Strategic Management Accounting 1

Topics: Management accounting, Strategic management, Management Pages: 53 (11465 words) Published: August 3, 2015
 Strategic Management Accounting
2014 / 15
Level 6
Module Code 44-6785-00C

Sheffield Business School
Module leader - Richard Watkinson

What's this module about?3
How will this module deliver the relevant industry sector skills and competencies? 3 How will this module be delivered?4
Assessment Package5
How will Blackboard be used with this module?5
How will student feedback be obtained on this module and how will this be used?5 Module Team6
Module Overview6
Module Aims6
Module Learning Outcomes7
Schedule of Study8
Reading List 9-10
Assessment Task 1 11-13
Seminar 1 Questions 14-17
Seminar 2 Questions 18-22
Seminar 3 Questions 23-34
Seminar 4 Questions 35-43
Seminar 5 Questions 44-55
Seminar 6 Questions 56-58
Seminar 7 Questions 59-78
Seminar 8 Questions 79-87
Seminar 9 Questions 88-112
Seminar 10 Questions 113-118

What's this module about?
This module builds on previous knowledge and application of management accounting concepts so as to enable students to analyse and critically evaluate management accounting systems in the broader context of the strategic management of organisations.

It is designed to encourage students to develop knowledge and skills that are appropriate for senior management positions, such as financial director, strategist, management accountant or strategic accountant. Accountants are no longer seen as bean counters but boardroom strategists who play a greater role in initiating and guiding major organisation change.

How will this module deliver the relevant industry sector skills and competencies?

Learning Philosophy
The philosophy adopted in this module, as in all L6 modules, is that you are primarily responsible for your own learning (just as you will be when you leave the University to enter organisational life!). It is the responsibility of the lecturers to provide an appropriate structure for learning to take place, together with incentives through the assessment process.

The emphasis in this module is for you to develop the skills necessary to be a concerned, knowledgeable and critical analyst of strategy and management control systems. To facilitate this, keynote lectures will provide an outline of subject content. But you will only develop the appropriate skills for successful completion of this module by conscientious preparation for, and active participation in, seminar sessions.

As the module progresses you will see that questions require you to analyse, evaluate, criticise, as well as synthesise materials and provide appropriate recommendations. These reflect higher level learning outcomes and the best means of developing them is through debate, discussion and case study analysis. This will involve your participation and a good understanding of appropriate literature, i.e. the teaching team's emphasis will be on self-managed study and further reading.

How will this module be delivered?
Lectures and Seminars

You will be provided with seminar work which will be a discussion question, a case study, a numerical exercise, or any combination of these. It is essential that you come to seminars well prepared to make a contribution. You need to apply effective time management in order to complete the necessary work in the limited time available in the programme.

Normally, students will be invited to present their answers to seminar questions, followed by a discussion of the issues involved. You should set yourself personal objectives to ensure that you develop the appropriate skills for successful completion of the module. These might include:

1. Get involved in discussion: show you have done your preparation and are willing to...
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