ACC3022 : SA Sem 2 Management Accounting: Performance and Evaluation
- Offered for Year: 2025/26
- Available to incoming Study Abroad and Exchange students
- Module Leader(s): Mr Mick Stockhelm-Alderson
- Owning School: Newcastle University Business School
- Teaching Location: Newcastle City Campus
Semesters
Your programme is made up of credits, the total differs on programme to programme.
| Semester 2 Credit Value: | 10 |
| ECTS Credits: | 5.0 |
| European Credit Transfer System | |
Aims
The module is designed around the themes of business planning and control, and the aims are to:
(1) Critically evaluate the appropriate management accounting systems, tools and techniques to deliver effective control in an organisation.
(2) Assess the consequences of these systems, tools and techniques for managerial behaviour.
(3) Evaluate the impact of relevant issues on the management accountant and the management accounting function, including challenges relating to environmental accounting and sustainable development.
(4) Provide research-led teaching that integrates findings from the literature with practical issues.
Outline Of Syllabus
1. Use of standard costing and variance analysis to control business activities
2. Performance management - divisionalisation, transfer pricing, quality and environmental and sustainability management including behavioural factors
3. Strategic management accounting to aid creation of value and strategic performance management
A range of different organisation types and behavioural aspects are explored throughout
Teaching Methods
Teaching Activities
| Category | Activity | Number | Length | Student Hours | Comment |
|---|---|---|---|---|---|
| Scheduled Learning And Teaching Activities | Lecture | 9 | 1:30 | 13:30 | In-person lectures |
| Guided Independent Study | Directed research and reading | 1 | 33:00 | 33:00 | N/A |
| Scheduled Learning And Teaching Activities | Small group teaching | 3 | 1:00 | 3:00 | PiP Seminar Sessions |
| Guided Independent Study | Independent study | 1 | 49:30 | 49:30 | N/A |
| Scheduled Learning And Teaching Activities | Scheduled on-line contact time | 1 | 1:00 | 1:00 | Live online sessions |
| Total | 100:00 |
Jointly Taught With
| Code | Title |
|---|---|
| ACC3002 | Management Accounting |
Teaching Rationale And Relationship
Lecture materials are used to explain the issues, and to introduce concepts and techniques.
Small group teaching helps to improve students' skill development and offers feedback on student-centred learning, by going through worksheets that have been prepared in advance. Students have the opportunity to develop and practise key skills in these sessions. Students are able to judge their progress in the module through feedback in these sessions and through attempting practice questions.
Assessment Methods
The format of resits will be determined by the Board of Examiners
Exams
| Description | Length | Semester | When Set | Percentage | Comment |
|---|---|---|---|---|---|
| Written Examination | 90 | 2 | A | 100 | N/A |
Formative Assessments
Formative Assessment is an assessment which develops your skills in being assessed, allows for you to receive feedback, and prepares you for being assessed. However, it does not count to your final mark.
| Description | Semester | When Set | Comment |
|---|---|---|---|
| Prob solv exercises | 2 | M | Seminar questions provided |
Assessment Rationale And Relationship
From 2025/26 this module will be assessed using a written examination due to the risks associated with the use of AI
Reading Lists
Timetable
- Timetable Website: www.ncl.ac.uk/timetable/
- ACC3022's Timetable