Study Abroad and Exchanges



ACC3022 : Management Accounting: Performance and Evaluation

Semester 2 Credit Value: 10
ECTS Credits: 5.0


(a) To introduce students to the responsibility accounting and Management control systems in the context of multinational operations.
(b) To introduce students to the strategic intent of organisations and the design of management control systems to deliver that intent.
(c) To introduce students to the research agenda in management accounting and in particular the Accounting and Finance's current research.

Outline Of Syllabus

Decision rights, performance measures and managerial reward structures
Management control systems and delivering strategic intent
Performance measures in the context of added value

Teaching Methods

Teaching Activities
Category Activity Number Length Student Hours Comment
Guided Independent StudyAssessment preparation and completion132:0032:00N/A
Scheduled Learning And Teaching ActivitiesLecture122:0024:00N/A
Guided Independent StudyDirected research and reading125:0025:00N/A
Scheduled Learning And Teaching ActivitiesSmall group teaching31:003:00N/A
Guided Independent StudyIndependent study116:0016:00N/A
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
Essay2M1001800 words
Assessment Rationale And Relationship

Students are able through the assignment to show their understanding in depth of one or more of the issues covered as well as to practice skills in using research literature.

Reading Lists