Module: Management Accounting: Decision-making & Performance Measurement

Latest Module Specifications

Current Academic Year 2025 - 2026

Module Title	Management Accounting: Decision-making & Performance Measurement
Module Code	ACC1030 (ITS: AC587)
Faculty	DCU Business School	School	DCU Business School
NFQ level	9	Credit Rating	10

Description

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.

Total Workload: 0

Section Breakdown
CRN	20034	Part of Term	Semester 2
Coursework	0%	Examination Weight	0%
Grade Scale	40PASS	Pass Both Elements	Y
Resit Category	RC1	Best Mark	N
Module Co-ordinator	Alan McMahon	Module Teacher

Type	Description	% of total	Assessment Date
Assessment Breakdown
Written Exam	Assessment consisting of 1 hour in class test containing 20 short questions on decision making.	20%	Week 10
Formal Examination	Terminal examination consisting of questions on decision making, performance management and measurement and a global competence scenario.	80%	End-of-Semester

Reassessment Requirement Type
Resit arrangements are explained by the following categories; RC1: A resit is available for both^* components of the module. RC2: No resit is available for a 100% coursework module. RC3: No resit is available for the coursework component where there is a coursework and summative examination element. ^* ‘Both’ is used in the context of the module having a coursework/summative examination split; where the module is 100% coursework, there will also be a resit of the assessment

Pre-requisite	None
Co-requisite	None
Compatibles	None
Incompatibles	None

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

Indicative Reading List

Books:

Colin Drury: 0, Management and Cost Accounting, 9781473748873
Marie-Joelle Browaeys,Roger Price: 2019, Understanding Cross-Cultural Management, Pearson Higher Ed, 513, 9781292204994

Articles:
None

Other Resources

None