Building upon ideas of value based management (VBM) and economic value added,
in addition to customer profitability analysis, the 1990s saw a shift in management
accounting practice that moved accounting practices away from traditional ideas of
enhancing operational efficiency, and towards new tasks including value creation.
Analyse the effectiveness of management accounting in creating value for an
organisation.
(100 marks)
NAMES OF EACH LECTURE TOPIC FOR ADDITIONAL GUIDANCE
1.Strategic Management Accounting
2.‘Value’ and the Balanced Scorecard
3.The Balanced Scorecard: evaluation
4.‘New’ Management Accounting Techniques (1)
5.‘New’ Management Accounting Techniques (2)
6.Value Based Management
7.Management Accounting: Planning & Control
8.Critical Perspective on Control
9.Environmental Management Accounting
10.Revision (READ FIRST)
