ACC3021 : SA Sem 1 Management Accounting
- Offered for Year: 2025/26
- Available to incoming Study Abroad and Exchange students
- Module Leader(s): Mr Mick Stockhelm-Alderson
- Lecturer: Dr Doris Xin
- Owning School: Newcastle University Business School
- Teaching Location: Newcastle City Campus
Semesters
Your programme is made up of credits, the total differs on programme to programme.
| Semester 1 Credit Value: | 10 |
| ECTS Credits: | 5.0 |
| European Credit Transfer System | |
Aims
The module is designed around the theme of business planning, and the aims are to:
Critically evaluate the appropriate management accounting systems, tools and analytical techniques to deliver effective planning and control in an organisation.
Assess the consequences of these systems, tools and techniques for managerial behaviour.
Evaluate the impact of relevant issues on the management accountant and the management accounting function, including challenges relating to sustainable development risks and technological shifts such as big data.
Provide research-led teaching that integrates findings from the literature with practical issues.
Outline Of Syllabus
1. Pricing and output decisions including limiting factor decisions
2. Risk and uncertainty in decision-making
3. Quantitative methods for forecasting and business planning
4. Digitalisation, data analytics and big data
5. Use of budgets in business planning including the principles of Beyond Budgeting
A range of organisation types and behavioural aspects explored throughout
Teaching Methods
Teaching Activities
| Category | Activity | Number | Length | Student Hours | Comment |
|---|---|---|---|---|---|
| Guided Independent Study | Assessment preparation and completion | 1 | 30:00 | 30:00 | N/A |
| Scheduled Learning And Teaching Activities | Lecture | 10 | 1:30 | 15:00 | PiP Lectures |
| Guided Independent Study | Directed research and reading | 1 | 32:00 | 32:00 | N/A |
| Scheduled Learning And Teaching Activities | Small group teaching | 3 | 1:00 | 3:00 | PiP Seminar Groups |
| Guided Independent Study | Independent study | 1 | 19:00 | 19:00 | N/A |
| Scheduled Learning And Teaching Activities | Scheduled on-line contact time | 1 | 1:00 | 1:00 | Live online session |
| Total | 100:00 |
Jointly Taught With
| Code | Title |
|---|---|
| ACC3002 | Management Accounting |
Teaching Rationale And Relationship
Formal lectures are used to explain the issues and to introduce concepts and techniques. Seminar sessions provide feedback on student-centred learning, by going through worksheets that have been prepared in advance. Students have the opportunity to develop and practise 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
Exams
| Description | Length | Semester | When Set | Percentage | Comment |
|---|---|---|---|---|---|
| Written Examination | 90 | 1 | M | 100 | N/A |
Formative Assessments
Formative Assessment is an assessment which develops your skills in being assessed, allows for you to receive feedback, and prepares you for being assessed. However, it does not count to your final mark.
| Description | Semester | When Set | Comment |
|---|---|---|---|
| Prob solv exercises | 1 | M | Seminar questions provided |
Assessment Rationale And Relationship
A 90 minute written assessment held at the end of first term. This has been changed from previous years due to the growing concern of AI impact on essay-like coursework.
Reading Lists
Timetable
- Timetable Website: www.ncl.ac.uk/timetable/
- ACC3021's Timetable