Management Accounting (MA)

Exam aims

To teach management accounting techniques which help support businesses plan, control and monitor performance.

Students will learn different ways of managing finance within an organisation with the aim of enhancing business performance and as a result will understand:

  • how organisations finance their operations
  • how to plan and control cash flows
  • how to make the best use of working capital
  • the principles of making capital investment decisions.

Exam learning highlights

Students will learn:

  • the nature, source and purpose of management information
  • cost accounting techniques
  • budgets for planning and control
  • comparisons and analysis of variances
  • performance measurement and monitoring of business performance.

How students will benefit

Use our competency framework to find out what skills are linked to Management Accountant.

Exam support available

To maximise their chances of success in the exam, we recommend students arrange tuition with one of our approved learning partners. Find tuition.

ACCA also provide online tuition for the Applied Knowledge exams, which is available through our award-winning ACCA-X platform

Finally, students can use our supported study resources alongside face-to-face or online tuition.