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DRPS : Course Catalogue : Business School : Common Courses (Management School)

Postgraduate Course: Advanced Management Accounting (CMSE11101)

Course Outline
SchoolBusiness School CollegeCollege of Arts, Humanities and Social Sciences
Credit level (Normal year taken)SCQF Level 11 (Postgraduate) AvailabilityNot available to visiting students
SCQF Credits15 ECTS Credits7.5
SummaryThis course is based on both research and practice in management accounting. The objective is to provide students with an appreciation of the main research developments in management accounting and to explore how they have impacted on practice.
Course description This course will explain and understand real world management accounting, examine both socio and technical aspects of the discipline together, and consider management accounting as a research-based social science


1. Introduction: Managerial Accounting and financial planning
2. Activity-based costing
3. Balanced Scorecard
4. Strategy execution
5. Budgeting and control
6. Cost-volume profit analysis
7. Accounting, sustainability and ethics
8. Governance futures: blockchain and dtsributed ledger technologies
9. Managing stakeholders and risk
10. Course review and exam preparation
Entry Requirements (not applicable to Visiting Students)
Pre-requisites Co-requisites
Prohibited Combinations Other requirements For Business School PG students only, or by special permission of the School. Please contact the course secretary.
Course Delivery Information
Academic year 2020/21, Available to all students (SV1) Quota:  None
Course Start Semester 1
Timetable Timetable
Learning and Teaching activities (Further Info) Total Hours: 150 ( Lecture Hours 20, Summative Assessment Hours 2, Programme Level Learning and Teaching Hours 3, Directed Learning and Independent Learning Hours 125 )
Assessment (Further Info) Written Exam 0 %, Coursework 100 %, Practical Exam 0 %
Additional Information (Assessment) Individual Essay 100% of the course assessment, addressing all learning outcomes.
Feedback Feedback on essays will be provided based on common criteria, including originality of the argument, use of academic references, style and grammar, consistency of argumentation, and breadth and depth of demonstrated knowledge of the topic.
No Exam Information
Learning Outcomes
On completion of this course, the student will be able to:
  1. Critically evaluate many of the seminal contributions in management accounting research.
  2. Know and critically evaluate contemporary research in the discipline.
  3. Understand the role played by management accounting in the modern organisation.
  4. Understand and evaluate practical issues in the application of management accounting.
Reading List
There is no required text. Students will be directed to journal articles. Relevant Specialist journals are Management Accounting Research and Journal of Management Accounting Research. The website of the Chartered Institute of Management Accountants (CIMA) is also a useful source of relevant information.

Recommended text:
Horngren, C.T., Datar, S., Foster, G. (2015), Cost Accounting: A Managerial Emphasis, 15th global edition. Prentice Hall.

Resource List
Additional Information
Graduate Attributes and Skills This course is focused on teaching concepts, techniques and practices in the principal discipline within the Financial Control function, that of Management Accounting. In the management of a business within a competitive environment Management Accounting fulfills a highly significant strategic role and so this course is designed to teach the principles of management accounting within the strategic context.

Cognitive Skills:
Students will develop skills in analysing research and in appreciating the practical issues involved in operating management accounting systems.

Subject Specific Skills:
Students will gain skill in assessing the strengths and weakness of a range of management accounting techniques (both established and new).
KeywordsNot entered
Course organiserMr Marian Konstantin Gatzweiler
Course secretaryMrs Kelly-Ann De Wet
Tel: (0131 6)50 8071
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