Durham University
Programme and Module Handbook

Postgraduate Programme and Module Handbook 2012-2013 (archived)


Department: Business School (Business)


Type Tied Level 4 Credits 15 Availability Available in 2012/13 Module Cap None.
Tied to N2K307
Tied to N5K107
Tied to N6K107
Tied to N1KY07
Tied to N1DN07
Tied to N1DP07
Tied to N1DR07
Tied to N1DS07
Tied to N1DM07
Tied to N1D707


  • None


  • Financial Management (PT MA module) or equivalent

Excluded Combination of Modules

  • None.


  • To build on the core concepts of financial management by:
  • developing students’ understanding of the financial control processes of business and their systems context;
  • providing students with the ability to evaluate alternative mechanisms to deliver information for management control and decision making;
  • providing students with a critical understanding of the centrality of management accounting information to wealth creation.


  • Understanding cost behaviour;
  • Short term budgeting;
  • Resource allocation and capacity costs;
  • Activity based costing systems and activity based management;
  • Financial measures of performance, international dimensions;
  • Strategic management accounting;
  • Balanced scorecard;
  • Incentive measures and performance;
  • Social and environmental reporting.

Learning Outcomes

Subject-specific Knowledge:
  • By the end of the module, students will have:
  • a knowledge of the behaviour of costs;
  • a critical understanding of the context of the information needs of management;
  • a critical appreciation of recent relevant academic literature and its implications for current management practice;
  • a critical understanding of the impact of management accounting on key strategic issues faced by organisations;
  • a critical appreciation of the implications of globalisation and national culture for financial planning and control.
Subject-specific Skills:
  • By the end of the module, students will:
  • be able to critically evaluate the role of budgeting in effective management control.
Key Skills:
    Written communication; planning, organising and time management; problem solving and analysis; using initiative; computer literacy.

Modes of Teaching, Learning and Assessment and how these contribute to the learning outcomes of the module

  • The module is delivered in discrete Units. These are designed to enable the learning outcomes to be achieved through a combination of specially produced resources, directed reading, reflection through self-assessed assignments and guidance for further reading. Module tutors provide feedback on formative work and are available for individual consultation as necessary (by email, telephone, post or fax).
  • The summative assignment will test students’ critical understanding of relevant concepts and their ability to apply and interpret what they have learned in the module by analysing a particular issue in depth.

Teaching Methods and Learning Hours

Activity Number Frequency Duration Total/Hours
Units 9 108
Tutorials 5
Preparation and reading 37
Total 150

Summative Assessment

Component: Written assignment Component Weighting: 100%
Element Length / duration Element Weighting Resit Opportunity
Written assignment 3000 words (maximum) 100%
Component: Component Weighting: %
Element Length / duration Element Weighting Resit Opportunity

Formative Assessment:

Written assignment of 1,500 words (maximum)

Attendance at all activities marked with this symbol will be monitored. Students who fail to attend these activities, or to complete the summative or formative assessment specified above, will be subject to the procedures defined in the University's General Regulation V, and may be required to leave the University