Global Opportunities

ACC2024 : Management Accounting Systems

Semester 1 Credit Value: 10
ECTS Credits: 5.0


(a) To provide a framework of the methods and techniques of management accounting and control.

(b) To provide a framework for an understanding of the design and operation of management accounting and control systems by considering conceptual and practical issues involved.

Outline Of Syllabus

The module is delivered by means of a series of lectures and seminars.

It covers:
Research methodologies of management accounting
Costing (including ABC)
Planning and control systems (including budgeting and beyond budgeting)
Performance management system
Current issues and transfer pricing

Teaching Methods

Teaching Activities
Category Activity Number Length Student Hours Comment
Structured Guided LearningLecture materials31:003:00Pre-recorded lecture materials
Scheduled Learning And Teaching ActivitiesLecture131:0013:00PiP lectures
Guided Independent StudyAssessment preparation and completion130:0030:00Time for students to complete formative and summative coursework & assessments
Guided Independent StudyDirected research and reading130:0030:00Estimated based on 3 hours per teaching week (not necessarily to do in that week)
Scheduled Learning And Teaching ActivitiesSmall group teaching31:003:00PiP seminars
Structured Guided LearningStructured non-synchronous discussion20:301:002 per semester
Guided Independent StudyIndependent study119:0019:00Balance to equal 100 overall
Scheduled Learning And Teaching ActivitiesScheduled on-line contact time11:001:00N/A
Jointly Taught With
Code Title
ACC2003Financial Control
Teaching Rationale And Relationship

Lectures are used to explore relevant issues and to introduce appropriate concepts and techniques. Seminars are used to enable students to apply and develop skills in an interactive environment.

Assessment Methods

The format of resits will be determined by the Board of Examiners

Other Assessment
Description Semester When Set Percentage Comment
Case study1M100Short case study requiring numerical analysis and short report up to 3000 words
Formative Assessments
Description Semester When Set Comment
Prob solv exercises1MSeminar questions provided
Assessment Rationale And Relationship

Assignment-short case study requiring numerical analysis and the production of a short written report (c. 500 words)

The assessment is designed to test all the learning outcomes.

SEMESTER ONE ONLY STUDY ABROAD: assessment remains unchanged but submission date earlier

Reading Lists