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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.
Accounting information is a fundamental resource for enabling managers to make decisions. This course emphasises a critical understanding of the accounting numbers, the underlying assumptions behind those numbers, and the choice of accounting tools and techniques that will best suit managers’ information needs. The aim of the course is to equip line managers primarily in business (but also public-sector agencies) with the abilities to prepare budgets, develop business cases for capital investment, calculate prices and exercise cost control.
The course uses a range of simulations, case studies and real-life problems in addressing variations in practice between industry sectors and geographical regions.