Module Details

BE859-7-SP-CO: Performance Management

Note: This module is inactive. Visit the Module Directory to view modules and variants offered during the current academic year.

Year: 2017/18
Department: Essex Business School
Essex credit: 10
ECTS credit: 5
Available to Study Abroad / Exchange Students: No
Full Year Module Available to Study Abroad / Exchange Students for a Single Term: No
Outside Option: No

Supervisor: tba
Teaching Staff: tba
Contact details: tba

Module is taught during the following terms
Autumn Spring Summer

Module Description


This module builds upon previous study of the area and begins by setting management accounting within a strategic context. The module goes on to evaluate contemporary management accounting research and developments in the context of practical real life business case studies. The module discuses and applies conventional and contemporary management accounting principles and techniques to practical problems and scenarios. Taking account of dramatic changes within the business environment in recent decades including deregulation, globalisation, reducing product life cycles, continuous improvement objectives and increasing customer sophistication among others, the module then looks at management accounting from a strategic perspective, first considering strategic cost management approaches and then moving on to the issues of performance measurement and management controls.


The aims of the module are:
1) to provide students with wider understanding of management accounting by locating management accounting in socio political, socio economic and socio cultural context;
2) to enable students to understand the contemporary approaches of management accounting used by modern businesses;
3) to support and encourage education and learning, and foster the capacity for individual study;
4) to encourage and facilitate critical, analytical thinking as a foundation for subsequent academic study, employment and personal development;
5) to provide the necessary support to enable the successful completion of the degree;
6) to develop active learning and self assessment skills.


On completion of this module, students will:
1) have a systematic understanding and critical awareness of management accounting in a strategic context;
2) be able to comprehensively analyse and critically understand strategic cost management approaches and performance measurement in private and public sector corporations;
3) demonstrate clear conceptual understanding of both the theoretical and practical aspects of contemporary management accounting;
4) be able to critique and evaluate contemporary management accounting approaches used in modern businesses;
5) be able to discuss, debate, critically evaluate and gain an appreciation of the importance of keeping abreast of current and future research into the field of management accounting, given the constantly changing competitive national and international environment and the wider context in which management accounting operates;
6) demonstrate originality and creativity in solving management accounting problems based on real life case studies;
7) demonstrate a deep appreciation of the wider social and ethical implications of contemporary management accounting approaches.

The module consists of 30 contact hours: 6 hour lectures/workshops per week for 5 weeks. The lecture will indicate the main areas and themes that you will consider during the module. All students are required to attend all lectures/workshops and classes. You are expected to complete all required reading for each topic. You must also prepare class material in advance, since you will be expected to participate actively in classes either by leading discussions or responding to issues raised by teaching staff or peers.


Lecture slides will be made available in advance, in order to encourage students to be prepared for the lectures. Lecture slides will primarily come in the form of bullet points. You will have to attend the lectures in order to have clarification of the bullet points.


Session 1: Rational Management Accounting

Session 2: Management Accounting in a Strategic Context

Session 3: ABC and ABM : An Alternative to Traditional Management Accounting: Management Accounting in a Strategic Context

Session 4/5: Japanese Management Accounting : Life Cycle Costing, Target Costing and Kaizen Costing

Session 6: Total Quality Management

Session 7/8: Strategic Cost Management: Value Chain Analysis and Business Process Re Engineering

Session 8: The Balanced Scorecard Approach

Session 9: Performance Measurement in Hospitals

Session 10: Review and Test

Learning and Teaching Methods

Lectures, workshops and classes.


50 per cent Coursework Mark, 50 per cent Exam Mark


Coursework (50%) and an examination (50%). The assessed coursework component of the module will comprise a 1500 word essay. A two hour written examination will account for the remaining 50% of the assessment.

Exam Duration and Period

2:00 during Summer Examination period.

Other information

ELECTIVE module. This module will be taught over one full day per week, during a 5-week teaching block (Weeks 16-20).


  • Atkinson, A.A., Kaplan, R.S. and Young, S.M. (2004) Management Accounting, 4th Ed. Prentice Hall.
  • Ashton, D., Hopper, T., and Scapens, R., (eds.) (1995), Issues in Management Accounting, Hemel Hempstead: Prentice Hall, Second Edition.
  • Drury, C., Management and Cost Accounting, London: Thompson Business Press, 5th (2000) or 6th (2004) Edition.
  • Garrison, R., Noreen, E. and Seal, W., (2003) Management Accounting, London, McGraw Hill
  • Appropriate case studies will be added during curriculum development.

Further information