Durham University
Programme and Module Handbook

Undergraduate Programme and Module Handbook 2022-2023 (archived)

Module ACCT3031: Strategic Management Accounting

Department: Accounting

ACCT3031: Strategic Management Accounting

Type Tied Level 3 Credits 20 Availability Available in 2022/23 Module Cap None. Location Durham
Tied to NN43
Tied to NN42
Tied to N302
Tied to N304
Tied to N204
Tied to N206


  • Management Accounting ACCT2051


  • None.

Excluded Combination of Modules

  • None.


  • This module aims to further enhance knowledge and skills in management accounting with a focus on strategic decision making in the organisation and includes performance management, risk management and sustainability in the modern organisation.


  • Performance Management considering shareholder and stakeholder approaches
  • Management Accounting for sustainability including ethical and environmental issues
  • Incentives and managerial compensation
  • Management accounting in the public sector
  • Risk Management including strategic risk, enterprise risk, cyber risk and internal controls

Learning Outcomes

Subject-specific Knowledge:
  • A critical understanding of the impact of management accounting on key strategic issues faced by organisations
  • A critical understanding of the interrelationship of management accounting with strategy and sustainability
  • A critical understanding of interrelationships of management accounting with strategy and risk management
  • An appreciation of recent academic literature and its implications for current management accounting practice.
Subject-specific Skills:
  • Assessment of contemporary risks at a strategic level
  • Analyse internal controls for risk management
  • Develop analytical skills for critiquing current carbon accounting practice
Key Skills:
  • Written communication
  • Computer Literacy
  • Presentation skills

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 presentation.
  • Summative assessment is by means of a written examination.

Teaching Methods and Learning Hours

Activity Number Frequency Duration Total/Hours
Lectures 20 1 weekly 1 hour 20
Revision Lectures 2 1 per week in term 3 1 hour 2
Seminars 8 4 in term 1, 4 in term 2 1 hour 8
Preparation and Reading 170
Total 200

Summative Assessment

Component: Examination Component Weighting: 100%
Element Length / duration Element Weighting Resit Opportunity
One written examination 3 hours 100%

Formative Assessment:


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