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ACC3002 : Management Accounting

  • Offered for Year: 2019/20
  • Module Leader(s): Dr Marwa Elnahass
  • Lecturer: Dr Jane Gibbon, Miss Melis Besen, Dr Doris Xin
  • Owning School: Newcastle University Business School
  • Teaching Location: Newcastle City Campus
Semester 1 Credit Value: 10
Semester 2 Credit Value: 10
ECTS Credits: 10.0


(a) To introduce students to the responsibility accounting and Management control systems in the context of multinational operations.
(b) To introduce students to the strategic intent of organisations and the design of management control systems to deliver that intent.
(c) To introduce students to the research agenda in management accounting and in particular the Accounting and Finance's current research.

Outline Of Syllabus

Outline Of Syllabus
1.       The framework of the allocation of decision rights, performance measures and rewards.
2.       Responsibility centres and the design of performance measures that attempt to make individual business unit incentives coincide with group incentives.
3.       Performance measures.
4.       Rewards– the case for incentive based compensation
5.       Budgeting for decision-making and decision control, how budgeting resolves some agency problems.
6.       Corporate Strategy and the Management Control System: the Balanced Scorecard and EVA
7.       Acquisition, Vertical Integration and Segment Reporting
8.       The Matrix Organisation and Management Control systems
9.       Traditional versus Activity based Costing and customer profitability analysis
10.       Cost allocation - Theory & Practice

Teaching Methods

Teaching Activities
Category Activity Number Length Student Hours Comment
Guided Independent StudyAssessment preparation and completion150:0050:00N/A
Scheduled Learning And Teaching ActivitiesLecture182:0036:00N/A
Guided Independent StudyDirected research and reading162:0062:00N/A
Scheduled Learning And Teaching ActivitiesSmall group teaching61:006:00N/A
Guided Independent StudyIndependent study146:0046:00N/A
Jointly Taught With
Code Title
ACC3021Management Accounting - Relevance Lost for Erasmus and study abroad students
ACC3022Management Accounting: Performance and Evaluation
Teaching Rationale And Relationship

Formal lectures are used to explain the issues, and to introduce concepts and techniques. Large group sessions provide feedback on student-centred learning, by going through worksheets that have been prepared in advance. Students have the opportunity to develop and practice key skills in these sessions. Students are able to judge their progress in the module through feedback in these sessions.

Seminars help improve students' skill development.

Assessment Methods

The format of resits will be determined by the Board of Examiners

Description Length Semester When Set Percentage Comment
Written Examination1802A100N/A
Exam Pairings
Module Code Module Title Semester Comment
LAC3002Management Accounting2N/A
Formative Assessments
Description Semester When Set Comment
Prob solv exercises1MSeminar questions provided
Prob solv exercises2MSeminar questions provided
Assessment Rationale And Relationship

The formal examination test the students intended knowledge and skills outcomes. In particular their ability to frame management accounting problems, solve them and then write up their interpretation of their solutions.

Reading Lists