Accessibility statement

Advanced Financial and Management Accounting - MAN00136M

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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 2 2023-24

Module aims

The aim of this module is to give students advanced application and understanding of advanced financial reporting techniques together with the critical evaluation of the impact of financial reporting standards on the reporting choices available to firms. Further, strategic management accounting techniques are assessed as to how and why they are used in different organisations and how effective they may be. The role of the management accountant in contributing to effective organisation performance management and control is reviewed from a range of perspectives.

Module learning outcomes

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

  • Understand, apply and critically assess financial reporting techniques at an advanced level

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

  • Prepare consolidated financial statements using current International Accounting Standards

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

  • Evaluate the relationship between internal management accounting and the external environment.

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

  • Discuss the impacts and benefits of, and issues with, strategic management accounting techniques as part of performance management.

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.