ACC40020 Management Accounting

Academic Year 2019/2020

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

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Curricular information is subject to change

Learning Outcomes:

On completing this module participants should be able to:- know and master some key instruments and tools such as, for example, cost behaviour and causal analysis, critical success factor identification, anticipatory management, ex-post analysis and evaluation;- evaluate the relevance of the key instruments and tools so as to know when to use them appropriately for decision-making;- explain how the cost and managerial information system that supports decision tools operates;- understand how information, including accounting data, affects behaviour and decision-making;- modify or request modifications in the managerial information system to meet the specific decision-making needs of any organizational unit.

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 Component Scale Must Pass Component % of Final Grade
Group Project: < Description > Unspecified Not yet recorded No


Continuous Assessment: < Description > Unspecified Not yet recorded No


Examination: < Description > 2 hour End of Trimester Exam Not yet recorded No


Carry forward of passed components
Not yet recorded

Not yet recorded

Not yet recorded

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