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DEGREE REGULATIONS & PROGRAMMES OF STUDY 2019/2020

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DRPS : Course Catalogue : Business School : Accounting

Undergraduate Course: Advanced Management Accounting (ACCN10002)

Course Outline
SchoolBusiness School CollegeCollege of Arts, Humanities and Social Sciences
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.

Syllabus
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
Accountability
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)
Co-requisites
Prohibited Combinations Other requirements None
Information for Visiting Students
Pre-requisitesVisiting students must have at least 4 Accountancy courses at grade B or above. This MUST INCLUDE at least one Accounting course at advanced level. This course cannot be taken alongside 'Accountancy 2A'; 'Accountancy 2B'; 'Accountancy 1A' or 'Accountancy 1B'. We will only consider University/College level courses.
High Demand Course? Yes
Course Delivery Information
Not being delivered
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.
KeywordsAMA
Contacts
Course organiserDr Iris Bosa
Tel: (0131 6)51 3025
Email: Iris.Bosa@ed.ac.uk
Course secretaryMiss Jen Wood
Tel: (0131 6)50 8335
Email: J.Wood@ed.ac.uk
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