BMAN70232 Advanced Management Accounting

The course examines the approaches of, and perspectives on, management accounting with a special emphasis on its key practices. The course provides a critical review and analysis of these practices with a view to understanding how they link with contemporary changes in organisations and society, how they can be used to the strategic advantage of the firm, and their impact on individual and group behaviour.

BMAN70232 Programme Req: BMAN70232 is only available as a core unit to students on MSc Accounting and MSc Accounting & Finance. MSc A&F students must take at least one of BMAN70232 or BMAN72912

The aims of the course unit are to provide students with an advanced-level analysis of the theory and practice of management accounting, focusing particularly on the change in management accounting practice.

On completion of this unit successful students will have achieved the following learning outcomes:
Demonstrate an advanced knowledge of the theory and practice of management accounting, including techniques of costing, budgeting and decision-making.

Demonstrate an advanced knowledge of the theory and practice of management accounting, including the wider issues of strategic management accounting, cost management and management accounting and governance in new organisations. Understand and explain management accounting practices in different organisational contexts, especially through specific case studies.
Demonstrate the knowledge of specific areas of the subject, including performance measurement models, management control and transfer pricing, and the processes of diffusion of new practices.
 
Work in groups to examine complex issues of designing management accounting systems. Develop presentational skills for explaining complex accounting issues and for convincing managers about how management accounting could be better understood/used in contemporary organisations.
The methods of assessment for this unit allow students to demonstrate achievement of all intended learning outcomes.
 

Assessed Groupwork (20%)

Written Examination (80%)

Informal advice and discussion during a lecture, seminar, workshop or lab. Specific course related feedback sessions.
Written and/or verbal comments on assessed or non-assessed coursework. Written and/or verbal comments after students have given a group or individual presentation.

The following is the text to be used on this course unit (recommend to purchase): Danture Wickramasinghe & Chandana Alawattage (2012) Management Accounting Change: Approaches and Perspectives, Routledge: London/New York.

Most supplementary readings will be case material and the articles, especially from the following journals and magazines:

Accounting, Organizations and Society Accounting, Auditing and Accountability Journal Critical Perspectives on Accounting Management Accounting Research
European Accounting Review
Journal of Management Accounting Research Journal of Cost Management
Financial Management (UK) Harvard Business Review Financial Times

Students are expected to make extensive use of more relevant texts and journals available within the Precinct and other University Libraries, or through the Libraries' system of electronic provision. Advice and guidance on appropriate reference materials will be given in formal lectures during the course.
 

Informal Contact Method

Office Hours

Informal discussions after the class.