Postgraduate Course: Advanced Management Accounting (CMSE11101)
Course Outline
| School | Business School |
College | College of Arts, Humanities and Social Sciences |
| 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.
Content outline:
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
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Entry Requirements (not applicable to Visiting Students)
| Pre-requisites |
|
Co-requisites | |
| Prohibited Combinations | |
Other requirements | None |
Information for Visiting Students
| Pre-requisites | None |
| High Demand Course? |
Yes |
Course Delivery Information
|
| Academic year 2022/23, Available to all students (SV1)
|
Quota: None |
| Course Start |
Semester 1 |
Timetable |
Timetable |
| Learning and Teaching activities (Further Info) |
Total Hours:
150
(
Lecture Hours 20,
Programme Level Learning and Teaching Hours 3,
Directed Learning and Independent Learning Hours
127 )
|
| Assessment (Further Info) |
Written Exam
0 %,
Coursework
100 %,
Practical Exam
0 %
|
| Additional Information (Assessment) |
100% coursework (individual) - assesses all course Learning Outcomes |
| Feedback |
Formative: TBC
Summative: TBC |
| No Exam Information |
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
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.
Recommended text:
Horngren, C.T., Datar, S., Foster, G. (2015), Cost Accounting: A Managerial Emphasis, 15th global edition. Prentice Hall.
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Additional Information
| Graduate Attributes and Skills |
Not entered |
| Keywords | Not entered |
Contacts
| Course organiser | Mr Marian Konstantin Gatzweiler
Tel:
Email: |
Course secretary | Mrs Kelly-Ann De Wet
Tel: (0131 6)50 8071
Email: |
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