Postgraduate Course: Advanced Management Accounting (CMSE11101)
Course Outline
| School | Business School |
College | College of Humanities and Social Science |
| 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
The Multiple Roles of Management Accounting
Cost Allocation
Throughput Accounting and Variable Costing
East vs. West, Japanese Management Accounting
Variance Analysis, Budgets and Performance Measurement
Activity Based Costing
Balanced Scorecard and Performance Measurement
Strategy and Management Accounting
Management Accounting, Difference and Change
Review and Revision Session
Student Learning Experience
Students will learn by listening, reading and doing. In each of the ten sessions the course lecturer will present for approximately one hour. The second hour of the session will involve a mix of discussion topics and exercises. The course booklet provides specified reading.
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Entry Requirements (not applicable to Visiting Students)
| Pre-requisites |
|
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 2015/16, 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
(
Lecture Hours 20,
Summative Assessment Hours 2,
Programme Level Learning and Teaching Hours 3,
Directed Learning and Independent Learning Hours
125 )
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| Assessment (Further Info) |
Written Exam
100 %,
Coursework
0 %,
Practical Exam
0 %
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| Additional Information (Assessment) |
An examination will count for 100% if the course assessment. The examination questions will be narrative although students may use numerical illustrations in their answers. |
| Feedback |
Students will be given weekly feedback in class, feedback on mock exam questions and feedback on main exam. |
| Exam Information |
| Exam Diet |
Paper Name |
Hours & Minutes |
|
| Main Exam Diet S1 (December) | Advanced Management Accounting | 2:00 | |
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
| There is no required text. Students will be directed to journal articles. 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. |
Additional Information
| Graduate Attributes and Skills |
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). |
| Keywords | finAdvancedManagementAccounting |
Contacts
| Course organiser | Prof Falconer Mitchell
Tel: (0131 6)50 8340
Email: |
Course secretary | Miss Rachel Allan
Tel: (0131 6)51 3757
Email: |
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