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IB98W - Management Accounting & Control

  • Module code: IB98W
  • Module name: Management Accounting & Control
  • Department: Warwick Business School
  • Credit: 15

Content and teaching | Assessment | Availability

Module content and teaching

Principal aims

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.

Departmental link

Module assessment

Assessment group Assessment name Percentage
15 CATS (Module code: IB98W-15)
D (Assessed/examined work) 1500-2000 word essay 100%
D1 (Assessed/examined work) 1500-2000 word essay 20%
  2 hour examination (Jan) 80%

Module availability

This module is available on the following courses:



Optional Core


  • MSc in Accounting and Finance (N4N3) - Year 1
  • MSc in Accounting and Finance (N4N3) - Year 2