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Unit information: Advanced Management Accounting in 2016/17

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Unit name Advanced Management Accounting
Unit code EFIM30003
Credit points 20
Level of study H/6
Teaching block(s) Teaching Block 1 (weeks 1 - 12)
Unit director Dr. Uche
Open unit status Not open

At least 40% in ACCG20011 Management Accounting



School/department School of Economics, Finance and Management
Faculty Faculty of Social Sciences and Law


This unit highlights the trend in recent decades for management accounting to become more and more strategic in its focus. This began with the growing emphasis on external market conditions and customer preferences in approaches to considering the nature and role of calculations of cost leading up to explicit frameworks for the definition and communication of strategy such as the balanced scorecard.

In discussing the various tools and techniques this unit will build upon the technical groundwork laid in the [2nd year module]. Whilst this course is based around the same text book used for that course, a key point of development will be extensive engagement with the management accounting research literature.

Intended learning outcomes

Students will be familiar with a range of contemporary cost management and other managerial techniques. They will be able to evaluate strengths and weaknesses, discuss issues regarding implementation and effectiveness, and assess the empirical literature used in making these judgements. By the use of case studies, students will have a good grasp of the practical issues relating to these new initiatives.

Teaching details

18 lectures and 18 tutorials

Coursework: Preparation and presentation of approximately eight cases together with some practice examples. Report preparation on 4 case studies

Assessment Details

Summative Assessment:

3 hour unseen exam based on the cases studied on the course and involving comparisons of traditional and contemporary theory in the context of practical commercial situations.

Formative Assessment:

4 x 2,000 word reports based on 4 of the Case Studies prepared for tutorials. Practice questions on each of the subject areas not covered by the above reports

All learning outcomes are tested by both the summative assessment and formative assessment.

Reading and References

  • Drury (2012) Management and Cost Accounting (8th edition) Cengage Learning


  • Drury (2008) Management and Cost Accounting (7th edition)