Skip to main content

Unit information: Management Accounting in 2021/22

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 Dr. Emma Carroll
Open unit status Not open




School/department School of Accounting and Finance
Faculty Faculty of Social Sciences and Law

Description including Unit Aims

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.

Intended Learning Outcomes

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.

Teaching Information

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

Assessment Information

This unit will be assessed by coursework 1 60%, coursework 2 20% and group presentation 20%


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 Faculty workload statement relating to this unit for more information.

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. If you have self-certificated your absence from an assessment, you will normally be required to complete it the next time it runs (this is usually in the next assessment period).
The Board of Examiners will take into account any extenuating circumstances and operates within the Regulations and Code of Practice for Taught Programmes.