The aim of the module is to provide specialist accounting students with a level 3 course that builds on and complements previous management accounting courses. The module introduces a number of key issues relating to the role of management accounting in the control of managerial and organizational performance. The module locates management accounting firmly within its organizational context and examines topics of contemporary interest in the field of management accounting and control.

A    Knowledge and Understanding:

• have knowledge and understanding of the concept of management control and the contribution of management accounting to this organizationally based phenomenon.
• have knowledge and understanding of a range of management accounting techniques and a range of enduring issues in management accounting including budgeting, transfer pricing, performance measurement.
• have knowledge and understanding of key features of management accounting control systems design and implementation.
• have knowledge and understanding of the impact of organizational design on management accounting control systems.
• have knowledge and understanding of various contemporary developments and issues in management accounting and control.

B    Intellectual Skills: 

• application of discursive and numerical analysis skills
• problem solving and applying knowledge
• critical analysis capabilities
• ability to develop reasoned arguments based on existing knowledge and communicate ideas.

C    Discipline Specific Skills: 

• be able to identify relevant management accounting control issues in a range of situations
• be able to apply techniques to enable management accounting to contribute to organizational strategy
• be able to apply a range of techniques to identify potential solutions to practical management accounting problems
• be able to critically evaluate issues in management accounting and control

D    Transferable Skills: 

• ability to undertake critical analysis
• ability to develop reasoned arguments based on existing knowledge
• ability to apply conceptual and numerical analysis in a problem-solving context
• ability to communicate complex ideas with clarity

The module will be delivered through a mix of large & small group face-to-face sessions, including, where relevant, supporting digital learning activities and/or recordings

Students will be able to demonstrate knowledge of management accounting and control systems, discipline specific skill and numerical and critical analysis in the examinations. They will also allow students to demonstrate their critical appreciation of the topics.

The notion of management control;
The role of management accounting in management control;
The development of management accounting;
Accounting implications of organisational design;
Motivational implications of management accounting and control systems;
Enduring issues of budgetary control;
Developments in management accounting and management control, including activity based management and the balanced scorecard;
Control issues in centralised and decentralised operations;
The theory and practice of the pricing of transfers between divisions;
Issues in performance measurement;
Organisational and behavioural insights into management accounting control systems;
Strategic management accounting approaches;
Contemporary issues in management accounting.