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2024/25 Taught Postgraduate Module Catalogue

LUBS5008M Accounting and Organisational Performance

15 creditsClass Size: 120

Module manager: Andreea Bordianu

Taught: Semester 1 (Sep to Jan) View Timetable

Year running 2024/25

This module is not approved as an Elective


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
- 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


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 typeNumberLength hoursStudent hours
Private study hours120.00
Total Contact hours30.00
Total hours (100hr per 10 credits)150.00

Private study

This could include a variety of activities, such as reading, watching videos, question practice and exam preparation.

Opportunities for Formative Feedback

Students receive feedback through (i) completing hand-outs on each topic for which answers and general group feedback will be provided; (ii) discussions in seminars with feedback provided during seminars and outline answers provided after the seminars and (iii) answers to end-of-chapter questions.

Methods of assessment

Exam typeExam duration% of formal assessment
Standard exam (closed essays, MCQs etc) (S1)3 hr 100.00
Total percentage (Assessment Exams)100.00

The resit for this module will be 100% by 3 hour examination

Reading list

The reading list is available from the Library website

Last updated: 29/04/2024 16:16:21


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