Accounting, Decision Making and Control

Module code: MN2138

Accounting is critical when decision-makers act in businesses. This module will reconcile your knowledge of accounting with decision-making and control within organisations.

By the end of the module, you will be capable of explaining and evaluating the merits of alternative managerial accounting techniques, in cost management and performance measurement. You will be adept at discussing key issues in performance measurement (such as developments and debates about non-financial metrics). You will be able to recognise the main organisational (behavioural, social, technical and cultural) effects of performance measurement design. You will be capable of analysing strategic business problems and organisational issues and develop accounting-based solutions. Plus, you will be able to explain how accounting problems apply to organisations and to global networks of organisations beyond the single firm.

Learning

  • 20 hours of lectures
  • 8 hours of seminars
  • 172 hours of guided independent study

Assessment

  • Exam, 2 hours (100%)