| Unit name | Management Accounting |
|---|---|
| Unit code | ACFIM0033 |
| Credit points | 20 |
| Level of study | M/7 |
| Teaching block(s) |
Teaching Block 2 (weeks 13 - 24) |
| Unit director | Dr. Emma Carroll |
| Open unit status | Not open |
| Units you must take before you take this one (pre-requisite units) |
None |
| Units you must take alongside this one (co-requisite units) |
None |
| Units you may not take alongside this one |
None |
| School/department | School of Accounting and Finance - Business School |
| Faculty | Faculty of Social Sciences and Law |
Why is this unit important?
Management Accounting helps students understand the significance of management accounting research and critically analyse its implication for the development of the research field and practice. Students come to understand the possibilities and implications of different management controls (e.g., performance measurement systems, rewards, budgets) and how organisations can use and implement these controls from both a theoretical and empirical standpoint. Insights from the unit may help to inform student career choices, targeted job profiles or graduate programmes.
How does this unit fit into your programme of study
The unit complements the optional “Accountability and Accounting for Sustainability” and “Accounting and Capital Markets” units by ensuring that students have the choice and ability to study the management domain of accounting. It also builds on the initial theorising of management control systems completed in the TB1 unit “Contemporary Issues in Accounting.” Contributing to the overall aim of the MSc A&F programme, topics covered on this unit pertain to a range of management accounting topics.
An overview of content
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.
How will students, personally, be different as a result of the unit
Students will understand the significance of management accounting research and critically analyse its implication for the development of the research field and practice. This unit will also support the development of students’ transferable skills which are important for their future employability.
Learning Outcomes
On completion of this unit students should be able to:
How you will learn
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. Synchronous sessions will be conducted in an interactive manner. Issues and themes will be presented, and their potential merits will be open for discussion and debate.
Each credit equates to 10 hours of total student input. For example a 20 credit unit will take you 200 hours of study to complete. Your total learning time is made up of contact time, directed learning tasks, independent learning and assessment activity. Please see the University Workload statement relating to this unit for more information.
Tasks which help you learn and prepare you for summative tasks (formative):
There are two elements to formative assessment on the unit detailed below:
Tasks which count towards your unit mark (summative):
This unit will be assessed based on an individual coursework and a group presentation detailed below.
When assessment does not go to plan
If a student is required to take a reassessment for the individual coursework, it will be a like-for-like assessment. If a student is required to take a reassessment for the group presentation, they will be asked to deliver a 10-minute individual presentation.
If this unit has a Resource List, you will normally find a link to it in the Blackboard area for the unit. Sometimes there will be a separate link for each weekly topic.
If you are unable to access a list through Blackboard, you can also find it via the Resource Lists homepage. Search for the list by the unit name or code (e.g. ACFIM0033).
How much time the unit requires
Each credit equates to 10 hours of total student input. For example a 20 credit unit will take you 200 hours
of study to complete. Your total learning time is made up of contact time, directed learning tasks,
independent learning and assessment activity.
See the University Workload statement relating to this unit for more information.
Assessment
The assessment methods listed in this unit specification are designed to enable students to demonstrate the named learning outcomes (LOs). Where a disability prevents a student from undertaking a specific method of assessment, schools will make reasonable adjustments to support a student to demonstrate the LO by an alternative method or with additional resources.
The Board of Examiners will consider all cases where students have failed or not completed the assessments required for credit.
The Board considers each student's outcomes across all the units which contribute to each year's programme of study. For appropriate assessments, if you have self-certificated your absence, you will normally be required to complete it the next time it runs (for assessments at the end of TB1 and TB2 this is usually in the next re-assessment period).
The Board of Examiners will take into account any exceptional circumstances and operates
within the Regulations and Code of Practice for Taught Programmes.
