Advanced Management Accounting Assessment Information

To be used for all types of assessment and provided to students at the start of the module. Information provided should be compatible with the detail contained in the approved module specification.

Module title	Advanced Management Accounting
CRN	62062
Level	6
Assessment title	Individual Case Study
Submission/Assessment Date	The submission deadline is 11th March 2026 no later than 16:00. Any submission received after 16:00 (even if only by a few seconds will be considered as late).
Module Leader/Assessment set by	Dr Solmaz Rohani
Weighting within module	This assessment is worth 40% of your overall module mark.

Assessment Task Details

Scenario

You are a senior management accountant in a multinational manufacturing company, XYZ Ltd, which operates in Europe. The company faces:

Rising production costs and competitive pricing pressures.
Quality issues impacting customer satisfaction.
Expansion into overseas markets (Asia) with currency risk.
A recent investment in big data analytics to improve decision-making.

The expansion requires an initial investment of £6 million. Projected revenues (after tax at 20%) are:

High demand: £9.6m (30% probability)
Medium demand: £6.4m (50% probability)
Low demand: £4m (20% probability)

Exchange rate fluctuations may impact revenues by ±10% Quality improvement initiatives will cost £500,000 but could save £750,000 in operational inefficiencies. The company has recently invested in big data analytics to improve forecasting and decision- making.

The Board has asked you to prepare a report addressing the following elements:

1. Decision-Making Under Risk and Uncertainty (ILO 3)-20%

Construct a decision tree comparing the options of Invest vs Do Not Invest, using the financial figures provided.
Calculate the expected value (EV) for both options and interpret the results.

2. Big Data Application (ILO 2)-20%

Explain how XYZ can leverage big data to improve management accounting processes and making decisions (e.g., cost analysis, performance measurement, forecasting, etc).
Discuss ethical and practical challenges in using big data for decision- making.

3. Critical Thinking Element (ILO 3 & 5)-30%

Beyond quantitative analysis, consider nonfinancial factors (e.g., strategic positioning, ethical implications, sustainability, cultural risks).
Critically evaluate at least two decisionmaking techniques in the context of the case, and compare their effectiveness against an alternative decision- making framework or approach. Discuss why the alternative might be (or not be) more suitable given strategic, risk, and practical considerations.

4. Research and Analysis (ILO 5)-20%

Use at least 8 academic and professional sources to support your discussion.
Provide a critical perspective on how theory translates into practice in modern management accounting.

You can use office hours to seek guidance and support. This is an opportunity to ‘practice for success’.

Assessment Information

Using Generative Artificial Intelligence (GenAI) tools	Generative AI tools may be used to enhance the structure of the report; however, the minimum structural requirements outlined in this brief must still be fully addressed.
Word count/ duration (if applicable)	The wordcount limit for this assessment is 1,500 words -/+10%, excluding the numerical parts, calculations, and references.
How to submit	You should submit via the Blackboard link in the ‘Assessment Folder’
Feedback	Students with a Reasonable Adjustment Plan (RAP) or Carer Support Plan should check your plan to see if an extension to this submission date has been agreed.

Assessment Criteria

Your case study will be evaluated based on the following criteria:

Structure

Introduction (150 words): Outline the purpose and scope of the report.
Section 1: Decision-Making Techniques and Calculations (<450 words excluding the calculations)
Section 2: Big Data Application (<400 words)
Section 3: Critical Analysis and Recommendations (<400 words)
Conclusion: Summarise key findings and recommendations. (<100 words)

Mark Allocation by Task (Total: 100%)

Task	Weighting
Task 1: Decision-Making Under Risk and Uncertainty	20%
Task 2: Big Data Application	20%
Task 3: Critical Thinking Element	30%
Task 4: Research and Analysis	20%
Introduction, Structure, Presentation & Referencing	10%

Assessed intended learning outcomes

On successful completion of this assessment, you will be able to:

Knowledge:

Critically assess how organisations can utilise big data for accounting requirements.
Evaluate the decision- making techniques used in improving overall business performance

Skills

Research, select and critically analyse a variety of sources of information

Employability skills developed / demonstrated

You will develop a range of employability skills sought by employers through each assessment.

Through this assessment will have an opportunity to develop and demonstrate the following employability skills:

(please put a cross in the box for the skill and level demonstrated in the assessment)

Skill	I	U	A	D
Communication				X
Critical Thinking and Problem Solving			X
Data Literacy		X
Digital Literacy			X
Industry Awareness				X
Innovation and Creativity				X

1 = You will have been introduced to this skill
U = You will have developed an understanding of this skill in the context of your subject
A = You will be able to apply this skill in the context of your subject
D = You will have demonstrated an enhanced understanding and application of this skill in a wider context

Support for this Assessment

You can obtain support for this assessment by:

Module Team’s Office hours
Email
FAQs page on Blackboard

Other sources of support

Understanding your assessment brief/assessment tips for success
Develop your academic and digital skills
Assessment rules and processes
Support services

Issues affecting your assessment

If exceptional circumstances have affected your ability to complete this assessment, you can find more information about the Exceptional Circumstances Procedure (previously Personal Mitigating Circumstances) here. Independent advice is available from the Students’ Union Advice Centre.

Academic Integrity and Academic Misconduct

You must learn and demonstrate good academic conduct (academic integrity). Good academic conduct includes the use of clear and correct referencing of source materials.

Academic integrity & referencing

Referencing

Academic misconduct is an action which may give you an unfair advantage in your academic work. Some examples are plagiarism, asking someone else to write your assessment for you, unauthorised use of Al or taking notes into an exam. The University takes all forms of academic misconduct seriously.

In year Retrieval Scheme

Your assessment is not eligible for in year retrieval.

Reassessment Arrangements

If you fail your assessment, and are eligible for reassessment, you will be able to find the date for resubmission on your module site in Blackboard. There is no resubmission if you are on a retake attempt.

For students with accepted personal mitigating circumstances for absence/non submission, this will be your replacement assessment attempt.
If you have been granted a reassessment, the reassessment and the date will be shown on Blackboard.

We know that having to undergo a reassessment can be challenging however support is available. Have a look at all the sources of support outlined earlier in this brief.

Assessment Criteria

CRITERIA	AOL Assessed	0-20%	20-29%	30-39%	40-49%	50-59%	60-69%	70-79%	80-89%	90-100%
Demonstration of knowledge and practice of capacity planning and resources management and demand in context	1.1.1	No identification of theory and practice, no examples offered.	Very limited identification of theory and practice. Very limited discussion of operational issues	Limited identification of theory and practice. Limited discussion of operational issues	Adequate identification of theory and practice. Adequate discussion of operational issues.	Satisfactory identification of theory and practice. Satisfactory discussion of operational issues.	Good identification of theory and practice. Good discussion of operational issues Critical discussion of operational issues	Excellent identification of theory and practice. Excellent discussion of operational issues Critical and extensive discussion of operational issues.	Exceptional identification of theory and practice. Excellent discussion of operational issues.	Outstanding identification of theory and practice. Insightful discussion of operational issues.
Key points framed and contextualised	1.1.2	No attempt has been made to frame the question. No background offered	Extremely limited background context and framing of concepts	Some background and contextualisation offered, incomplete and superficial points raised	Descriptive background and context offered, incomplete and superficial points raised	Sufficient contextualisation and background, sufficient identification and framing of key issues	Good examination and contextualisation of key issues, well defined and practical examples	Rigorous critical contextualisation underpinned with theory. Thorough identification of issues	Exceptional critical contextualisation underpinned with theory. Thorough and critical identification of issues	Exemplary contextualisation, meticulously framed
Critical discussion of the operational and ethical and sustainable challenges of capacity planning	3.1.1	No discussion of operational and ethical challenges.	Limited critical discussion of operational and ethical challenges of managing supply and demand	Some critical discussion of operational and ethical challenges of managing supply and demand	Adequate critical discussion of operational and ethical challenges of managing supply and demand	Sufficient critical discussion of operational and ethical challenges of managing supply and demand	Fluent critical discussion of operational and ethical challenges of managing supply and demand	Original critical discussion of operational and ethical challenges of managing supply and demand	Exceptional discussion operational and ethical challenges of managing supply and demand	Insightful critical discussion operational and ethical challenges of managing supply and demand
Utilisation of data and evidence from literature	1.1.1	No attempt to incorporate data or evidence form literature	Extremely limited use of evidence or data from literature	Some literature and evidence used	Adequate evidence and data used from literature	Satisfactory use of data and evidence from literature	Good critical use of evidence and data from literature	Rigorous use of data and evidence from literature	Rigorous and critical use of data and evidence from literature	Authoritative and exemplary use of data and evidence from secondary sources

CRITERIA	AOL Assessed	0-20%	20-29%	30-39%	40-49%	50-59%	60-69%	70-79%	80-89%	90-100%
Conclusions are evidence based and supported through critical discussion	4.1.1	No conclusions evident	Very limited conclusion that have tenuous links to the discussion	Some conclusions drawn but are more opinionated than evidence based	Adequate conclusions drawn from discussion	Satisfactory conclusions drawn from discussion	Appropriate and critical conclusions drawn	Reflective conclusions drawn from discussion	Critically reflective conclusions drawn from discussion	Illuminating and insightful conclusions drawn
Essay is well structured, logical and organised	2.1.1	Unstructured, illogical flow, disorganised	Poor structure disrupted flow. Limited logical flow	Some structure and logical flow, but still too jumbled	Adequate structure and flow, acceptable organisation	Satisfactory structure and organisation. Critical flow and connectivity between elements	Good structure and organisation. Fluent and precise connectivity between elements	Excellent structure and organisation. Fluent and precise connectivity between elements	Outstanding structure and organisation. Authoritative connectivity between elements	Outstanding structure and organisation. Authoritative connectivity between elements
Appropriate academic language, spelling, grammar syntax	2.1.2	Inappropriate language and syntax unacceptable grammar and spelling	Very poor usage of language, syntax and spelling; extremely poor grammar	Poor use of academic language, too many spelling errors, bad grammar	Acceptable, language, grammar and syntax. Still needs to be more academic	Satisfactory use of academic language. Appropriate syntax, few spelling or grammatical errors	Good use of academic language. Precise syntax. No grammatical or spelling errors	Excellent use of academic language, sophisticated syntax. Excellent spelling and grammar	Exemplary use of academic language, sophisticated syntax. Excellent spelling and grammar	Complex language and syntax. Outstanding grammar
Consistent and appropriate referencing and in text citation	2.1.3	No referencing apparent	Very few references, inappropriate sources, poor in text citation. Poor use of Harvard style	Some references and in text citation. Not in the Harvard style or inconsistently applied	Adequate Harvard referencing, but still some inconsistencies, some inappropriate sources. Adequate in text citations	Satisfactory Harvard referencing, but sufficient in text citations, more needed.	Thorough and sufficient referencing. Precise in text citations	Sophisticated referencing and in text citations	Complex referencing and in text citations	Authoritative referencing and in text citations

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