This module builds on the core concepts introduced, and the technical and analytical skills developed in prior studies in order to provide a deeper understanding of the nature and role of management accounting.
It will apply these technical and analytical skills to the types of problems faced by managers of modern organisations. As well as covering the key techniques of management accounting and their limitations, it also explores the behavioural and organisational issues which have to be considered by management accountants in order to develop tailored and organisation-specific recommendations.
Learning Outcomes
By the end of the module students should be able to:
Apply a range of both established and emerging management accounting techniques;
Discuss how management accounting and the role of management accountants is changing;
Analyse the nature and role of management accounting in different organisational contexts;
Assess the behavioural issues which have to be considered by management accountants;
Evaluate the usefulness of management accounting techniques and reports in specific contemporary situations.
Assessment
33932-01 : 2 hour exam : Exam (School Arranged) - Written Unseen (50%)
33932-02 : 2 hour class test : Class Test (50%)
Assessment Methods & Exceptions
A written examination of 2 hours (50%)
A 2 hour Class test (50%)