Durham University
Programme and Module Handbook

Undergraduate Programme and Module Handbook 2018-2019 (archived)


Department: Business School (Economics and Finance)


Type Tied Level 3 Credits 20 Availability Available in 2018/19 Module Cap None. Location Durham
Tied to NN43
Tied to N400
Tied to N401
Tied to N402
Tied to NN42


  • Management Information (ECOS1161) OR Management Accounting (BUSS2061)


  • None.

Excluded Combination of Modules

  • None.


  • Developing students' understanding of the financial control processes of a business.
  • Developing student understanding of research techniques in management accounting
  • 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 effective control.


  • Research method and methodologies in management accounting
  • Internal (transfer pricing) and divionalisation.
  • Strategic management accounting (SMA) concepts and techniques.
  • The balanced score card (BSC) concepts and measurements.
  • Budgeting concepts and advancement.
  • Performance measurement and economic value added (EVA).
  • Activity based approaches including activity based costing (ABC) and activity based management (ABM)
  • Globalisation of management accounting and international convergence.
  • Strategic investment appraisal and risk Incentive and managerial compensation (the agency model)
  • Operations management changes and management accounting.
  • Management control and inter-organisational relationships.
  • Management accounting in the public sector.
  • Knowledge resources and management accounting.

Learning Outcomes

Subject-specific Knowledge:
  • A knowledge of the internal pricing decisions.
  • A critical understanding of the context of the information needs of management.
  • An appreciation of recent 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.
  • An appreciation of the limitations in application of wealth creation models.
Subject-specific Skills:
  • The ability to critically evaluate the role of management accounting in the new global and international conversions.
  • The ability to undertake, with appropriate guidance, independent investigation of defined topics within the field of Financial Planning and Control, and to report the findings effectively.
Key Skills:
  • Written communication - through summative assessment
  • Computer Literacy - by word-processing the summative assignment/report

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

  • Teaching is by lectures and seminars. Learning takes place through attendance at lectures, preparation for and participation in seminars, and private study. Formative assessment is through a formative essay. Summative assessment is by means of a written examination and a written assignment.

Teaching Methods and Learning Hours

Activity Number Frequency Duration Total/Hours
Lectures 21 1 weekly 1 hour 21
Seminars 8 4 in term 1, 4 in term 2 1 hour 8
Preparation and Reading 171
Total 200

Summative Assessment

Component: Examination Component Weighting: 70%
Element Length / duration Element Weighting Resit Opportunity
One written examination 2 hours 30 mins 100%
Component: Assignment Component Weighting: 30%
Element Length / duration Element Weighting Resit Opportunity
One written assignment 1500 words max 100%

Formative Assessment:

Formative essay.

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