Module Details

BE131-6-AU-CO: Advanced 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
Pre-requisites: BE111 and BE113

Supervisor: Professor Shahzad Uddin
Teaching Staff: Shahzad Uddin & Junaid Ashraf
Contact details:

Module is taught during the following terms
Autumn Spring Summer

Module Description

This module aims to further enhance students' knowledge 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/uncertainty, 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.

By the end of this module, students will have developed their:
a) 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;
b) knowledge and critical understanding of management accounting control systems and the importance of behavioural issues in its design and implementation; and
c) knowledge and critical understanding of the contexts within which contemporary management accounting practices emerge and operate.

Learning and Teaching Methods

The 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


30 per cent Coursework Mark, 70 per cent Exam Mark


Coursework consists of a individually-written assignment (30%) and a written examination based on unseen materials (70% weighting)

Exam Duration and Period

2:00 during Summer Examination period.

Other information


The module aims to develop a variety of personal transferable skills by encouraging students to:

Identify and distil key features and arguments covered in texts and presentations

Lead and participate in group discussions

Develop coherent and well structured lines of argument supported by relevant analysis and concepts

Discriminate between relevant and irrelevant information for the purposes of decision-making

Apply analytical skills and critical judgement as required to handle complex ill-structured problems

Develop the ethical awareness required in being professional

Communicate effectively orally and in writing, in presentations, essays and reports

Work under pressure and meet deadlines.

Further information

External Examiner Information

  • Name: Prof Istemi Demirag
    Institution: The University of Keele
    Academic Role: Professor of Accounting