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Unit information: Strategic Management Accounting in 2020/21

Unit name Strategic Management Accounting
Unit code EFIMM0119
Credit points 15
Level of study M/7
Teaching block(s) Teaching Block 2 (weeks 13 - 24)
Unit director Dr. Bryer
Open unit status Not open




School/department School of Accounting and Finance
Faculty Faculty of Social Sciences and Law


The unit aims to enable students to develop a good understanding of strategic management accounting, including its historical and contemporary context, the core techniques that commonly compose strategic management accounting practices (including activity based costing, budgeting, key performance indicators, and the balanced scorecard), and the various challenges/difficulties to which these may give rise. Through the use of calculative analysis and case studies, the unit will develop the students’ abilities to analyze strategic management accounting issues and problems, within the wider context of developing employability skills in management.

Intended learning outcomes

On successful completion of this unit, the student will be able to:

1. Be able to apply the calculative principles of a range of contemporary strategic management accounting techniques to relevant management decisions.

2. Be able to evaluate strengths and weaknesses, and discuss issues regarding implementation and effectiveness of these techniques.

3. Be familiar with various contemporary control and strategic challenges, including the wider context of sustainability and sustainable development goals, as well as the growing diversity of organizations and organizational objectives.

4. Be able to analyze specific problems in contemporary strategic management accounting settings, devise innovative solutions, and communicate these effectively

Teaching details

Teaching will be delivered through a combination of synchronous and asynchronous sessions including lectures, tutorials, drop-in sessions, discussion boards and other online learning opportunities

Assessment Details

This unit will be assessed by group coursework 30% and exam 70%

Reading and References

The course will draw on a core text book to set out the calculative foundations of key management accounting areas:

Drury, C. (2015) Management and Cost Accounting (9th Ed.)

Indicative articles include:

  • Ahrens, T., & Chapman, C. S. (2004). Accounting for Flexibility and Efficiency: A Field Study of Management Control Systems in a Restaurant Chain, Contemporary Accounting Research, 21(2): 271-300.
  • Bryer, A. (2014). Participation in budgeting: A critical anthropological perspective, Accounting, Organizations and Society, 39 (2014): 511–530
  • Jack et al. (2017). Accounting, performance measurement and fairness in UK fresh produce supply networks, Accounting, Organizations and Society 63, 17-30
  • McLaren, J., Appleyard, T., & Mitchell, F. (2016). The rise and fall of management accounting systems: A case study investigation of EVAtm. The British Accounting Review