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We consider and investigate the main topics that are affecting the development of management accounting. This includes a focus on budgeting, as traditional budgeting is being viewed by many organisations as being archaic and counter productive. The area of large scale investment decisions is also one which is in constant development as companies find limited usefulness from traditional investment appraisal techniques. We also investigate some topical themes in performance measurement and management, such as shareholder value, activity based management and the developments in quality.

LO1: Assess the nature of developments in Management Accounting
LO2: Evaluate the impact and effectiveness of management accounting developments on planning, control and decision making.
LO3: Analyse the significance of environmental, technical and behavioural factors which impact upon business organisations and influence developments within management accounting.
LO4: Evaluate issues of controversy and change in a management accounting environment.
LO5. Report research conclusions both orally and in writing.