This is an archived handbook for a previous year. The current undergraduate and postgraduate handbooks can be viewed using the links above.
Undergraduate Handbook 2025-2026 (archived)
Module ACCT3031: Strategic Management Accounting
Department: Accounting
ACCT3031: Strategic Management Accounting
| Type | Level | Credits | Availability | Module Cap | Location |
|---|---|---|---|---|---|
| Tied | 3 | 20 | Not available in 2025/2026 | None. | Durham |
Tied To
- N204: Accounting and Management with Placement Year
- N206: Accounting and Management with Study Abroad
- N302: Accounting and Finance with Placement Year
- N304: Accounting and Finance with Study Abroad
- NN42: Accounting and Management
- NN43: Accounting and Finance
Pre-requisites
- Management Accounting ACCT2051
Corequisites
- None.
Excluded Combinations
- None.
Aims
- 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.
Content
- 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 | Attendance Monitored |
|---|---|---|---|---|---|
| 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 | Yes |
| Preparation and Reading | 170 | ||||
| Total | 200 | ||||
Summative Assessment
| Component | Component Weighting | Element | Length/Duration | Element Weighting | Resit Opportunity |
|---|---|---|---|---|---|
| Examination | 100% | One written examination | 3 hours | 100% |
Formative Assessment
Presentation
Students who do not attend monitored activities shown under Teaching Methods
and Learning Hours, or who fail to complete the summative or formative
assessment(s) specified above, may be subject to the Academic Progress
procedures defined in the University's General Regulation V, and may be
required to leave the University.