Registry

Module Specifications

Current Academic Year 2012 - 2013
Please note that this information is subject to change.

Module Title	Mgt. Accounting - Organisational Perspectives
Module Code	AC321
School	DCUBS
Online Module Resources
Module Teacher	Ruth Mattimoe
NFQ level	8	Credit Rating	5
Pre-requisite	None
Co-requisite	None
Compatibles	None
Incompatibles	None

Description

The purpose of this module is to develop an understanding of the practical implementation of management accounting techniques in real life companies and the problems and opportunities associated with this task.It is taught largely through action learning- discussing and presenting case studies and academic articles which have a real world context.Students will be able to examine the uses and consequences of management accounting information in the complex environment of real organisations.Their business awareness will develop along with their analytical, communication and inter-personal skills relevant to the business environment.They will also have an understanding of the changing roles of the management accountant.

Learning Outcomes

1. Discuss and illustrate the multi-disciplinary nature of management accounting and the balance between organisational and technical effectiveness.
2. Critique management accounting techniques and their implementations in real organisations.
3. Evaluate and analyse unstructured business data relevant to the business case study.
4. Interpret and discuss the information output from the analysis in point 3.
5. Describe the evolving role of the management accountant within business entities.
6. Demonstrate time management, interpersonal and communications skills in the preparation of case studies.

Workload	Full-time hours per semester
*Type*	*Hours*	*Description*
Seminars	12	Second lecture in every week for 11 weeks plus reading week for private study
Assignment	35	Researching for and preparation of group case report and preparation and delivery of case presentation
Lecture	12	First lecture every week for 11 weeks including reading week for private study
Independent learning	36	Reading lecture notes before and after lecture sessions
Independent learning	30	Reading case studies and journal articles that will be presented in seminars
Total Workload: 125

All module information is indicative and subject to change. For further information,students are advised to refer to the University's Marks and Standards and Programme Specific Regulations at: http://www.dcu.ie/registry/examinations/index.shtml

Indicative Content and Learning Activities

Implementation of Change in Management Accounting Systems.
Review of relevant literature on change in management accounting systems by Burns, Scapens and other authors and use of case studies in seminar sessions.

International Diversity in Management Accounting Traditions.
Discussion of Japanese Management Accounting; review of research on management accounting in the Uk and other European countries..

Management Accounting in Service Industries.
Review of operation of service industries, profit drivers, cost control, taking hotels and restaurants and other businesses as exemplars. Accounting and Marketing aspects of service businesses. Examination of relevant case studies in seminar sessions- usually in the second lecture. The first lecture session on this topic would cover some theory, some CIMA reports of relevance and academic journal articles..

The Contribution of Management Accounting to Sustainable competitive strategies.
Review of Strategic Management Accounting literature; review of relevant cases in seminar sessions..

Evolving roles of Management Accountants.
Review of recent professional reports from ACCA, ICAEW and CIMA on finance transformation and the need for the accountant to become a business analyst/ business partnering role etc. Review of academic literature..

Management Accounting and Performance Management.
Review of recent research on performance measurement and management, limitations etc. Some case studies will be covered in seminar sessions to show students how performance measurement works in practice..

Assessment Breakdown
Continuous Assessment	100%	Examination Weight	0%

Course Work Breakdown
Type	Description	% of total	Assessment Date
Group presentation	Case Studies	30%	Week 12
Group presentation	Group Case Report	60%	Week 12
Other	Class participation	10%	Every Week

Reassessment Requirement
Resit arrangements are explained by the following categories; 1 = A resit is available for all components of the module 2 = No resit is available for 100% continuous assessment module 3 = No resit is available for the continuous assessment component
This module is category 1

Indicative Reading List

Hyndman, N and Mc Killop, D.: 2009, Cases in Management Accounting and Business Finance, 2nd, Chartered Accountants' Ireland, Dublin, 978-0-903854-74-0
Garrison, R.H, Noreen, E.W and Seal, W.: 2009, Management Accounting, 3rd, Mc Graw Hill,

Other Resources

None

Array

Programme or List of Programmes

BA in Accounting & Finance

Timetable this semester: Timetable for AC321

Date of Last Revision

18-DEC-09

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Registry

Module Specifications

Current Academic Year 2012 - 2013Please note that this information is subject to change.

Current Academic Year 2012 - 2013
Please note that this information is subject to change.