Module title: Innovations in Management Accounting

SCQF level: 10:
SCQF credit value: 20.00
ECTS credit value: 10

Module code: ACC10103
Module leader: James Brown
School The Business School
Subject area group: Accountancy Finance and Law
Prerequisites

There are no pre-requisites for this module to be added

2019/0, Trimester 1, Face-to-Face, Edinburgh Napier University
Occurrence: 001
Primary mode of delivery: Face-to-Face
Location of delivery: CRAIGLOCKHAR
Partner: Edinburgh Napier University
Member of staff responsible for delivering module: James Brown
Module Organiser:


Learning, Teaching and Assessment (LTA) Approach:
Learning & teaching methods:
LO 1-4: The LTA approach uses a wide variety of methods. Formal lectures using PowerPoint presentations, group discussion to foster student engagement and to promote interest in independent investigation. LO 5: Requires the student to undertake research, critically analysing and evaluating the differing views of authors and report their findings orally and in writing.
Embedding of employability/ PDP/ scholarship skills:
LO 1-4: Group discussions in tutorials improve the ability and confidence to voice opinions. LO 5: Requires the student to undertake individual research, improving investigative and scholarship skills. The written exam encourages well-structured and coherent arguments.
Assessment (formative and summative):
LO 1-5: For the summative exam, the choice of 3 questions from 6 in 3 hours allows the student to demonstrate deep learning in a written format. The student participation in discussion offers feedback on individual learning. LO 5: Students select a topic from the syllabus and present their research findings to their peers.
Research/ teaching linkages:
Lecturers undertake research and scholarly activity which is used in the delivery. LO 1-4: Requires student participation in discussion with the lecturers present to help to ensure deep learning. LO 5: The presentation is researched by the student, enhancing investigative and research skills.
Supporting equality and diversity:
LO 1-4: The module content includes social equality and diversity. Differing views of authors are compared and logically debated without suggesting one view is more powerful than others. Social issues and diversity of arguments also include an international dimension. LO 1 -5: PowerPoint slides and reading lists are available on Moodle.
Internationalisation:
LO 1-5: The international dimension is discussed as a specific topic in this module.

Formative Assessment:
The University is currently undertaking work to improve the quality of information provided on methods of assessment and feedback. Please refer to the section on Learning and Teaching Approaches above for further information about this module’s learning, teaching and assessment practices, including formative and summative approaches.

Summative Assessment:
The University is currently undertaking work to improve the quality of information provided on methods of assessment and feedback. Please refer to the section on Learning and Teaching Approaches above for further information about this module’s learning, teaching and assessment practices, including formative and summative approaches.

Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activityLearning & Teaching ActivityNESH (Study Hours)
Face To Face Lecture 24
Face To Face Practical classes and workshops 12
Face To Face Centrally Time Tabled Examination 3
Independent Learning Guided independent study 161
Total Study Hours200
Expected Total Study Hours for Module200


Assessment
Type of Assessment Weighting % LOs covered Week due Length in Hours/Words
Oral Presentation 40 1-5 8 HOURS= 0.5, WORDS= 0
Centrally Time Tabled Examination 60 1-5 14/15 HOURS= 3, WORDS= 0
Component 1 subtotal: 40
Component 2 subtotal: 60
Module subtotal: 100

Description of module content:

Current topics affecting developments in management accounting include, budgeting, large scale investment decisions, quality initiatives, activity based management, shareholder value measurements, knowledge management and environmental management accounting.

Learning Outcomes for module:

LO1: Assess the nature of developments in Management Accounting
LO2: Evaluate the impact and effectiveness of management accounting developments on planning, control and decision making.
LO3: Analyse the significance of environmental, technical and behavioural factors which impact upon business organisations and influence developments within management accounting.
LO4: Evaluate issues of controversy and change in a management accounting environment.
LO5. Report research conclusions both orally and in writing.

Indicative References and Reading List - URL:
Innovations in Management Accounting