Accessibility statement

Financial & Management Accounting - MAN00135M

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  • Department: The York Management School
  • Credit value: 20 credits
  • Credit level: M
  • Academic year of delivery: 2023-24
    • See module specification for other years: 2024-25

Module will run

Occurrence Teaching period
A Semester 1 2023-24

Module aims

The aim of this module is to give students a grounding in financial and management accounting. This includes the application of a selection of international financial reporting standards, with reference to areas of topical interest and the impact of techniques on financial statements. Stress will be placed on and the critical evaluation of the impact of financial reporting standards on the reporting choices available to firms. Further, Students will consider how management accounting assists in planning, decision making, performance management and control.

Module learning outcomes

By the conclusion of the module, students will be able to:

  • Discuss the impact of the conceptual framework on the development of financial reporting standards.

  • Critically evaluate the impact of a selection of current International Accounting Standards on financial reports.

  • Critically discuss current issues and topics affecting accounting and the accounting profession.

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

  • Discuss the impacts and benefits of, and issues with, different management accounting techniques.

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

  • Bhimani et al. (2019). Management and Cost Accounting, Pearson.

  • Elliott, B. and Elliott, J. (2022). Financial Accounting and Reporting,Pearson.

  • A selection of academic literature and professional body journal articles will be made available to students via the VLE.

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

  • Students are also encouraged 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.