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MODULE SPECIFICATION TEMPLATE
MODULE DETAILS
Module title
Management Control Systems
Module code
MA360
Level
Level 4
Level 5
Level 6
Level 7
Credit rating
20
Pre-requisites for
registration on this module
MA283 - Management Accounting Systems
eventually it is anticipated that these
will be specified in terms of learning
outcomes; in the interim they should
be specified in terms of other
module codes, or equivalent
Type of module
20 credit year-through module
Period of time over which it is
delivered and mode of delivery
Brief description of
module content and/ or
aims
Overview (max 80 words)
An advanced, specialised and highly contemporary course in
management accounting control systems based on a pre-requisite
high level of technical understanding of the subject as gained on the
management accounting modules in years one and two.
Module team/ author/
coordinator(s)
A.J Cilliers and P. Grant
Semester 1 or 2
1 through 2
Site/ campus where
delivered
Moulescoomb
Field(s) for which module is appropriate and status in that field
Field
Status (mandatory/ compulsory/ optional)
Course(s) for which module is appropriate and status on that course
Course
Status (mandatory/ compulsory/ optional)
BSc (Hons) Accounting and Finance
Compulsory
Template updated: June 2011
MODULE AIMS, ASSESSMENT AND SUPPORT
Aims
To provide a comprehensive and critical understanding of both
operational and management control systems.
To introduce a range of alternative perspectives on the role of
management accounting in organisations and society.
Learning outcomes/
objectives
On completion of this module students should be able to:
Subject specific:

Integrate contemporary literature in management accounting
control systems
Compare the strengths and weaknesses of current and
emergent practices of management control
Outline, integrate and evaluate the role of management
accounting in its wider organisational and social context
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Cognitive:

Demonstrate a capacity for critical and analytical thinking and an
ability to recognise where the particular skills or ideas learned on
the course may be relevant to solving a new problem.

Analyse and draw reasoned conclusions concerning structured
and unstructured problems from a given set of data and/or data
which must be acquired by the student.

Locate, extract and analyse data from multiple sources,
including the acknowledgement and referencing of sources.

Demonstrate numeracy skills, including the ability to manipulate
financial and other numerical data and appreciate the statistical
concepts at an appropriate level.

Demonstrate skills in the use of communications and information
technology, in particular, the use of spreadsheets, word
processing software and on-line databases.
Content
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Template updated: June 2011
Introduction to management and accounting control systems
theory and practice.
Contingent theories of management control.
Introduction to alternative perspectives on the role of
accounting in organisations.
Strategy and strategic planning.
Value chain analysis
Budgeting and budget system management/design.
Behavioural research on budgets
Advanced variance analysis.
Divisional performance evaluation.
Transfer pricing.
Balanced Scorecard.
Value based management.
Alternative perspectives on capital budgeting practices in
organisations.
Control in the context of inter-firm relationships
Teaching and learning
strategy
Allocation of study hours to activities
(including pre-module activities,
contact time, private study time and
assessment)
The module will use a mix of teaching and learning processes
including those detailed below. Students are expected to plan their
own study time. Assessment hours are indicative of the time to be
allocated to revision and formal assessment.
Lectures:
20
Open Learning:
Seminars:
20
Self Study:
Workshops:
Including indicative reading,
computer packages, field trips etc
160
0
Total:
Learning support
0
200
Indicative reading:
The latest editions of:
Anthony, R.N. & Govindarajan, V., Management Control Systems,
McGraw Hill.
Berry, A.J., Broadbent, J. & Otley, D., Management Control Systems:
Theories issues and practices, Macmillan.
Drury, C., Management and Cost Accounting, Thomson Learning.
Emmanuel, C., Otley, D. & Merchant, K., Accounting for Management
Control, Thomson Learning.
Emmanuel, C., Otley, D. & Merchant, K., Readings in Accounting for
Management Control, Thomson Learning.
Macintosh, N.B., Management Accounting and Control Systems,
Wiley.
Macintosh, N.B. & Quattrone, P., Management Accounting Control
Systems: An Organizational and Sociological Approach, Wiley.
Merchant, K.A. and Van de Stede, W.A., Management Control
Systems, FT Prentice Hill.
Journals listed below will be helpful in support of the module:
Accounting & Business Research
Accounting Horizons
Accounting, Organisations & Society
Journal of Accountancy
Journal of Accounting Research
Journal of Business Finance & Accountancy
Journal of Cost Management
Management Accounting Research
Assessment tasks
Including weighting of individual
tasks
Template updated: June 2011
Examination (70%): a three hour closed book examination.
Coursework (30%): The coursework will consist of an individual
report/essay/ of 1,000 words.
EXAMINATION INFORMATION
Area examination board
Management Accounting
External examiners
Name
Date appointed
David Russell
QUALITY ASSURANCE
Date of first approval
1995
Only complete where this is not the
first version
Date of last revision
2007
Only complete where this is not the
first version
Date of approval for this
version
March 2012
Version number
2
Modules replaced
None
Specify codes of modules for which
this is a replacement
Template updated: June 2011