BE131-6-AU-CO:
Advanced Management Accounting
2022/23
Essex Business School
Colchester Campus
Autumn
Undergraduate: Level 6
Current
Thursday 06 October 2022
Friday 16 December 2022
15
10 October 2022
Requisites for this module
BE111 and BE113
(none)
(none)
(none)
BE133
BSC N400 Accounting,
BSC N401 Accounting (Including Foundation Year),
BSC N402 Accounting (Including Year Abroad),
BSC N404 Accounting (Including Placement Year),
BSC N420 Accounting and Finance,
BSC N422 Accounting and Finance (Including Placement Year),
BSC NN43 Accounting and Finance (Including Foundation Year),
BSC NNK3 Accounting and Finance (Including Year Abroad),
MACCN440 Accounting and Finance,
MACCN441 Accounting and Finance (Including Placement Year),
MACCN442 Accounting and Finance (Including Year Abroad),
BSC NN24 Accounting and Management,
BSC NN27 Accounting and Management (Including Placement Year),
BSC NN42 Accounting and Management (Including Foundation Year),
BSC NNK2 Accounting and Management (Including Year Abroad),
BSC N4L1 Accounting with Economics (Including Foundation Year),
BSC NKL1 Accounting with Economics (Including Year Abroad),
BSC NL41 Accounting with Economics,
BSC NL44 Accounting with Economics (Including Placement Year),
BA L147 Financial Economics and Accounting (Including Placement Year),
BA L148 Financial Economics and Accounting,
BA L149 Financial Economics and Accounting (Including Year Abroad),
BA LX14 Financial Economics and Accounting (Including Foundation Year)
Building on their existing knowledge, this module aims to further students' understanding of management accounting techniques alongside facilitating a critical understanding of the roles that management accounting (and accountants) plays within organisations. It examines a range of issues in relation to cost management, risk/uncertainties, capital budgeting, management control and performance measurement; as well as broader debates surrounding the role of accounting information in shaping (and sustaining) managerial structures and facilitating operational/strategic decision-making within organisations. This module also draws from scholarly research in understanding the way management accounting systems are designed and implemented in various organisational and social contexts.
1. To develop students’ critical understanding of techniques, concepts and ideas that underlie contemporary management accounting practices;
2. To foster students’ capacity for individual and group learning; and
3. To encourage and facilitate critical, analytical thinking concerning the interplays between accounting and management.
On successful completion of the module, students will be able to:
1. technical, analytical and evaluation skills in the application of management accounting techniques for operational/strategic planning and decision-making, with due consideration for the implications of risk and uncertainty;
2. knowledge and critical understanding of management accounting control systems and the importance of behavioural issues in its design and implementation; and
3. knowledge and critical understanding of the contexts within which contemporary management accounting practices emerge and operate.
Skills for Your Professional Life (Transferable Skills)
Analytical Domain Key Activities to Acquire the Skills
Academic and Cognitive Skills
A1 Synthesis and bringing together concepts and ideas x Lectures, Final Exam
A2 Critical thinking x Lectures, Final Exam, Coursework
A3 Evaluation of evidence x Coursework, Final Exam
A4 Creative problem solving
A5 Recognise rival conceptual ideas
Data Anlysis Skills
D1 Analysing quantitative data x Lecture, Final Exam, Seminars
D2 Analysing qualitative data x Lecture, Seminar, Final Exam, Coursework
D3 Anaysing financial data x Lecture, Seminar, Final Exam, Coursework
D4 Analysing Academic literature x Coursework
D5 Analysis of different business reports
D6 Desk research / netnographic skills x Coursework
Personal Effectiveness Domain
Soft Skills
S1 Team work x Seminar
S2 Showing leadership
S3 Showing adaptability to changing circumstances
S4 Showing own initiative
S5 Demonstrating motivation to succeed x Performance in all individual assessment instruments
Communication Skills
C1 Writing a business report
C2 Expressing research findings in report or slide deck x Coursework
C3 Expressing ideas for business purposes
C4 Understanding how to present successfully and confidently
C5 Argumentation / Essay writing skills x Coursework
Professional Practice Domain
Technology Skills
T1 Core IT skills (word, excel, PowerPoint, outlook) x Final Exam
T2 Working with data interactively (dashboards, databases)
T3 Understanding specialist software for your subject including programming and project management tools
T4 Understanding data visualisation and manipulation using industry benchmark software
Research Skills
R1 Identifying research and aims x Coursework
R2 Identifying suitable frameworks and models to aid research aims
R3 Using different research methods appropriately
R4 Reporting research findings x Coursework
R5 Identifying application of research
R6 Understanding plagiarism and referencing x Coursework
Accounting Specific Skills
ACC 1 Developing imaginative thinking within the accounting field x Lecture, Seminar, Final Exam, Coursework
ACC2 Appreciate new ways of seeing accounting such as accounting for gender inequality or accounting for the environment x Lecture, Seminar, Final Exam, Coursework
This module will be delivered via:
a. Ten (10) weekly lectures (plus workshops where appropriate);
b. Five (5) fortnightly classes; and
c. One revision lecture in summer
NB: Attendance at lectures/workshops and classes are compulsory. Advanced preparation (i.e., by undertaking relevant readings and/or attempting assigned problems/exercises) is essential as this will enable you to learn/participate effectively in each session and gain the most from it.
This module does not appear to have a published bibliography for this year.
Assessment items, weightings and deadlines
| Coursework / exam |
Description |
Deadline |
Coursework weighting |
| Coursework |
Autumn Essay |
|
|
| Exam |
Main exam: In-Person, Closed Book, 120 minutes during Summer (Main Period)
|
| Exam |
Reassessment Main exam: In-Person, Closed Book, 120 minutes during September (Reassessment Period)
|
Exam format definitions
- Remote, open book: Your exam will take place remotely via an online learning platform. You may refer to any physical or electronic materials during the exam.
- In-person, open book: Your exam will take place on campus under invigilation. You may refer to any physical materials such as paper study notes or a textbook during the exam. Electronic devices may not be used in the exam.
- In-person, open book (restricted): The exam will take place on campus under invigilation. You may refer only to specific physical materials such as a named textbook during the exam. Permitted materials will be specified by your department. Electronic devices may not be used in the exam.
- In-person, closed book: The exam will take place on campus under invigilation. You may not refer to any physical materials or electronic devices during the exam. There may be times when a paper dictionary,
for example, may be permitted in an otherwise closed book exam. Any exceptions will be specified by your department.
Your department will provide further guidance before your exams.
Overall assessment
Reassessment
Module supervisor and teaching staff
Dr Muhammad Ashraf, email: m.j.ashraf@essex.ac.uk.
Dr Junaid Ashraf & Dr Shoaib Md Ahmed
ebsugcol@essex.ac.uk
No
Yes
No
Dr Pingli Li
University of Southampton
Associate Professor
Available via Moodle
Of 104 hours, 94 (90.4%) hours available to students:
9 hours not recorded due to service coverage or fault;
1 hours not recorded due to opt-out by lecturer(s), module, or event type.
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