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ACC40680

Academic Year 2025/2026

Management & Environmental Accounting (ACC40680)

Subject:
Accountancy
College:
Business
School:
Business
Level:
4 (Masters)
Credits:
7.5
Module Coordinator:
Mr Adam Lynch
Trimester:
Autumn
Mode of Delivery:
On Campus
Internship Module:
No
How will I be graded?
Letter grades

Curricular information is subject to change.

Management accounting is concerned with the provision of relevant information to parties within the firm to help improve planning and control activities and to assist in decision-making. In practice managerial accountants engage in activities such as implementing budgetary control, analysing past performance and providing relevant information for a variety of managerial decisions. The aim of this course is to further develop knowledge and understanding of management accounting techniques to support management in planning, controlling, performance management and decision making.

The module also include environmental management accounting (EMA). EMA involves the identification, collection, analysis, reporting and interpretation of physical information on the use, flow and fate of the environmental aspects of a company’s activities (e.g. emissions, raw materials and biodiversity) and monetary information (e.g. environment-related costs. EMA constitutes an important part of sustainability accounting and can be viewed as an innovative and evolving management accounting area that encompasses a wide range of tools whose purpose is to support environmentally beneficial decision-making.

About this Module

Learning Outcomes:

On completing this module participants should be able to
(i) Discuss the role, purpose and organizational context of Management Accounting
(ii) Discuss the information needs of managers, and the role of management accounting information for strategic decision-making, planning and control of operations
(iii) Discuss, explain, apply, undertake and critically evaluate, to a high standard, fundamental managerial accounting practices with specific reference to budget setting, budgetary control, cost accounting and cost management, decision-making and cost-volume-profit analysis.
(iv) Discuss and explain how management accounting information affects behaviour
(v) Discuss the issues organisations face in the management of environmental costs.
(vi) Describe the different methods an organisation may use to account for its environmental costs.
(vii) Discuss the issues organisations face in accounting for environmental and sustainability factors.
(viii) Discuss the role of the management accountant in supporting the business to develop sustainable practices.

Indicative Module Content:

(i) Discuss the role, purpose and organizational context of Management Accounting
(ii) Discuss the information needs of managers, and the role of management accounting information for strategic decision-making, planning and control of operations
(iii) Discuss, explain, apply, undertake and critically evaluate, to a high standard, fundamental managerial accounting practices with specific reference to budget setting, budgetary control, cost accounting and cost management, decision-making and cost-volume-profit analysis.
(iv) Discuss and explain how management accounting information affects behaviour
(v) Discuss the issues organisations face in the management of environmental costs.
(vi) Describe the different methods an organisation may use to account for its environmental costs.
(vii) Discuss the issues organisations face in accounting for environmental and sustainability factors.
(viii) Discuss the role of the management accountant in supporting the business to develop sustainable practices.

Student Effort Hours:
Student Effort Type Hours
Specified Learning Activities

60
Autonomous Student Learning

65
Lectures

24
Tutorial

11
Total

160

Approaches to Teaching and Learning:
Lectures and specified learning activities

Requirements, Exclusions and Recommendations

Not applicable to this module.


Module Requisites and Incompatibles
Not applicable to this module.
 

Assessment Strategy
Description Timing Component Scale Must Pass Component % of Final Grade In Module Component Repeat Offered
Exam (In-person): Final Examination End of trimester
Duration:
2 hr(s)
 Graded No
70
 No
Group Work Assignment: Group Project on a relevant case study. Week 10 Graded No
10
 No
Quizzes/Short Exercises: Bootcamp- There will be a number of online tests and a final assessment for Management Accounting. Assessment for the bootcamp will constitute 10% of the grade of ACC40680. Week 5 Graded No
10
 No
Quizzes/Short Exercises: Short Individual MCQ. Week 8 Graded No
10
 No

Carry forward of passed components
No
 

Resit In Terminal Exam
Spring Yes - 2 Hour
Please see Student Jargon Buster for more information about remediation types and timing. 

Feedback Strategy/Strategies

• Group/class feedback, post-assessment

How will my Feedback be Delivered?

Not yet recorded.

Name Role
Ms Derek Moriarty Lecturer / Co-Lecturer
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