The purpose of this subject is to provide students with an understanding of contemporary management accounting issues such as ABC, ABM, and balanced scorecard performance management as they are used within organisational settings. A key aim will be to extend students' understanding of management accounting beyond the technical skills and competencies acquired in earlier management accounting studies to an understanding of how these are used within organisations. It maps significant new trends in management accounting, explaining the new techniques, practices and philosophies associated with the rise of strategic and environmental management in today's organisations.

Subject rules