Programme And Module Handbook
Course Details in 2022/23 Session

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Module Title LH Accounting, Decision-Making and Governance
SchoolBirmingham Business School
Department Accounting
Module Code 07 34366
Module Lead Gabriela Rozenfeld
Level Honours Level
Credits 20
Semester Semester 1
Pre-requisites LI Accounting, Management and Accountability - (07 34377)
Restrictions None
Contact Hours Lecture-40 hours
Seminar-10 hours
Guided independent study-150 hours
Total: 200 hours
Description This module is designed to build on the 1st Year module ‘Managing financial Resources’ and the 2nd Year Module ‘Accounting, Management and Accountability’, and extend both the breadth of students’ technical competence and the depth of their critical and contextual understanding of accounting.

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 due to globalisation and automation.
  • 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 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 business strategy.
Assessment 34366-03 : Essay : Coursework (50%)
34366-04 : Exam : Exam (Centrally Timetabled) - Written Unseen (50%)
Assessment Methods & Exceptions Assessment:
2000 word individual essay (50%)
2 hour written examination (50%)

Reading List