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Management Accounting and Decisions IV

Please note that the following information may be subject to change.

Programme: Undergraduate

Module Code: N13606

Semester: Spring

Convenor: Ahmed Derbala

Credits & Level: 10 credits; Level 3

Pre-requisites: N13414 (Management Accounting and Decisions III).

Co-requisites: None.

Target Students: Available to Part II Business School students with the required pre-requisite N13414 Management Accounting and Decisions III.

Delivery: 11 ninety-minute lectures and 2 two-hour seminars.

Assessment: One 1.5-hour examination, using a pre-seen case study. (100%)

Exam Format:THREE compulsory questions. Questions may require calculations and written answers. All questions relate to the pre-seen case study.

Summary of Content A critical review of strategic management accounting and the concept of control in organisations. Inter-relationships between big data, integrated reporting and strategic management accounting.

Aims The aim of this module is to build on the concepts of management accounting introduced in previous studies so as to critically evaluate its role in strategic management and management control.

Key Words: Strategic management accounting, management control.

Learning Objectives & Outcomes Knowledge and understanding
This module develops a knowledge and understanding of:
  • The dynamic and changing nature of business and the consideration of the future of organisations within the global business environment, including the management of risk
  • The management of customer expectations, relationships and development of service excellence
  • The use of accounting and other information systems for planning, control, and decision making
  • The management of resources
  • The development, management, application and implementation of information systems and their impact upon organisations
  • The comprehension and use of relevant communications for application in business and management, including the use of digital tools
  • The development of appropriate policies and strategies within a changing environment to meet stakeholder interests
  • The development of strategic priorities to deliver business at speed in an environment where digital technology has reshaped traditional revenue and business models
Intellectual skills
This module develops:
  • The ability to analyse facts and circumstances to determine the cause of a problem and identifying and selecting appropriate solutions
  • Conceptual and critical thinking, analysis, synthesis and evaluation
Professional practical skills
This module develops:
  • Numeracy and quantitative skills to manipulate data, evaluate, estimate and model business problems, functions and phenomena
  • Qualitative skills, including the ability to work with case studies.
Transferable (key) skills
This module develops:
  • Self-management and a readiness to accept responsibility and flexibility, to be resilient, self-starting and appropriately assertive, to plan, organise and manage time
  • Articulating and effectively explaining information



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Nottingham University Business School

Jubilee Campus
Nottingham
NG8 1BB

telephone: +44 (0) 115 846 6602
fax: +44 (0) 115 846 6667
email: business-enquiries@nottingham.ac.uk