directed learning.