Unit name | Strategic Management Accounting |
---|---|
Unit code | ECONM2024 |
Credit points | 15 |
Level of study | M/7 |
Teaching block(s) |
Teaching Block 2 (weeks 13 - 24) |
Unit director | Professor. Dugdale |
Open unit status | Not open |
Pre-requisites |
None |
Co-requisites |
None |
School/department | School of Accounting and Finance - Business School |
Faculty | Faculty of Social Sciences and Law |
To enable students to develop a good understanding of strategic decision making, and control of strategic business units. The course will adopt a managerial user-perspective (not an accountant preparer-perspective). Key traditional issues relating to control will be examined, and various contemporary managerial techniques will be explored, such as, activity-based techniques, target costing, balanced scorecard. Through the use of exercises and case-studies the ability to analyse business issues and problems will be developed.
Weekly lecture, bi-weekly exercise lecture alternating with small group tutorial classes. For the student: 15 hours lectures, 5 hours tutorial classes.
Summative assessment:
Three hour written examination (100%) incorporating one question based on a pre-issued case study and directed research; two questions that test understanding of calculative technique and the meaning of such analysis and one question that tests understanding of key concepts.
Formative assessment
Two exercises/cases that develop the ability to undertake financially-based calculations for both decision-making and control and to interpret and discuss the results of such calculations in the context of both financial and non-financial issues.
Accounting for Managers (Collier)
Advanced Management Accounting (Kaplan and Atkinson)
The Design of Cost Management Systems (Cooper and Kaplan)
Harvard Business Review for activity-based costing and the balanced scorecard
Management Accounting Research and Journal of Management Accounting Research for strategic cost management.