This module is designed to build on the 1st Year module ‘Managing financial Resources’ and construct a pathway to the Final Year module, ‘Accounting, Decision-Making and Governance.’
It will further develop and apply both technical and analytical skills used by managers of modern organisations when making financial decisions. 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.