Programme And Module Handbook
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Module Title LM Management Accounting
SchoolBirmingham Business School
Department Birmingham Business School
Module Code 07 03100
Module Lead Dr Ann-Christine Frandsen
Level Masters Level
Credits 20
Semester Semester 1
Restrictions Available to MSc students only
Exclusions none

This module examines management accounting from a theoretical perspective by considering the purposes of generating management accounting information. It will review and extend basic management accounting concepts and techniques by looking at their role in providing appropriate information for economic decision-making, organisational control and performance evaluation. It offers students (including those with no previous management accounting background) an opportunity to study the subject from a conceptual standpoint. Where possible, the module will consider the impact of technology change, the current commercial environment and the needs of different types of businesses on the design of management accounting systems. In the context of the above framework, the module will include consideration of more recently developed techniques such as activity based costing, management and budgeting; life cycle and target costing, economic value-added and the balanced scorecard.

Learning Outcomes

By the end of the module the student should be able to:

  • identify and critically analyse the nature of costs and assess the use of different costs for different purposes;
  • evaluate different methods for allocating costs to products and departments;
  • critically evaluate approaches to budgeting and responsibility accounting;
  • demonstrate comprehensive knowledge and understanding of the role of profit centres and investment centres and evaluate techniques to manage their performance including issues relating to transfer pricing;
  • identify and assess the changing environment of management accounting.
Assessment 03100-01 : Examination : Exam (Centrally Timetabled) - Written Unseen (75%)
03100-02 : Group Assignment and Presentation : Group Assessment - Coursework (25%)
Assessment Methods & Exceptions Assessments:
3 hr written unseen examination (75%)
3,000 word group assignment and short group video presentation (25%)

3 hour examination (100%)
Reading List