Module: BMA6101-20 Management Accounting

Level: 6

Credit Value: 20

Module Tutor: Isik Akin

Module Tutor Contact Details: i.akin@bathspa.ac.uk

1. Brief description and aims of module:

Work in business at management level will involve an individual making an input into the decision making process. Even working as a junior manager an individual is likely to be called on to provide information for management accounting purposes. As a result it is important that you understand what management accounting data is used for, and further to understand that the management accountant is concerned with both quantitative and qualitative data. As a key member of the senior management team the management accountant will need to understand the behavioural aspects of planning and control. He/she will need to interact with marketing managers, research and development managers, production managers and strategic managers and be able to provide the data needs of all of these to enable them to reach the right decisions.

This module aims to develop the following desirable graduate attributes:

• Employable, equipped with the skills necessary to flourish in the global workplace, able to work in and lead teams.

• Digitally literate, able to work at the interface of creativity and technology.

• Creative thinkers, doers and makers.

• Ethically aware, prepared for citizenship in a local, national and global context.

2.Outline syllabus

The purpose of this module is to provide you as a business and management student with a critical understanding of the role of the management accountant in business organisations, and in particular the links that such an individual has with other functional managers such as the production, marketing, and human resource managers. These links will be made via the study of; traditional and activity based costing systems, activity based management, cost information for production, performance control, financial reporting and profits, capital budgeting and the balanced scorecard.

Teaching will take place via lectures, workshop, and Minerva. 

3.Teaching and learning activities

You will have a 1 hour lecture and a 2 hour seminar. If you have any questions, you should ask questions during and following lectures and seminars. You can find lecturers’ office hours on Minerva. You are encouraged to seek lecturers out during office hours if you have any problems regarding the course contents and questions. It is important that as students, you need to take up those initiatives to improve your own learning.

All learning materials (lecture slides, questions and answers) are on Minerva at least several days before lectures or seminars. It is vital that you read through those learning materials beforehand.

All key areas related to assessments are on average covered by 3 or 4 weeks if including the final revision weeks. The detailed workings related to seminar, mock exam and previous final exam questions are included in spreadsheet answers, which you can find on Minerva and can be easily accessed.

The main discussion points related to the syllabus are covered by lectures and seminars and you can find detailed explanations in the core textbook. You must use the index at the end of the textbook to find out the paragraphs and chapters which you need to read through if you wish to improve your understanding of conceptual and discussion aspects of this module.

Assessment Item 1:

• Assessment Type: Exam

• Description: Two hour unseen/seen examination (numerical questions are unseen while essay questions are seen).

• % Weighting: 100%