Programme And Module Handbook
Course Details in 2022/23 Session

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Module Title LH Advanced Management Accounting and Control
SchoolBirmingham Business School
Department Accounting
Module Code 07 33834
Module Lead Gabriela Rozenfeld
Level Honours Level
Credits 20
Semester Semester 1
Restrictions None
Contact Hours Lecture-23 hours
Seminar-24 hours
Guided independent study-153 hours
Total: 200 hours
Description This course builds on the knowledge of management accounting concepts and techniques developed in years 1 and 2 and applies them to issues of control and strategic management.

The course entails an in-depth exploration of management control and performance measurement systems. It focuses on designing management accounting systems that are tailored to a range of contexts and potential behavioural consequences. It does so by reflecting on the role of management accounting in different settings, such as: the public sector, non-governmental organisations, financial crises, and in addressing contemporary global challenges. Academic journal articles provide both the conceptual basis for the module as well as case studies of specific management accounting techniques in action.
Learning Outcomes By the end of the module students should be able to:
  • Discuss how management accounting and the role of management accountants is changing
  • Evaluate the suitability and likely dysfunctional consequences of performance measurement and incentive systems, and design improved alternative systems.
  • Use conceptual frameworks to examine complex case studies, and use this analysis to recommend improvements
  • Compare and contrast theoretical understandings of the role of accounting in modern organisations, and evaluate their insight into the evolution of management accounting
  • Select and apply suitable advanced quantitative methods for analysing particular cases and situations, and provide advice on how to use that analysis as well as its limitations
    • Design management accounting systems that inform and operationalise strategy
Assessment 33834-01 : Essay : Coursework (50%)
33834-02 : Exam : Exam (Centrally Timetabled) - Written Unseen (50%)
Assessment Methods & Exceptions 2000 word essay (50%)
2hr written examination (50%)
Reading List