Aims and Fit of Module

The aim of this module is to build on the basic methods covered in ACF114 through coverage of a range of additional techniques that aid planning, control and decision-making. Themes relating to the impact of internal accounting systems on managerial motivation and incentives will also be introduced.

Learning outcomes

A. Understand a range of management accounting information for control, planning and decision-making. 

B. Analyse and evaluate information such that suitable recommendations to management may be made, showing an awareness of financial and non-financial factors.

C. Demonstrate an awareness of the behavioural impact of management accounting systems in terms of motivation and incentives.

Method of teaching and learning

This module will be taught using a combination of lectures and weekly tutorials. Learning will also be reinforced with materials which will be distributed during the semester.