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DRPS : Course Catalogue : Business School : Accounting

Undergraduate Course: Advanced Management Accounting (ACCN10002)

Course Outline
SchoolBusiness School CollegeCollege of Humanities and Social Science
Credit level (Normal year taken)SCQF Level 10 (Year 4 Undergraduate) AvailabilityAvailable to all students
SCQF Credits20 ECTS Credits10
SummaryAdvanced aspects of accounting for management. Studies of models for management accounting in cost allocation, decision-making and performance assessment. Problems of control in complex organisations.
Course description The course extends upon the knowledge acquired by students in the third year management accounting course. The course aims to highlight the historical development of management accounting in order for students to critically appraise the current applications. Students will engage with theories that provide a reading lens for the experiences they will investigate, gaining also further awareness of the organisational and economical influences along with the social one, for example. The course aims to engage students with the current debate characterising management accounting.

Theories and management accounting
Management accounting: history and future
Control system and management accounting
Management accounting and sustainability
Strategic management accounting
The words of numbers
The intelligible management accounting and risk management
Ethics in accounting
Accounting ambiguity and moral accounting (employees)

Student Learning Experience
Through the use of class presentation, group work, and independent study, the course attempts to foster the knowledge and understanding of key theories within the discipline and the ability to critically appraise them.
Entry Requirements (not applicable to Visiting Students)
Pre-requisites Students MUST have passed: Management Accounting Applications (ACCN10010)
Prohibited Combinations Other requirements None
Information for Visiting Students
Pre-requisitesA pass in Management Accounting Applications (ACCN10010) equivalent.

Visiting students should have at least 3 Business/Accountancy related courses at grade B or above (or be predicted to obtain this). We will only consider University/College level courses.
High Demand Course? Yes
Course Delivery Information
Academic year 2018/19, Available to all students (SV1) Quota:  None
Course Start Semester 2
Timetable Timetable
Learning and Teaching activities (Further Info) Total Hours: 200 ( Lecture Hours 20, Feedback/Feedforward Hours 2, Summative Assessment Hours 2, Revision Session Hours 2, Programme Level Learning and Teaching Hours 4, Directed Learning and Independent Learning Hours 170 )
Assessment (Further Info) Written Exam 55 %, Coursework 35 %, Practical Exam 10 %
Additional Information (Assessment) Degree Examination - 55%
Group Essay - 30% (of 2,500 words maximum)
Group presentation of case study material - 10%
Peer evaluation of groupwork - 5%
Feedback Generic feedback on your coursework, together with individual marks, will be available on Learn 15 working days from the submission date.

Your examination marks will be posted on Learn (together with generic feedback and examination statistics) as soon as possible after the Boards of Examiners' meeting (normally early-mid June). During the summer months (i.e. mid/end June - end August), you may come to the Business School Undergraduate Reception (outside Room 1.11, Business School, 29 Buccleuch Place) to look at your examination scripts. Note that you will not be able to remove any examination scripts from the UG Office as they may be required by the Board of Examiners.
Exam Information
Exam Diet Paper Name Hours & Minutes
Main Exam Diet S2 (April/May)2:00
Learning Outcomes
On completion of this course, the student will be able to:
  1. Critically evaluate and apply different theories to assess management accounting implementations.
  2. Critically appraise current management accounting applications, including control systems, strategic management accounting, and risk management
  3. Critically discuss the relationships between management accounting and accountability, ethics, accounting ambiguity and moral accounting
Reading List
A reading list will be provided for each session at the start of the course.
Additional Information
Graduate Attributes and Skills At the end of the course students should
- have acquired skills that allow to critically develop context specific management accounting applications;
- be able to identify and assess the challenges that an effective management accounting system encounters, accounting for strategies and control system.
Course organiserDr Iris Bosa
Tel: (0131 6)51 3025
Course secretaryMiss Jen Wood
Tel: (0131 6)50 8335
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