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Management Accounting and Decision Making (2)

Convenor: Dr Julian Sims
Assessment: Mid-term test (10%), Group Coursework (25%), Poster session and viva (65%)

Aims:

The management accounting modules 1 and 2 aim to develop a deeper appreciation of the theoretical and practical issues associated with management accounting and stimulate a critical evaluation of management accounting methods. Students will develop an understanding of the relationship between cost accounting and the rest of the organisation, integrating management accounting issues with content studied on related modules. Teaching and learning strategies will apply management accounting tools and techniques to practical business problems through case study, students will articulate arguments in team and individual work, demonstrate the application of management accounting to practical management problems using academic theory and research to explain management accounting concepts.

Specific aims are:

  • to enable students to be aware of the multi-disciplinary aspect of practical management problems and to understand the role of the management accountant within the management team and an appreciation of the role of management accounting within the overall function of management;
  • to enable students to develop technical management accounting skills;
  • to develop further analytical and problem-solving abilities;
  • to enable students to develop communication skills, both oral and written;
  • to critically analyse and appraise more advanced concepts of management accounting in the light of academic theory and research.

Learning Objectives:

  • use professional knowledge and theoretical techniques in the field of management accounting to address practical business problems;
  • consider and evaluate emerging management accounting techniques in a changing business environment, and integrate the role of management accounting with the overall function of management.
  • integrate subject matter studied on related modules and to demonstrate the multi-disciplinary aspect of practical management problems; and
  • use academic theory and research to question established management accounting concepts
  • be able to apply management accounting tools and techniques in a critical and thoughtful manner.
  • through group discussion and case study, students will learn to appreciate public speaking and presentation.