| CODE | ACC5968 | ||||||||||||
| TITLE | Advanced Management Accounting 2 | ||||||||||||
| UM LEVEL | 05 - Postgraduate Modular Diploma or Degree Course | ||||||||||||
| MQF LEVEL | 7 | ||||||||||||
| ECTS CREDITS | 5 | ||||||||||||
| DEPARTMENT | Accountancy | ||||||||||||
| DESCRIPTION | Pre-requisite qualifications Bachelor of Commerce This study-unit aims to give students an in-depth knowledge of the way in which management accounting can be a fundamental and effective tool in strategic organizational planning, decision-making and control. Study-unit Aims This study units aims to discuss, criticise and appraise the following aspects of Management Accounting theory and practice: - Planning and control systems. - Performance measurement and evaluation. - Cost management and strategic management accounting. - The various applications of IT in management accounting practice. Learning Outcomes 1. Knowledge & Understanding: By the end of the study-unit the student will be able to: a) Evaluate the effectivenes individual and corporate behaviour within complex organizational structures. b) Describe various IT applications which can be used to generate relevant management accounting information. 2. Skills: By the end of the study-unit the student will be able to: a) Devise management accounting reports that are relevant to organizational needs. b) Analyse the various aspects of organisational performance using an array of performance measurement tools. c) Generate and interpret reports which can contribute to the strategy setting and execution processes of organisations. d) Assist management in identifying areas for organizational and individual improvement. Main Text/s and any supplementary readings Main Text (all are available at the library): - Drury, C.: Management and Cost Accounting, Cengage, (latest edition) Supplementary Readings (all are available at the library): - Horngren, C.T., Datar, S.M., Foster, G., Rajan, M., Ittner, C.: Cost Accounting a Managerial Emphasis, Pearson (latest edition) - Young, S.M.:Readings in Management & Accounting, Pearson (latest edition) - Kaplan R., Atkinson A.: Advanced Management Accounting, Pearson, (latest edition) |
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| RULES/CONDITIONS | Before TAKING THIS UNIT YOU MUST TAKE ACC2971 AND TAKE ACC3221 AND TAKE ACC5961 | ||||||||||||
| ADDITIONAL NOTES | Pre-requisite Qualifications: Bachelor of Commerce with Accountancy Stream | ||||||||||||
| STUDY-UNIT TYPE | Lecture and Tutorial | ||||||||||||
| METHOD OF ASSESSMENT |
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| LECTURER/S | Francis Debono |
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The University makes every effort to ensure that the published Courses Plans, Programmes of Study and Study-Unit information are complete and up-to-date at the time of publication. The University reserves the right to make changes in case errors are detected after publication.
The availability of optional units may be subject to timetabling constraints. Units not attracting a sufficient number of registrations may be withdrawn without notice. It should be noted that all the information in the description above applies to study-units available during the academic year 2023/4. It may be subject to change in subsequent years. |
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