Modules

Core Module Information
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: Accounting and Finance
Prerequisites

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

Upon completion of this module you will be able to

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.
Full Details of Teaching and Assessment
2025/6, Trimester 1, In Person,
VIEW FULL DETAILS
Occurrence: 001
Primary mode of delivery: In Person
Location of delivery: CRAIGLOCKHAR
Partner:
Member of staff responsible for delivering module: James Brown
Module Organiser:


Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activityLearning & Teaching ActivityNESH (Study Hours)NESH Description
Online Guided independent study 164 You should ensure that you read the relevant part of the textbook each week. After the tutorial, you should complete any questions you have not yet attempted and review the answers to ensure that you have approached them correctly. There are further practice questions available in the textbooks for this course.
Face To Face Lecture 24 The purpose of the asynchronous lecture is to provide you with an overview of the issues and techniques related to each topic.
Face To Face Practical classes and workshops 12 The synchronous tutorials are an opportunity to discuss and practice the techniques relevant for each topic – they’re also a safe space to allow you to undertake calculations, engage with the material, make mistakes and, hopefully, emerge with a practical understanding of, and ability in, the particular area.
Total Study Hours200
Expected Total Study Hours for Module200


Assessment
Type of Assessment Weighting % LOs covered Week due Length in Hours/Words Description
Centrally Time Tabled Examination 60 1~2~3~4~5 Exam Period HOURS= 3 hours An open book, case study based online exam
Oral Presentation 40 1~2~3~4~5 Week 8 HOURS= 30 minutes Oral Presentation including 15 minutes presentation and 15 minutes Q&A
Component 1 subtotal: 40
Component 2 subtotal: 60
Module subtotal: 100

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

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