MSc in International Accounting, Auditing and Taxation > Management Accounting

Management Accounting

The aim of this module is to explain to students the ways according to which management accounting serves organisations through improved decision making and through the control of the members of the organisation. The focus will be on both planning and decision making as well as on performance evaluation and control. The decision-making part is related to the technical procedures which facilitate organizations to deal with management accounting problems while the control dimension contributes with insights and techniques which lead to the realization of the above solutions. The module will address techniques that focus on both decision-making and planning, like absorption cost allocation and Activity Based Costing. However, it will also explore the effects of the above techniques on the behaviour of managers and how to control for these effects.