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Unit information: Management Accounting in 2020/21

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

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 coursework 1 60%, coursework 2 20% and group presentation 20%

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.