Module Details

BE133-6-SP-CO: Issues In Management Accounting

Year: 2017/18
Department: Essex Business School
Essex credit: 15
ECTS credit: 7.5
Available to Study Abroad / Exchange Students: No
Full Year Module Available to Study Abroad / Exchange Students for a Single Term: No
Outside Option: Yes

Supervisor: Ms Shaila Ahmed
Teaching Staff: Shaila Ahmed
Contact details:

Module is taught during the following terms
Autumn Spring Summer

Module Description

This module builds upon previous study of the subject and begins by locating management accounting within the economic, political, social and cultural contexts. The module goes on to evaluate contemporary management accounting research and developments in the context of practical 'real-life' business case studies. The module discusses and applies conventional and contemporary management accounting principles and techniques to practical problems and scenarios. In the light of recent dramatic changes to the business environment such as deregulation, globalisation, reduced product life cycles, continuous improvement objectives and increasing customer sophistication, the module then moves on to look at management accounting from a strategic perspective. Key issues such as strategic cost management, performance measurement and management controls will be examined in detail. The module also critically evaluates the diffusion of management accounting systems in the privatised sector and critically appraises the influence of new organizational forms and new technologies on the role of management accounting nationally and internationally.


This module aims:
1. to provide students with broader understanding of management accounting by locating it within the socio-political, socio-economic and socio-cultural contexts;
2. to support and encourage education and learning, and foster the capacity for individual study;
3. to encourage and facilitate critical, analytical thinking as a foundation for subsequent academic study, employment and personal development;
4. to provide the necessary support to enable the successful completion of the degree;
5. to develop active learning and self-assessment skills.


1. Gain an appreciation of the importance of keeping abreast of current and future research into the field of management accounting given the ever-evolving competitive environment and the wider context in which management accounting operates.
2. Develop an understanding of management accounting within an economic, political, social and cultural context.
3. Understand strategic and performance measurement issues in management accounting.
4. Understand global management control practices and the role of accounting information in globalisation and privatisation.
5. Develop an understanding of management accounting's role in organisational change, creativity and innovation.
6. Understand comparative management accounting practices in varied contexts.

Learning and Teaching Methods

The module will be delivered over 10 weeks, consisting of one 2-hour lecture/workshop per week plus 1-hour fortnightly classes. In addition, one revision lecture will be held during the summer term.

Students are required to attend all lectures/workshops and classes. They are expected to prepare for these sessions in advance by undertaking the essential readings and preparing a draft answer for class discussion questions. During classes, students are expected to participate actively by leading/taking part in class discussions and/or responding to issues raised by teaching staff or peers.


30 per cent Coursework Mark, 70 per cent Exam Mark


Students will be assessed via an individually-written coursework (30% weighting)

Exam Duration and Period

2:00 during Summer Examination period.

Further information