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Management accounting


This module aims to provide an advanced overview of current developments in thought and practice of management accounting, strategy, and organisational control. Emphases are given to the economic and behavioural analysis of management accounting issues and to strategic and organisational aspects of control systems design.

Topics covered

Unit 1 The Context of Management Accounting
Unit 2 Pricing and Production-Volume Decisions
Unit 3 Production Decisions, the Value Chain and Production Capacity
Unit 4 Volume-Based Cost Systems
Unit 5 Activity-Based Cost Systems I
Unit 6 Activity-Based Cost Systems II
Unit 7 Capital Investment Decisions
Unit 8 Performance Measurement Systems and Strategic Budgeting


  • one three-hour unseen written examination (70%)
  • two tutor marked assignments (30%)