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Module Specifications..

Current Academic Year 2023 - 2024

Please note that this information is subject to change.

Module Title Mgmt Accounting:Decision Making & Performance
Module Code AC587
School DCUBS
Module Co-ordinatorSemester 1: Alan McMahon
Semester 2: Alan McMahon
Autumn: Alan McMahon
Module TeachersAlan McMahon
NFQ level 9 Credit Rating 10
Pre-requisite None
Co-requisite None
Compatibles None
Incompatibles None

This module builds on AC576- Management Accounting: Costing, Planning and Control and seeks to develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for decision-making, performance evaluation and control. This module also seeks to develop knowledge, skills and competence in the application of global competence/intercultural awareness applied to intercultural situations.

Learning Outcomes

1. Describe the decision-making processes and the role of accounting information that is used in those processes. Appreciate the context of decision-making and the models of the decision-making process. Develop an understanding of the international context (US, UK, Europe and Japan) of decision-making using research studies. Critically appraise, select and then appropriately apply decision-making techniques to facilitate business decisions and promote efficient and effective use of scarce business resources, appreciating the risks and uncertainty inherent in business and controlling those risks. Develop an awareness of the potential of analytics to contribute to better decision-making.
2. Prepare, analyse and interpret relevant accounting information and present reports to management for a variety of decision scenarios including the service sector.
3. Identify the potential behavioural implications of performance measurement and management. Develop an awareness and critical evaluation of non-financial measures of performance and of the design issues in multi-dimensional performance measurement models (MDPM). Develop and critically appraise internal and external reports for performance measurement and management. Develop an understanding of the potential of analytics packages to generate key performance indicators to monitor the business model in a variety of service-based industries.
4. Develop awareness through course readings, of the international and cultural aspects of performance measurement and management and of transfer pricing, as they apply to company operations, including divisionalised companies. Synthesise and critique the content of these readings as prescribed by the lecturer.
5. Develop intercultural awareness and competence by exploring the implications of culture on organisational management, communication and decision-making, using appropriate cultural frameworks.

Workload Full-time hours per semester
Type Hours Description
Total Workload: 0

All module information is indicative and subject to change. For further information,students are advised to refer to the University's Marks and Standards and Programme Specific Regulations at: http://www.dcu.ie/registry/examinations/index.shtml

Indicative Content and Learning Activities

Assessment Breakdown
Continuous Assessment20% Examination Weight80%
Course Work Breakdown
TypeDescription% of totalAssessment Date
Written ExamAssessment consisting of 1 hour in class test containing 20 short questions on decision making.20%Week 10
Reassessment Requirement Type
Resit arrangements are explained by the following categories;
1 = A resit is available for all components of the module
2 = No resit is available for 100% continuous assessment module
3 = No resit is available for the continuous assessment component
This module is category 1
Indicative Reading List

  • Colin Drury: 0, Management and Cost Accounting, 9781473748873
  • Marie-Joelle Browaeys,Roger Price: 2019, Understanding Cross-Cultural Management, Pearson Higher Ed, 9781292204994
Other Resources

Programme or List of Programmes
MIABMSc International Accounting & Business

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