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DRPS : Course Catalogue : Business School : Accounting

Undergraduate Course: Management Accounting Applications (ACCN10010)

Course Outline
SchoolBusiness School CollegeCollege of Humanities and Social Science
Credit level (Normal year taken)SCQF Level 10 (Year 3 Undergraduate) AvailabilityAvailable to all students
SCQF Credits20 ECTS Credits10
SummaryThis course seeks to develop students¿ ability to examine the forms and behavioural consequences of the implementation of management accounting systems; to develop an appreciation of the benefits and limitations of management accounting systems in organisational contexts; to enhance students¿ ability to assimilate and communicate management accounting ideas and information, and to promote a critical interpretation of the use of management information, control and performance measurement.
Course description Management Accounting Applications seeks to build on knowledge obtained in the Management Accounting modules of Accountancy 1 and 2. It is intended that the course will form a bridge for students proceeding to the study of management accounting at honours level.

Strategic Management Accounting: The Balanced Scorecard
Assigning resource costs to production cost centres
Social and Environmental Accounting
Activity-based management
The Roles of Accounting in Organizations and Society
Incentive and compensation systems
Planning, Budgeting and Control (I)
Performance measurement, incentives and governance

Student Learning Experience
The course is based on weekly two-hour sessions.
Entry Requirements (not applicable to Visiting Students)
Pre-requisites Students MUST have passed: Accountancy 2A (ACCN08009) AND Accountancy 2B (ACCN08010)
Prohibited Combinations Other requirements None
Information for Visiting Students
Pre-requisitesA pass in Accountancy 2A (ACCN08009) AND
Accountancy 2B (ACCN08010) equivalents.

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, Summative Assessment Hours 3, Programme Level Learning and Teaching Hours 4, Directed Learning and Independent Learning Hours 173 )
Assessment (Further Info) Written Exam 70 %, Coursework 30 %, Practical Exam 0 %
Additional Information (Assessment) Degree Examination - 70%

Group-based case study (no longer than 3,500 words) - 30% (including an element of peer evaluation)
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)Management Accounting Applications3:00
Learning Outcomes
On completion of this course, the student will be able to:
  1. Understand and critically discuss the organisational and social context of management accounting.
  2. Understand and critically evaluate the complexities of performance measurement and motivation in a multi-divisional context.
  3. Critically examine current management accounting techniques and practices.
  4. Analyse the effectiveness of alternative control techniques.
Reading List
Macintosh, N. and Quattrone, P. (2010) Management accounting and control systems: an organizational and sociological approach, Wiley (Chapters 1-3; 8-11)
Busco, C., Quattrone, P. (2014). Exploring how the Balanced Scorecard engages and unfolds: Articulating the visual power of accounting inscriptions¿, Contemporary Accounting Research (DOI: 10.1111/1911-3846.12105)
Case study (to be prepared prior to lecture 9): Café Monte- Building a Profit Plan (HBS 9- 198-088)
Drury, C. (2008) Management and Cost Accounting, South-Western CENGAGE Learning.

Additional detailed readings will be provided at lectures.
Additional Information
Graduate Attributes and Skills The course fosters the ability to learn, teamwork, communication, analytical & problem solving, and numeracy and IT.
The course promotes a critical interpretation of the use of management information, control and performance measurement.
Course organiserDr Iris Bosa
Tel: (0131 6)51 3025
Course secretaryMiss Jen Wood
Tel: (0131 6)50 8335
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