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Unit information: Management Accounting in 2019/20

Please note: Due to alternative arrangements for teaching and assessment in place from 18 March 2020 to mitigate against the restrictions in place due to COVID-19, information shown for 2019/20 may not always be accurate.

Please note: you are viewing unit and programme information for a past academic year. Please see the current academic year for up to date information.

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




School/department School of Accounting and Finance
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.

Intended learning outcomes

On completion of this unit students should be able to:

  1. Demonstrate an appreciation of key topics in the management accounting and control literature;
  2. Understand the theoretical underpinnings that underlie different management accounting and control research;
  3. Understand the different perspectives, such as economic, cultural, political, social and behavioural, embedded in management accounting and control research;
  4. Understand the different methodologies applied in management accounting and control studies;
  5. Demonstrate an ability to critically evaluate published papers found in the management accounting and control literature;
  6. Consider current and future directions in management accounting and control research.

Teaching details

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

Assessment Details

Summative assessment: two-hour closed book written examination (60%) and individual coursework (40%)

  • The exam consists of questions on key topics and perspectives in the management accounting and control literature. Students will need to show an awareness of the theoretical and methodological underpinnings of these topics and perspectives.
  • The coursework will be a literature review of a management accounting and control topic which must be limited to 2,500 words. Students will need to demonstrate their ability to discuss the focal issues of the topic and identify current and future directions in researching the focal issue.
  • Both the exam and coursework examine the intended learning outcomes listed above, but the exam is focused on intended learning outcomes 1-4 and the coursework is focused on intended learning outcomes 1-6.

Formative assessment: Students will be required to submit one essay for formative assessment during the unit. The essay must be limited to 1,000 words. Essays will be marked, and feedback will be provided. The essay will prepare students for submitting their coursework and also for the exam.

Reading and References

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.