2016/17 Taught Postgraduate Module Catalogue

LUBS5008M Accounting and Organisational Performance

15 creditsClass Size: 200

Module manager: Jessica Johnson
Email: j.c.johnson@leeds.ac.uk

Taught: Semester 1 (Sep to Jan) View Timetable

Year running 2016/17

This module is not approved as an Elective

Objectives

The module is intended to extend and consolidate existing technical knowledge in management accounting, integrating research and contemporary practice issues in order to develop a critical understanding of the role of accounting information within organisations and the relationship between accounting information and organisational performance.

Learning outcomes
On completion of the module students will be able to critically assess:
- the importance and relevance of management accounting information within today’s business organisations
- contemporary issues and theories

Skills outcomes
Transferable:
- Competently apply high-level numerical skills to manipulate and interrogate financial and other numerical data
- Extract relevant information from structured and unstructured scenarios and data in order to identify problems and define solutions

Subject Specific:
- Analyse financial and non-financial information to provide a professional insight into the operations of a complex organisation for the purposes of decision-making, performance measurement and management control
- Identify relevant information and define solutions to complex and unpredictable commercial situations, using financial and non-financial data
- Apply management accounting theories and techniques to a variety of complex business scenarios in order to inform management decision-making

Syllabus

Indicative content:
The syllabus provides coverage of advanced techniques of management accounting and includes costing methods, relevant costs for decision-making, cost-volume-profit analysis, pricing, standard costing and variance analysis. The syllabus also includes concepts, contemporary issues and theories underpinning current management accounting practices, including cost management, the budgetary process, strategic management and performance measurement.

Teaching methods

Delivery type	Number	Length hours	Student hours
Lecture	10	2.00	20.00
Seminar	10	1.00	10.00
Private study hours			120.00
Total Contact hours			30.00
Total hours (100hr per 10 credits)			150.00

Opportunities for Formative Feedback

- Feedback will be provided to students in the workshops both through discussion and through practical exercises to test their understanding of course material.
- Students can also obtain feedback on a one-to-one basis from the module leader outside the class setting.

Methods of assessment

Exams

Exam type	Exam duration	% of formal assessment
Standard exam (closed essays, MCQs etc)	2 hr	100.00
Total percentage (Assessment Exams)		100.00

Normally resits will be assessed by the same methodology as the first attempt, unless otherwise stated

Reading list

The reading list is available from the Library website

Last updated: 04/12/2017

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