ACC40020 Management Accounting

Academic Year 2020/2021

Management Accounting is important for implementing and controlling an organization's strategy. This course focuses in particular on the technical and behavioural aspects of management accounting systems to allow the participants to develop their understanding of, and their ability to use and design management accounting systems for decision-making, for planning and to control operations, in the context of an organization's strategy.

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Curricular information is subject to change

Learning Outcomes:

On completing this module participants should:
- have mastered key tools in managerial accounting and know when to use them appropriately for decision-making and control;
- be able to explain how the cost and managerial information system that supports these tools operates;
- understand how managerial accounting information affects behaviour and decision-making;
- be able to modify or request modifications to the managerial information system to meet the specific decision-making needs of an organizational unit

Indicative Module Content:

- Managerial Accounting and Performance Management
- Cost concepts and behaviour; flexible budgeting
- Costing systems
- Relevant costs and benefits; cost-volume-profit analysis
- Costs and decision-making
- Cost allocation and Activity-Based Costing
- Customer Profitability Analysis
- Budgetary Planning and Control
- Decentralisation and Performance Evaluation
- Performance Measurement Systems: Balanced Scorecard
- Transfer Pricing

Student Effort Type Hours


Specified Learning Activities


Autonomous Student Learning




Requirements, Exclusions and Recommendations

Not applicable to this module.

Module Requisites and Incompatibles
Not applicable to this module.
Assessment Strategy  
Description Timing Open Book Exam Component Scale Must Pass Component % of Final Grade
Examination: Online examination conducted through Brightspace 2 hour End of Trimester Exam Yes Standard conversion grade scale 40% No


Group Project: Group Case Study involving production of both a written report and an online class presentation Varies over the Trimester n/a Standard conversion grade scale 40% No


Continuous Assessment: Class preparation & participation, including completion of assigned exercises Throughout the Trimester n/a Standard conversion grade scale 40% No


Carry forward of passed components
Resit In Terminal Exam
Autumn Yes - 2 Hour
Feedback Strategy/Strategies

• Group/class feedback, post-assessment
• Online automated feedback

How will my Feedback be Delivered?

Each Group will receive an email with written feedback on their group project. Answers to weekly class exercises will generally be required to be entered online into Brightspace Quizzes before class. Automated feedback/solutions will then be provided online. Other weekly exercises will be discussed during class.

The required textbook is:

JIAMBALVO, James (2020). Managerial Accounting, 7th edition, EMEA edition (available also as an ebook), John Wiley and Sons, Inc., Hoboken, New Jersey.
Name Role
Dr Christoph Drechsler Tutor
Lecture Offering 1 Week(s) - 18, 19, 20, 21, 22, 23, 24, 27, 28, 29, 30, 31 Tues 14:00 - 15:50

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