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

Postgraduate Course: Accounting for Decision-Making (EMBA) (CMSE11512)

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 Credits10 ECTS Credits5
SummaryThis course is focussed on teaching concepts, techniques and practices in the principal discipline within the financial controls function, that of accounting for managerial decision-making. In the management of a business within a competitive environment accounting for managerial decision-making fulfils a highly significant role and so this course is designed to teach the principles of management accounting within the strategic context.
Course description The rise of the information age has brought a profound structural shift in the way value is generated by modern organizations and accounted for in economies and societies. In 1975, tangible assets accounted for more than 80 percent of the market value of the 500 largest US firms. By 2015 the situation was entirely inverted, with nearly 90 percent of market capitalization deriving from intangible assets. Accordingly, accounting for value is no longer solely driven by fixed physical and financial assets, but instead by more fluid resources, such as relationships, networks, intellectual, social and human capital. This transformational trend has called into question the relevance of many traditional accounting and reporting tools. Addressing these challenges entails the need to introduce accounting models that embrace and tackle these issues to account for a richer and more dynamic concept of value. This module introduces and critical evaluates such accounting tools for decision-making.

Outline Content:
Introduction to accounting: complexities and evolving trends
The design of budgeting systems
Cost-volume profit analysis and decision-making
Costing in complex and fast changing environments
Balanced Scorecard: Strategy execution and performance management
Entry Requirements (not applicable to Visiting Students)
Pre-requisites Co-requisites
Prohibited Combinations Other requirements None
Course Delivery Information
Academic year 2022/23, Not available to visiting students (SS1) Quota:  None
Course Start Block 5 (Sem 2) and beyond
Timetable Timetable
Learning and Teaching activities (Further Info) Total Hours: 100 ( Lecture Hours 22.5, Seminar/Tutorial Hours 3, Programme Level Learning and Teaching Hours 2, Directed Learning and Independent Learning Hours 72 )
Assessment (Further Info) Written Exam 0 %, Coursework 100 %, Practical Exam 0 %
Additional Information (Assessment) Individual assessment 60%«br /» (LO1,2,3)
Group assessment 40% (LO1,3)
Feedback The lecturer will meet with and provide feedback for each group during the group project in which they will produce a video presentation.
The lecturer will provide summative feedback on the individual project report and the group video assignment.
No Exam Information
Learning Outcomes
On completion of this course, the student will be able to:
  1. Understand the role played by accounting for decision-making in the modern organisation.
  2. Critically evaluate many of the seminal contributions in research on accounting for decision-making
  3. Link the accounting tools to the organizational strategy execution function
Reading List
Horngren, C.T., Datar, S., Foster, G. (2015), Cost Accounting: A Managerial Emphasis, 15th global edition. Prentice Hall.
Additional Information
Graduate Attributes and Skills C1 Meaningful Interpersonal Interaction
C2 Effective Emotional Intelligence
C3 Authentic Leadership
C4 Ethical, Responsible and Sustainable Business Behaviour
C5 Appropriate Communication
C6 Understand and Make Effective Use of Data
C7 Creative and Entrepreneurial Practice
C8 Personal and Professional Competence
C9 Academic Excellence
C10 Intellectual Curiosity
KeywordsNot entered
Course organiserMr Marian Konstantin Gatzweiler
Course secretaryMrs Angela Muir
Tel: (0131 6)51 3854
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