Global Opportunities

ACC3021 : SA Sem 1 Management Accounting

Semester 1 Credit Value: 10
ECTS Credits: 5.0


To introduce the diversified role of management accounting information in the changing competitive environment.
To examine the relevance of various management accounting techniques in organisational decision making and planning processes.

Outline Of Syllabus

Cost Allocation
Activity based costing and its use in decision making process
Budgeting techniques (e.e. Activity-based Budgeting, Zero-based Budgeting)
Management control issues
Relevance of traditional cost accounting methods

Teaching Methods

Teaching Activities
Category Activity Number Length Student Hours Comment
Scheduled Learning And Teaching ActivitiesLecture131:0013:00PiP Lectures
Guided Independent StudyAssessment preparation and completion130:0030:00N/A
Guided Independent StudyDirected research and reading133:0033:00N/A
Scheduled Learning And Teaching ActivitiesSmall group teaching31:003:00PiP Seminar Groups
Structured Guided LearningStructured non-synchronous discussion20:301:00Canvas discussion boards
Guided Independent StudyIndependent study119:0019:00N/A
Scheduled Learning And Teaching ActivitiesScheduled on-line contact time11:001:00Live online session
Jointly Taught With
Code Title
ACC3002Management Accounting
Teaching Rationale And Relationship

Formal lectures are used to explain the issues and to introduce concepts and techniques. Large group sessions (which are held with the lecture schedule) provide feedback on student-centred learning , by going through worksheets that have been prepared in advance. Students have the opportunity to develop and practice key skills in these sessions. Students are able to judge their progress in the module through feedback in these sessions.

Assessment Methods

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

Other Assessment
Description Semester When Set Percentage Comment
Essay1M1001800 words
Formative Assessments
Description Semester When Set Comment
Prob solv exercises1MSeminar questions provided
Assessment Rationale And Relationship

Assignment is a written essay requiring a critical discussion using relevant examples of topics covered during the semester (max 1,800 words). The assessment is designed to assess all the learning outcomes.

Reading Lists