Postgraduate Course: Advanced Management Accounting (CMSE11101)
Course Outline
| School | Business School |
College | College of Arts, Humanities and Social Sciences |
| Credit level (Normal year taken) | SCQF Level 11 (Postgraduate) |
Availability | Available to all students |
| SCQF Credits | 15 |
ECTS Credits | 7.5 |
| Summary | This 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
Syllabus:
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
Student Learning Experience:
Tutorial/seminar hours represent the minimum total live hours - online or in-person - a student can expect to receive on this course. These hours may be delivered in tutorial/seminar, lecture, workshop or other interactive whole class or small group format. These live hours may be supplemented by pre-recorded lecture material for students to engage with asynchronously.
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Entry Requirements (not applicable to Visiting Students)
| Pre-requisites |
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Co-requisites | |
| Prohibited Combinations | |
Other requirements | For Business School PG students only, or by special permission of the School. Please contact the course secretary. |
Information for Visiting Students
| Pre-requisites | Business School postgraduate students only. |
| High Demand Course? |
Yes |
Course Delivery Information
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| Academic year 2021/22, Available to all students (SV1)
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Quota: None |
| Course Start |
Semester 1 |
Timetable |
Timetable |
| Learning and Teaching activities (Further Info) |
Total Hours:
150
(
Seminar/Tutorial Hours 15,
Programme Level Learning and Teaching Hours 3,
Directed Learning and Independent Learning Hours
132 )
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| Additional Information (Learning and Teaching) |
Seminar/Tutorial hrs are the min total live hrs, online or in-person, students can expect to receive
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| Assessment (Further Info) |
Written Exam
0 %,
Coursework
100 %,
Practical Exam
0 %
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| Additional Information (Assessment) |
100% coursework (individual) - assesses all course Learning Outcomes |
| Feedback |
Not entered |
| No Exam Information |
Learning Outcomes
On completion of this course, the student will be able to:
- Critically evaluate many of the seminal contributions in management accounting research.
- Know and critically evaluate contemporary research in the discipline.
- Understand the role played by management accounting in the modern organisation.
- Understand and evaluate practical issues in the application of management accounting.
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Reading List
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 https://eu01.alma.exlibrisgroup.com/leganto/public/44UOE_INST/lists/26181439000002466?auth=SAML
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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).
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| Keywords | Not entered |
Contacts
| Course organiser | Mr Marian Konstantin Gatzweiler
Tel:
Email: Marian.Gatzweiler@ed.ac.uk |
Course secretary | Mrs Kelly-Ann De Wet
Tel: (0131 6)50 8071
Email: K.deWet@ed.ac.uk |
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