About This Course
Management Accounting is the core discipline of the management accountant. Students who wish to embark
on a career in management accounting should be conversant with the challenging role played by management
accountants in organizations. Hence, this foundation level course unit aims at positioning management
accounting in the current global business environment while distinguishing it from other functional disciplines.
The course unit further aims to introduce the salient concepts associated with the demanding role of a
management accountant. It also intends to lay the foundation for techniques of management accounting,
which will be treated in detail in other course units of the management accounting stream.