Management Accounting & Control (895N1)

15 credits, Level 7 (Masters)

Autumn teaching

The main aim of this course is for you to critically reflect on how and why management accounting techniques changed during the twentieth century and beyond, the theoretical controversies explaining this, and the practical ramifications for designing and using management accounting systems.

On completion you will have gained a basic understanding of most practical techniques of management accounting, including contemporary practices; how and why their multiple aims and the changing socio-economic environments in which they operate give rise to difficult design and operational decisions; and be able to analyse these practical issues using the major theories employed in contemporary management accounting research.


67%: Lecture
33%: Seminar


40%: Coursework (Portfolio)
60%: Examination (Unseen examination)

Contact hours and workload

This module is approximately 150 hours of work. This breaks down into about 33 hours of contact time and about 117 hours of independent study. The University may make minor variations to the contact hours for operational reasons, including timetabling requirements.

This module is running in the academic year 2020/21. We also plan to offer it in future academic years. It may become unavailable due to staff availability, student demand or updates to our curriculum. We’ll make sure to let our applicants know of such changes to modules at the earliest opportunity.


This module is offered on the following courses: