Unit information: Management Accounting in 2023/24

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	Professor. Morales
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

Unit Information

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.

Your learning on this unit

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.

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

How you will be assessed

Summative Assessment:

Individual coursework 1 60% (2500 words) covering ILO1, ILO2, ILO3, ILO4,
ILO5 and ILO6
Individual coursework 2 20% (1000 words) covering ILO1, ILO2, ILO3, ILO4,
ILO5 and ILO6
Group presentation 20% (20 minutes) covering ILO1, ILO2, ILO3, ILO4,
ILO5 and ILO6

Reassessment

If a student is required to take a reassessment for the individual pieces of
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

Resources

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. EFIMM0048).

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 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.