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CEA CAPA Partner Institution: London South Bank University
Location: London, England
Primary Subject Area: Accounting
Instruction in: English
Transcript Source: TBD
Course Details: Level 300
Recommended Semester Credits: 4
Prerequisites: Introduction to Management Accounting.
DESCRIPTION
The module introduces to the student more advanced and specialised management accounting topics as applied to decision-making and performance management. The module will help the student to understand and analyse the systems used by organisations to measure and manage their performance and to implement their strategies in a changing environment. Traditionally management accounting and budgetary control systems served this function. More recently, other techniques have been proposed, such as the balanced scorecard. The module will encourage students to consider why organisations measure, what the characteristics of good measures and good measurement systems are.
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