AF5018 - Management Accounting and Analytics II

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What will I learn on this module?

On this module you will build on the knowledge you acquired studying Management Accounting and Analytics 1 and be introduced to more advanced management accounting concepts and analytical techniques that support decision making. The module encompasses the descriptive, diagnostic and predictive analytical role of the management accountant including a look at analytics of big data.

Specifically you will cover:
• Advanced variance analysis,
• Activity based costing and management,
• Behavioural aspects of budgeting,
• Performance management including balanced scorecards,
• Capital investment appraisal,
• Throughput accounting,
• Strategic Cost Management,
• Limiting factor analysis,
• Pricing decisions, transfer pricing,
• Learning curves,
• Decision trees
• Ethics and the Management Accountant
• The Impact of Big Data, Analytics and associated technologies

On completing the module you will be able to select and apply appropriate techniques to provide information to aid a business in the decision making process. You will be able to consider this information within a strategic and ethical context and be able to make appropriate recommendations to a company. You will have developed relevant analytical skills to support the theoretical material introduced throughout this module.

How will I learn on this module?

You will learn through lecturers, seminars and guided independent learning. There will be lectures which will cover theories and concepts. Lectures are supported by seminars per week. Seminars will be facilitated by problem solving and where appropriate, group tasks and team working will develop your communication and interpersonal skills and allow you to reflect on your learning.

Use of the programme’s e-learning portal will be essential as this will support the work you will be undertaking in the lectures and seminars, it will also contain additional exercises that will allow you to undertake further practice independently.

Your progress on the course will be continually assessed by both yourself and your lecturers. The problem solving nature of the seminars means that formative feedback will be received continuously.

Independent learning time is set aside for learning activities, both guided and self-identified by your own research, so you can gain a deeper and broader knowledge of the subject. You may complete review exercises, attempt to complete past examination papaers or undertake further reading.

How will I be supported academically on this module?

The directed activities you undertake on the module are designed to ensure that you and the lecturing staff are the co-creators of knowledge. This will encourage you to create an increasingly active guided and self directed learning experience, which will allow you to take responsibility for your own learning, whilst still having a high level of support.

Support will be provided to you by members of academic staff leading the module and providing the lecture input. They will be able to provide a closer and more academic support.

You will be provided with a wide-ranging electronic reading list that comprises of various academic reports, conference papers and journal articles that showcase the application of various issues and topics presented in the module.

Your module is supported by an e-learning portal, which houses the teaching and learning plan, lecture materials, seminar exercises, current and previous assessment information and details of additional resources such as online recordings - key parts of lectures which will be recorded throughout the course.

What will I be expected to read on this module?

All modules at Northumbria include a range of reading materials that students are expected to engage with. The reading list for this module can be found at:
(Reading List service online guide for academic staff this containing contact details for the Reading List team –

What will I be expected to achieve?

This module takes the knowledge you have gained on Management Accounting and Analytics 1 and extends it before considering more advanced techniques.

Knowledge & Understanding:
• Apply and evaluate various management techniques
• Apply and evaluate budgeting techniques and their implication on performance

Intellectual / Professional skills & abilities:
• Apply and evaluate appropriate analytical techniques to support optimisation initiatives and decision making.
• Use financial and non-financial criteria to evaluate business performance

Personal Values Attributes (Global / Cultural awareness, Ethics, Curiosity) (PVA):
• Apply professional ethics in the context of management accounting

How will I be assessed?

Formative assessment will be carried out on a continuous basis through the interaction in the seminars.

The formal assessment for this module is based on a closed book exam which will be sat at the end of the module.


Management Accounting and Analytics 1



Module abstract

This module builds upon Management Accounting and Analytics 1 and introduces new and more advanced management accounting concepts and analytical techniques. It is expected that after completion of this module you will be able to enter employment with an appropriate level of management accounting knowledge to enable you to provide appropriate information to assist the business in making a full range of decisions from day to day to strategic.

In particular you will learn to apply and evaluate various management accounting techniques, apply and evaluate budgeting techniques and their implications on performance, as well as apply and evaluate appropriate analytical techniques to support optimisation initiatives and decision making. These topics will be considered from a corporate and social responsibility perspective and ethics considerations will be a running issue throughout the course.

The subjects, teaching and assesments are aligned with Professional Bodies – allowing you to gain examptions from professional exams in order to prepare you as much as possible if you intend to further your studies and become professionally qualified.

Course info

UCAS Code N400

Credits 20

Level of Study Undergraduate

Mode of Study 3 years full-time or 4 years with a placement (sandwich)/study abroad

Department Newcastle Business School

Location City Campus, Northumbria University

City Newcastle

Start September 2020

Fee Information

Module Information

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