Undergraduate Course: Advanced Management Accounting (ACCN10002)
||College||College of Humanities and Social Science
|Credit level (Normal year taken)||SCQF Level 10 (Year 4 Undergraduate)
||Availability||Available to all students
|Summary||Advanced 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.
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.
Information for Visiting Students
|Pre-requisites||A 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?
Course Delivery Information
|Academic year 2018/19, Available to all students (SV1)
|Learning and Teaching activities (Further Info)
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
|Assessment (Further Info)
|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%
||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.
||Hours & Minutes
|Main Exam Diet S2 (April/May)||2:00|
On completion of this course, the student will be able to:
- Critically evaluate and apply different theories to assess management accounting implementations.
- Critically appraise current management accounting applications, including control systems, strategic management accounting, and risk management
- Critically discuss the relationships between management accounting and accountability, ethics, accounting ambiguity and moral accounting
|A reading list will be provided for each session at the start of the course.|
|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 organiser||Dr Iris Bosa
Tel: (0131 6)51 3025
|Course secretary||Miss Jen Wood
Tel: (0131 6)50 8335