Content and teaching | Assessment | Availability

Module content and teaching

Principal aims

The module aims to develop both a technical and critical appreciation of management accounting and an understanding of its strengths and limitations. A key emphasis is on application, for example, the intelligent use of the information available to managers to aid their decisions and to evaluate the performance of business units and individuals within them.

Principal learning outcomes

By the end of the module you should be able to: understand the technical and conceptual issues of costing and management control systems and their effect on behaviour; explain the alternative approaches to investment appraisal and its practical applications; understand the need for tailored cost management approaches for different contexts; understand the problems of divisional performance measurement and management and the need for balanced performance measurement systems aligned to corporate strategy; explain the theory of optimal transfer pricing, the behavioural implications of alternative transfer pricing systems and practical applications; understand the need for a greater external focus in management accounting and the roles of strategic management accounting; understand the role played by culture and business environment in the application of management accounting systems; understand the relationship between theoretical work in management accounting and management accounting practice; critically evaluate and interpret management accounting information and its relevance to management decisions; appreciate the cultural and organisational environment and its influences on management accounting theory and practice; demonstrate technical skills related to the preparation and presentation of management accounting information; apply management accounting concepts and practices to analyse business problems and make recommendations; prepare and present professional reports to recommend courses of action.

Timetabled teaching activities

2 hours per week lecture, 1 hour per week seminar

Departmental link

http://www.wbs.ac.uk/students/undergraduate/

Module assessment

Assessment group	Assessment name	Percentage
12 CATS (Module code: IB232-12)
D1 (Assessed/examined work)	Tutor-assessed student presentation	10%
	Examination	90%
D3 (Assessed/examined work)	Tutor-assessed student presentation	10%
	Examination (non-finalists)	90%
D4 (Assessed/examined work)	Tutor-assessed student presentation	10%
	Examination (finalists)	90%
VA (Visiting students only)	100% assessed for VE students (Assignment & Presentation)	100%
15 CATS (Module code: IB232-15)
D2 (Assessed/examined work)	Tutor-assessed student presentation	10%
	15 CATS essay	10%
	Examination	80%
D4 (Assessed/examined work)	Tutor-assessed student presentation	10%
	15 CATS essay	10%
	Examination (finalists)	80%

Module availability

This module is available on the following courses:

Core

• Undergraduate Accounting and Finance (with Intercalated Year/Undergraduate Partnership Programme) (NN37) - Year 4

Optional Core

• Undergraduate Accounting and Finance (NN35) - Year 3
• Undergraduate Accounting and Finance (with Intercalated Year/Undergraduate Partnership Programme) (NN36) - Year 4

Optional

• Undergraduate Chemistry with Management (F1N1) - Year 3
• Undergraduate Chemistry with Management (with Intercalated Year) (F1N2) - Year 4
• Undergraduate Physics and Business Studies (F3N1) - Year 3
• Undergraduate Physics and Business Studies (with Intercalated Year) (F3ND) - Year 4
• Undergraduate Chemistry and Business Studies (FN11) - Year 3
• Chemistry and Business Studies(with Intercalated Year) (FN12) - Year 4
• Undergraduate Mathematics and Business Studies (with Intercalated Year) (G1N2) - Year 4
• Undergraduate Mathematics and Business Studies (G1NC) - Year 3
• Undergraduate Computer and Management Sciences (G5N1) - Year 3
• Undergraduate Computer and Management Sciences (with Intercalated Year) (G5NA) - Year 4
• Undergraduate Mathematics and Economics (with Intercalated Year) (GL12) - Year 4
• Undergraduate Computer and Business Studies (GN51) - Year 3
• Undergraduate Computer and Business Studies (with Intercalated Year) (GN5A) - Year 4
• BSc Engineering and Business Studies (HN11) - Year 3
• Undergraduate Economics 4 Year Variants (L114) - Year 4
• Undergraduate Law and Business Studies (MN31) - Year 2
• Undergraduate Law and Business Studies (MN31) - Year 3
• Undergraduate Law and Business Studies (MN32) - Year 2
• Undergraduate Law and Business Studies (MN32) - Year 3
• Undergraduate Law and Business Studies (MN32) - Year 4
• Law and Business Four Year (Qualifying Degree) (MN34) - Year 2
• Law and Business Four Year (Qualifying Degree) (MN34) - Year 3
• Law and Business Four Year (Qualifying Degree) (MN34) - Year 4
• Undergraduate Law and Business Studies with Intercalated Year (3+1) (MN35) - Year 2
• Undergraduate Law and Business Studies with Intercalated Year (3+1) (MN35) - Year 3
• Undergraduate Law and Business Studies with Intercalated Year (3+1) (MN35) - Year 4
• Undergraduate Law and Business Studies with Intercalated Year (4+1) (MN36) - Year 2
• Undergraduate Law and Business Studies with Intercalated Year (4+1) (MN36) - Year 4
• Undergraduate Law and Business Studies with Intercalated Year (4+1) (MN36) - Year 5
• Undergraduate Law and Business Studies (Qualifying Degree) with Intercalated Year (MN37) - Year 2
• Undergraduate Law and Business Studies (Qualifying Degree) with Intercalated Year (MN37) - Year 4
• Undergraduate Law and Business Studies (Qualifying Degree) with Intercalated Year (MN37) - Year 5
• Undergraduate International Business (N140) - Year 4
• Undergraduate International Business with French (N1R1) - Year 4
• Undergraduate International Business with German (N1R2) - Year 4
• Undergraduate International Business with Italian (N1R3) - Year 4
• Undergraduate International Business with Spanish (N1R4) - Year 4
• BSc in Management (N201) - Year 3
• BSc in Management (with Intercalated Year/UPP) (N202) - Year 2
• BSc in Management (with Intercalated Year/UPP) (N202) - Year 4
• BSc in International Management (N203) - Year 4
• BSc in Management (with Intercalated Year/UPP) (N210) - Year 2
• BSc in Management (with Intercalated Year/UPP) (N210) - Year 4
• Undergraduate Information Systems Management and Innovation (N211) - Year 3
• Undergraduate Information Systems Management and Innovation (with Intercalated Year) (N214) - Year 4
• BSc in Management (N230) - Year 3
• BSc in Management (with Intercalated Year/UPP) (N231) - Year 4
• BSc in Management (N250) - Year 3
• BSc in Management (with Intercalated Year/UPP) (N251) - Year 4
• Undergraduate Accounting and Finance (with Foundation Year) (N4N4) - Year 3
• Undergraduate Accounting and Finance (NN35) - Year 2
• Undergraduate Accounting and Finance (with Intercalated Year/Undergraduate Partnership Programme) (NN36) - Year 2
• Undergraduate Accounting and Finance (with Intercalated Year/Undergraduate Partnership Programme) (NN37) - Year 2