Postgraduate Course: Advanced Management Accounting (CMSE11101)
||College||College of Arts, Humanities and Social Sciences
|Credit level (Normal year taken)||SCQF Level 11 (Postgraduate)
||Availability||Available to all students
|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.
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 distributed ledger technologies
9. Managing stakeholders and risk
10. Course review and exam preparation
Entry Requirements (not applicable to Visiting Students)
||Other requirements|| None
Information for Visiting Students
|High Demand Course?
Course Delivery Information
|Academic year 2022/23, Available to all students (SV1)
|Learning and Teaching activities (Further Info)
Lecture Hours 20,
Programme Level Learning and Teaching Hours 3,
Directed Learning and Independent Learning Hours
|Assessment (Further Info)
|Additional Information (Assessment)
||100% coursework (individual) - assesses all course Learning Outcomes
|No Exam Information
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.
|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.|
Horngren, C.T., Datar, S., Foster, G. (2015), Cost Accounting: A Managerial Emphasis, 15th global edition. Prentice Hall.
|Graduate Attributes and Skills
|Course organiser||Mr Marian Konstantin Gatzweiler
|Course secretary||Miss Aoife McDonald
Tel: (0131 6)50 8074