ACCT08030 2016 Strategic Management Accounting 1

General Details

Full Title
Strategic Management Accounting 1
Transcript Title
Strategic Mgmt Accounting 1
N/A %
Subject Area
ACCT - Accounting
BUS - Business
08 - NFQ Level 8
05 - 05 Credits
Start Term
2016 - Full Academic Year 2016-17
End Term
9999 - The End of Time
Caroline McNulty
Programme Membership
SG_BACCO_K08 201600 Bachelor of Business (Honours) in Accounting Stream (Add-on) SG_BFINA_K08 201600 Bachelor of Business (Honours) in Business in Finance Stream (Add-on) SG_BACCO_H08 202100 Bachelor of Arts (Honours) in Business in Accounting L8 SG_BFINA_K08 202100 Bachelor of Business (Honours) in Finance Stream (Add-on)

Further develops students understanding and ability to apply management accounting concepts and techniques. Independent learning and critical evaluation of current practice is encouraged.

Learning Outcomes

On completion of this module the learner will/should be able to;


Discuss current issues and developments in management accounting.


Analyse and propose solutions to various business scenarios. 


Communicate information individually or in teams using written, visual and numerical forms.

Teaching and Learning Strategies

Lectures supported by tutorials.

Independent learning and research will be encouraged.

Module Assessment Strategies

There will be no assessment in this semester.

Repeat Assessments


Module Dependencies

None ACCT07017 201100 Management Accounting Planning, Control and Decision-Making 1 ACCT07018 201100 Management Accounting Planning, Control and Decision-Making 2
None ACCT08020 201100 Strategic Management 2

Indicative Syllabus

Modern business environment current issues - TQM, WCM, Backflush costing,Through-put accounting, Big data and Integrated reporting.

Decision-making - Advanced application of C-V-P, relevant costs, linear programming, target costing and transfer pricing 

Coursework & Assessment Breakdown

End of Semester / Year Formal Exam
100 %

End of Semester / Year Assessment

Title Type Form Percent Week Learning Outcomes Assessed
1 Final Exam Final written exam including numerical and / or theoretical questions Final Exam Closed Book Exam 100 % End of Term 1,2,3

Full Time Mode Workload

Type Location Description Hours Frequency Avg Workload
Group Learning Flat Classroom Group activity 3 Weekly 3.00
Lecture Flat Classroom Lecture 1 Weekly 1.00
Independent Learning UNKNOWN Personal study 3 Weekly 3.00
Total Full Time Average Weekly Learner Contact Time 4.00 Hours

Required & Recommended Book List

Recommended Reading
2015-01-13 Management and Cost Accounting Cengage Learning EMEA
ISBN 1408093936 ISBN-13 9781408093931

Colin Drury's Management and Cost Accounting covers the theory and practice of management and cost accounting and includes extensive assessment questions and illuminating Real World Views. This textbook is ideally suited for use on management accounting and cost accounting modules taught on undergraduate accounting courses and for students preparing for the cost and management accounting examinations of the professional accountancy bodies at intermediate or advanced level. It is also appropriate for use by postgraduate and higher national diploma students studying cost and management accounting for the first time.

Module Resources

Non ISBN Literary Resources

Management and Cost Accounting, 7th Edition. Colin Drury. Cengage Learning, 2015

Other Resources

ACCA F5 Complete Text, Performance Management, Kaplan Publishing, Current Year, ISBN: 978-1-78415-213-0

Paper P1 Management Accounting. CIMA Study Text. Kaplan Publishing. Current Year, ISBN: 978-1-78415-299-4

Paper P2 Advanced Management Accounting,  CIMA Study Text. Kaplan Publishing. Current Year, ISBN: 978-1-78415-300-7

Cases & Solutions in Management Accounting and Business Finance. 3rd Edition Hyndman and McKillop. Gill & Macmillan and ICAI. 2013, ISBN: 978-1-908199-49-2

Accounting Journals and Library Facilities

Additional Information