Advanced Management Accounting (P02871)

? Credit Points : 10 ? SCQF Level : 11 ? Acronym : SBE-P-AMA

The Advanced Management Accounting course is based on a series of sessions covering seminal issues in research and practice. The sessions comprise:

• The multiple Roles of Management Accounting
• Cost Allocation
• Activity Based Costing
• Throughput Accounting
• Japanese Management Accounting
• Variance Analysis & Performance Measurement
• The Balanced Scorecard and Performance Measurement
• Strategy and Management Accounting
• Management Accounting – Difference and Change

Entry Requirements

none

Subject Areas

Home subject area

Common Courses (School of Business and Economics), (School of Business and Economics, Schedule H)

Delivery Information

? Normal year taken : Postgraduate

? Delivery Period : Semester 1 (Blocks 1-2)

? Contact Teaching Time : 2 hour(s) per week for 10 weeks

All of the following classes

Type	Day	Start	End	Area
Lecture	Tuesday	09:00	10:50	Central

? Additional Class Information : Lectures held in LT5, 7 Bristo Square

Summary of Intended Learning Outcomes

On completing the module, students should:

? Appreciate the socio-technical nature of management accounting.
? Have awareness of the ways in which management accounting can contribute to organisational performance.
? Possess knowledge of the contribution of theoretical and empirical research to management accounting.

This module will develop in students the ability to:

? Critically appraise different types of research output.
? View management accounting issues from both technical and behavioural perspectives.
? Appraise constructively many of the practices of management accounting.