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AC4030: MANAGEMENT ACCOUNTING THEORY (2014-2015)

Last modified: 28 Jun 2018 10:27


Course Overview

This course introduces students to a set of organisational, economic and politico-sociological perspectives with a view to take students’ understanding of management accounting beyond its technical and managerial aspects to the economic, political and social dynamics.  The course content covers:

  • Economic perspectives on management accounting: agency and transaction cost theory

  • Organisational theories of management accounting: systems theory and contingency theory

  • Sociological and political perspectives on management accounting: Marxist, post-Marxist, and institutional theories of management accounting research.

Course Details

Study Type Undergraduate Level 4
Session First Sub Session Credit Points 30 credits (15 ECTS credits)
Campus None. Sustained Study No
Co-ordinators
  • Dr Chandana Alawattage

What courses & programmes must have been taken before this course?

None.

What other courses must be taken with this course?

None.

What courses cannot be taken with this course?

None.

Are there a limited number of places available?

No

Course Description

The content is organised into three main areas covering mainstream, positive and critical theoretical literature in accounting:
  1. Strategic issues in cost management
  2. Organisational theories of management accounting practices
  3. Sociological and political perspectives on management accounting practices and history.

Contact Teaching Time

Information on contact teaching time is available from the course guide.

Teaching Breakdown

More Information about Week Numbers


Details, including assessments, may be subject to change until 31 August 2023 for 1st half-session courses and 22 December 2023 for 2nd half-session courses.

Summative Assessments

1st Attempt: There are THREE elements to the assessment: Student presentation (10%), 2 essays/management reports each circa 2,000 words (15%), 1 two-hour exam (60%).

Copies of the slides in the presentation will be kept for external examiner review.

Formative Assessment

This will take place via tutorial discussions.

Feedback

Verbal feedback is given during tutorial discussions.

Written feedback will be given to assessed coursework.

Course Learning Outcomes

None.

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