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Management Accounting & Control Systems - MAN00012H

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  • Department: The York Management School
  • Credit value: 20 credits
  • Credit level: H
  • Academic year of delivery: 2023-24

Related modules

Pre-requisite modules

Co-requisite modules

  • None

Prohibited combinations

  • None

Additional information

Introduction to Accounting is also a prerequisite.

Module will run

Occurrence Teaching period
A Semester 2 2023-24

Module aims

This module discusses the nature, evolution and development of management accounting control systems as part of organisation performance management and control. It considers theories relevant to the design and implementation of effective control systems, and assesses possible implications of and issues with creating and using management accounting control systems relevant to an organisation’s underlying structure, strategy and environment.

Management accounting techniques introduced in the prerequisite modules are critically assessed against prior learning of the organisation context (structure, strategy, behaviour and compliance) using a variety of perspectives and examples.

The role of the management accountant in contributing to effective performance management and control is reviewed according to a range of perspectives.

Module learning outcomes

  • Appreciate and consider organisations according to their historical, international and environmental contexts (e.g. cultural, economic, industrial, legal etc).

  • Understand a range of theoretical and practitioner perspectives on management accounting control.

  • Analyse and compare the key concepts and functions of possible management accounting control systems within different types of organisations.

  • Evaluate and discuss the impacts and effectiveness of management accounting control systems in performance management in different organisations.

  • Understand how management accounting techniques can affect decision making and employee behaviours.

Module content

Part I: Introduction to /Revision of the Management Accounting and Organisation Context

Part II: Management Accounting Controls in Performance Measurement & Control

  • Traditional Management Accounting (TMA):

  • Strategic Management Accounting (SMA)

Part III: Internal Audit and Internal Control

Seminars are intended to provide opportunities to apply and develop soft skills within the module framework.

There will be mock exam sessions during the module programme to provide further opportunity for students to practice and gain feedback on their learning and application of knowledge and skills in the MACS context

Indicative assessment

Task % of module mark
Closed/in-person Exam (Centrally scheduled) 100

Special assessment rules

None

Indicative reassessment

Task % of module mark
Closed/in-person Exam (Centrally scheduled) 100

Module feedback

Feedback will be given in accordance with the University Policy on feedback in the Guide to Assessment as well as in line with the School policy.

Indicative reading

  • Colin, D. (2008). Management & Cost Accounting, 7e, Cengage, ISBN:9781844805662

  • This text was used in UG2 FMFR (2720101).

  • Bhimani, A. (Ed): (2006). Contemporary issues in management accounting, Oxford: Oxford University Press

  • This text is available as an e-book.

  • Electronic chapters of a selection of texts will be recommended from the library.

  • A range of articles from academic and recent professional body literature will be made available to students via the VLE.

  • Students are also expected to research and reference their own learning materials.


The information on this page is indicative of the module that is currently on offer. The University constantly explores ways to enhance and improve its degree programmes and therefore reserves the right to make variations to the content and method of delivery of modules, and to discontinue modules, if such action is reasonably considered to be necessary. In some instances it may be appropriate for the University to notify and consult with affected students about module changes in accordance with the University's policy on the Approval of Modifications to Existing Taught Programmes of Study.