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DRPS : Course Catalogue : Business School : Accounting

Undergraduate Course: Management Accounting Applications (ACCN10010)

Course Outline
SchoolBusiness School CollegeCollege of Arts, Humanities and Social Sciences
Credit level (Normal year taken)SCQF Level 10 (Year 3 Undergraduate) AvailabilityAvailable to all students
SCQF Credits20 ECTS Credits10
SummaryThis course seeks to develop students' ability to examine the forms and behavioural consequences of the implementation of management accounting systems; to develop an appreciation of the benefits and limitations of management accounting systems in organisational contexts; to enhance students' ability to assimilate and communicate management accounting ideas and information, and to promote a critical interpretation of the use of management information, control and performance measurement.
Course description Management Accounting Applications seeks to build on knowledge obtained in the Management Accounting modules of Accountancy 1 and 2. It is intended that the course will form a bridge for students proceeding to the study of management accounting at honours level.

Outline Content

Strategic Management Accounting: The Balanced Scorecard
Assigning resource costs to production cost centres
Social and Environmental Accounting
Activity-based management
The Roles of Accounting in Organisations and Society
Incentive and compensation systems
Planning, Budgeting and Control (I)
Performance measurement, incentives and governance
Information systems and data management

Student Learning Experience

The course is based on weekly two-hour sessions.
Entry Requirements (not applicable to Visiting Students)
Pre-requisites Students MUST have passed: Accountancy 2A (ACCN08009) AND Accountancy 2B (ACCN08010)
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 Management Accounting course at intermediate 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
Academic year 2024/25, Available to all students (SV1) Quota:  None
Course Start Semester 2
Timetable Timetable
Learning and Teaching activities (Further Info) Total Hours: 200 ( Lecture Hours 20, Summative Assessment Hours 3, Programme Level Learning and Teaching Hours 4, Directed Learning and Independent Learning Hours 173 )
Assessment (Further Info) Written Exam 70 %, Coursework 30 %, Practical Exam 0 %
Additional Information (Assessment) 70% Written Exam (Individual) - 3 hours
30% Case study (Group) - Includes 10% peer review
Feedback Formative: Feedback will be provided throughout the course.

Summative: Feedback will be provided on assessments within agreed deadlines.
Exam Information
Exam Diet Paper Name Hours & Minutes
Main Exam Diet S2 (April/May)3:00
Learning Outcomes
On completion of this course, the student will be able to:
  1. Understand and critically discuss the organisational and social context of management accounting.
  2. Understand and critically evaluate the complexities of performance measurement and motivation in a multi-divisional context.
  3. Critically examine current management accounting techniques and practices.
Reading List
Macintosh, N. and Quattrone, P. (2010) Management accounting and control systems: an organizational and sociological approach, Wiley (Chapters 1-3; 8-11)

Busco, C., Quattrone, P. (2014). Exploring how the Balanced Scorecard engages and unfolds: Articulating the visual power of accounting inscriptions, Contemporary Accounting Research (DOI: 10.1111/1911-3846.12105)

Case study (to be prepared prior to lecture 9): Café Monte- Building a Profit Plan (HBS 9- 198-088)

Drury, C. (2008) Management and Cost Accounting, South-Western CENGAGE Learning.

Additional detailed readings will be provided at lectures.
Additional Information
Graduate Attributes and Skills Communication, ICT, and Numeracy Skills

After completing this course, students should be able to:

Critically evaluate and present digital and other sources, research methods, data and information; discern their limitations, accuracy, validity, reliability and suitability; and apply responsibly in a wide variety of organisational contexts.

Knowledge and Understanding

After completing this course, students should be able to:

Identify, define and analyse theoretical and applied business and management problems, and develop approaches, informed by an understanding of appropriate quantitative and/or qualitative techniques, to explore and solve them responsibly.
Course organiserDr Iris Bosa
Tel: (0131 6)51 3025
Course secretaryMr Scott Fitzsimmons
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