- Module code: IB98W
- Module name: Management Accounting & Control
- Department: Warwick Business School
- Credit: 15
Module content and teaching
The module aims to build on students’ understanding of the area from their undergraduate programmes. By focusing on information for planning, control and performance measurement, the module develops students’ understanding of how management accounting information can be used to affect behaviour (both intentionally and unintentionally) within organisations.
Principal learning outcomes
Subject knowledge and understanding: Recognise the significance of the main goal-oriented theories of human behaviour and relate them to the design of performance evaluation systems in organisations; Demonstrate an advanced understanding of various organisational structures and performance measurement designs, including unintended consequences of measuring certain behaviours.Key Skills: Calculate product costs under different systems; Explain their findings to colleagues using relevant presentation media. Cognitive Skills: Critically appraise performance measurement systems and evaluate their effectiveness; Critically evaluate different costing systems and predict the decisions (good and bad) which they may lead to under particular circumstances; Develop predictions regarding human responses to various performance measurement methods; Develop predictions relating to the firm-level outcomes of internal divisional reward systems.Subject-Specific/Professional Skills: Design effective reward systems in various contexts; Set product prices and make product mix decisions in a multi-product environment; Design budgets for projects and organisations.
Timetabled teaching activities
Total contact hours: 27 hours; Lectures per week: 2 hours; Seminars per week: 1 hour; Module duration (weeks, if applicable): 10.
|Assessment group||Assessment name||Percentage|
|15 CATS (Module code: IB98W-15)|
|D (Assessed/examined work)||Assessed Course Work||20%|
|Examination - May||80%|
This module is available on the following courses:
- MSc in Accounting and Finance (N4N3) - Year 2