Core Module Information
Module title: Innovations in Management Accounting (HK)

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

Module code: ACC10903
Module leader: James Brown
School The Business School
Subject area group: Accounting and Finance


Description of module content:

We consider and investigate the main topics that are affecting the development of management accounting. This includes a focus on budgeting, as traditional budgeting is being viewed by many organisations as being archaic and counter productive. The area of large scale investment decisions is also one which is in constant development as companies find limited usefulness from traditional investment appraisal techniques. We also investigate some topical themes in performance measurement and management, such as shareholder value, activity based management and the developments in quality.

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.

Full Details of Teaching and Assessment
2023/4, Trimester 1, FACE-TO-FACE,
Occurrence: 001
Primary mode of delivery: FACE-TO-FACE
Location of delivery: HONG KONG
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)
Face To Face Lecture 28
Face To Face Practical classes and workshops 18
Face To Face CL_TST 3
Independent Learning Guided independent study 151
Total Study Hours200
Expected Total Study Hours for Module200

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

Indicative References and Reading List - URL:
Innovations in Management Accounting (HK)(1)