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Unit information: Strategic Management Accounting in 2021/22

Unit name Strategic Management Accounting
Unit code EFIMM0119
Credit points 15
Level of study M/7
Teaching block(s) Teaching Block 2 (weeks 13 - 24)
Unit director Dr. Myada Tawfik
Open unit status Not open




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

Description including Unit Aims

The unit aims to enable students to develop a good understanding of strategic management accounting, including its historical and contemporary context, the core techniques that commonly compose strategic management accounting practices (including activity based costing, budgeting, key performance indicators, and the balanced scorecard), and the various challenges/difficulties to which these may give rise. Through the use of calculative analysis and case studies, the unit will develop the students’ abilities to analyze strategic management accounting issues and problems, within the wider context of developing employability skills in management.

Intended Learning Outcomes

On successful completion of this unit, the student will be able to:

1. Be able to apply the calculative principles of a range of contemporary strategic management accounting techniques to relevant management decisions.

2. Be able to evaluate strengths and weaknesses, and discuss issues regarding implementation and effectiveness of these techniques.

3. Be familiar with various contemporary control and strategic challenges, including the wider context of sustainability and sustainable development goals, as well as the growing diversity of organizations and organizational objectives.

4. Be able to analyze specific problems in contemporary strategic management accounting settings, devise innovative solutions, and communicate these effectively

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 group coursework 30% and exam 70%


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. EFIMM0119).

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.