| Unit name | Management Accounting |
|---|---|
| Unit code | EFIMM0048 |
| Credit points | 15 |
| Level of study | M/7 |
| Teaching block(s) |
Teaching Block 2 (weeks 13 - 24) |
| Unit director | Dr. Emma Carroll |
| 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 |
This unit aims to provide students with an overview of key issues in the management accounting and control research literature. Building upon the knowledge of management accounting and control systems that students have acquired in their undergraduate studies, the unit will provide an opportunity to critically analyse and discuss key issues in both classical and contemporary research on management accounting and control.
On completion of this unit students should be able to (inter alia):
The unit consists of 20 lecture hours and 5 tutorials. Tutorials of 1 hour per week are held fortnightly. Tutorial questions will be distributed at the beginning of the semester.
10 x 2 hour Lectures
5 x 1 hour Tutorials
Total: 25 contact hours
Summative Assessment: This unit will be assessed entirely on the basis of a three hour closed-book written examination that will test all the Intended Learning Objectives. The examination will comprise questions that will be essay based.
Students will need to demonstrate their ability to discuss key issues and identify future potential directions in the contemporary and classic management accounting and control literature; and to critically evaluate theoretical, analytical, and methodological approaches adopted by studies in this literature.
Students are required to submit two essays for formative assessment during the course. Each essay will be based on an article from the essential reading list. Each essay must be limited to 1,000 words and should be presented on a printed word format. Essays will be marked and feedback will be provided. Each essay will be broadly representative of questions given in the main exam paper.
The material for this unit consists of an essential reading list that will be supplemented with extensive references to the academic literature in the slides that will accompany each lecture. The references to the academic literature will be mainly drawn from the following journals: Accounting, Organizations and Society; Accounting, Auditing and Accountability Journal; Accounting and Business Research; Administrative Science Quarterly; Behavioural Research in Accounting; British Accounting Review; Contemporary Accounting Research; Critical Perspective on Accounting; European Accounting Review; Harvard Business Review; Journal of Accounting Research; Management Accounting Research; and The Accounting Review. Students are expected to have obtained and read a copy of each chapter and/or paper in the essential reading list prior to each class. The lectures and tutorials will be delivered in an interactive manner.
