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ACC3002 : Management Accounting

  • Offered for Year: 2023/24
  • Module Leader(s): Professor Josephine McLaren
  • Lecturer: Dr Doris Xin
  • Owning School: Newcastle University Business School
  • Teaching Location: Newcastle City Campus
Semester 1 Credit Value: 10
Semester 2 Credit Value: 10
ECTS Credits: 10.0


The module is designed around the themes of business planning and control, and the aims are to:

(1) Critically evaluate the appropriate management accounting systems, tools and techniques to deliver effective planning and control in an organisation.
(2) Assess the consequences of these systems, tools and techniques for managerial behaviour.
(3) 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.
(4) Provide research-led teaching that integrates findings from the literature with practical issues.

Outline Of Syllabus

1. Business planning and control
2. Strategic management accounting
3. Management accounting and business planning
4. Criticisms of traditional budgeting
5. Improving business planning and budgeting
6. The balanced scorecard and alternative models
7. Behavioural aspects of business planning
8. Organisational architecture for control, including information requirements, systems and developments in technology
9. Pricing decisions including transfer pricing, and the behavioural incentives created
10. Standard costing and variance analysis with the particular emphasis on mix and yield variance for control and performance measurement purposes.
11. Decision-making to promote effective use of scarce resources, including linear programming and shadow prices, with a particular emphasis on environmental considerations.

Teaching Methods

Teaching Activities
Category Activity Number Length Student Hours Comment
Guided Independent StudyAssessment preparation and completion160:0060:00Time for formative and summative assessment
Scheduled Learning And Teaching ActivitiesLecture251:0025:00PiP Lectures (will be split into 18 weeks-9 weeks per semester)
Structured Guided LearningLecture materials13:003:00Pre-recorded Lecture
Scheduled Learning And Teaching ActivitiesLecture21:002:00Online Revision sessions
Guided Independent StudyDirected research and reading166:0066:00N/A
Scheduled Learning And Teaching ActivitiesSmall group teaching61:006:00PiP Seminars
Guided Independent StudyIndependent study138:0038:00N/A
Teaching Rationale And Relationship

Lecture materials are used to explain the issues, and to introduce concepts and techniques.
Small group teaching helps to improve students' skill development and offers 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 and through attempting practice questions.

Assessment Methods

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

Description Length Semester When Set Percentage Comment
Written Examination1802A100N/A
Formative Assessments
Description Semester When Set Comment
Prob solv exercises1MPractice Questions
Prob solv exercises2MPractice Questions
Assessment Rationale And Relationship

Written examination is required to match professional accreditation requirements. The formal examination tests the students' understanding of the knowledge and skills outcomes, in particular their ability to frame management accounting problems from scenarios provided, solve the problems and then evaluate their solutions.

In the case of an alternative semester 2 assessment (worth 100% of the overall module mark) being necessary due to circumstances, the module leader will in the first instance consult with the DPD as to the requirements of the professional accrediting body to discuss possible acceptable alternatives.

Reading Lists