Course Resources Archive

To develop students’ knowledge, skills and understanding in evaluating and applying strategic management accounting techniques in different business contexts which will enable them to contribute to the evaluation of the performance of an organisation and its strategic development.

A   Strategic planning and control
Strategic management accounting as an alternative approach to budgeting for control and its impact on modern management accounting

B    Performance measurement systems and design
Management accounting and information systems and the generation of different recording and processing methods and management reports

C    Strategic performance measurement
Strategic performance issues in complex business structures
Divisional performance and transfer pricing issues
Behavioural aspects of performance measurement

D    Performance evaluation and corporate failure
Alternative views of performance measurement including non-financial performance indicators and predicting and preventing corporate failure

E     Current developments and emerging issues in management accounting and performance management
Current developments, issues and trends in management accounting techniques and performance management

i. Knowledge and understanding
On successful completion of the module the student should be able to:
a) Apply contemporary thinking on advanced performance management
b) Apply appropriate tools for advanced performance management
c) Evaluate proposed strategic management accounting options in light of the needs of management and the policy of the enterprise
d) Use strategic planning and control models to plan and monitor organisational performance
e) Assess and identify relevant internal factors and key external influences on organisational performance
f)  Identify and evaluate the design features of effective performance management information and monitoring systems
g) Apply appropriate strategic performance measurement techniques in evaluating and improving organisational performance
h) Evaluatestrategic business performance recognise vulnerability to corporate failure
i)  Identify and assess the impact of current developments in management accounting and performance management on measuring, evaluating and improving organisational performance.

ii Skills
On successful completion of the module the student should be able to:
a) Analyse and interpret financial literature
b) Communicate through group based tutorial activities and written work of a variety of styles

Staff/student contact: approximately 20% (lectures, tutorials)
Student directed study: approximately 80%

The Library Catalogue contains full details of the current reading list for this module. Further details may also be found in the Module Guide.