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Module Title LM Advanced Management Accounting: Issues in Strategy and Accounting
SchoolBirmingham Business School
Department Birmingham Business School
Module Code 07 29384
Module Lead Ann-Christine Frandsen
Level Masters Level
Credits 20
Semester Semester 2
Pre-requisites
Co-requisites
Restrictions None. However, it is strongly recommended that students taking this elective should have previously studied an introductory module in management accounting and achieved a high grade.
Contact Hours
Exclusions
Description This module provides students with the opportunity to enlarge their understanding and critical awareness of current topical issues in management accounting and its interfaces with strategy at an advanced level. The module also provides students with opportunity to develop their abilities and to apply their understanding using substantial case studies in complex and ambiguous organisational contexts, as strategy moves beyond pure strategic planning, to become an integral feature of operational activity. It also provides the students with a technical grounding in current approaches to using accounting systems and techniques in the development and implementation of business strategy and strategic planning.
Learning Outcomes By the end of the module students should be able to:
  • Have a critical understanding of current developments in [management] accounting and strategy and the interfaces between them.
  • Have a critical understanding of key issues in strategy and [management] accounting.
  • Make use of and apply theoretical approaches to analyse ambiguous and complex organisational circumstances as represented in real life case studies and make appropriate recommendations.
  • Develop a critical and reflective understanding of the roles of management accounting within strategy formation and practice.
  • Understand the strategic use of [management] accounting techniques, e.g. Customer Profitability Analysis, Direct Product Profitability, Balanced Scorecard and Shareholder Value techniques.
  • Demonstrate an ability to work in team-based settings bringing diverse specialist skills together skills of evaluation and presentation (both oral and written).
  • Demonstrate an ability to see the big picture, as well as the local detail, of accounting and strategy today and tomorrow, e.g. dealing with environmental cost and resource issues, managing under conditions of increasing resource scarcity.
Assessment 29384-01 : Examination : Exam (Centrally Timetabled) - Written Unseen (75%)
29384-02 : Group Assignment & Presentation : Group Assessment - Coursework (25%)
Assessment Methods & Exceptions Assessments:
One Group Coursework with Assessed Group Presentation (3000 word case report and presentation material to be handed in) (25%)

One 3 hour unseen written examination (75%).

Reassessment: 3 hour examination
Other None
Reading List