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: Accountancy
Prerequisites

N/A

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
2020/1, Trimester 1, FACE-TO-FACE,
VIEW FULL DETAILS
Occurrence: 001
Primary mode of delivery: FACE-TO-FACE
Location of delivery: HONG KONG
Partner:
Member of staff responsible for delivering module: James Brown
Module Organiser:


Learning, Teaching and Assessment (LTA) Approach:
Learning & teaching methods including their alignment to LOs:
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 into the topics. This also encourages critical analysis and evaluation of the reading material.
LO5 Requires the student to undertake individual research, evaluating the differing views of authors and report their findings orally in the presentation and in writing for the exam.

Embedding of employability/ PDP/ scholarship skills
LO1-4 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 presentation promotes student confidence and practice in public speaking and in the use of PowerPoint. The written case study exam demands well structured and coherent arguments.

Assessment (formative and summative)
LO 1-5 The summative examination is a pre-seen open book case study. This approach ensures that student competence is tested across the breadth of the module and also tests a student's ability to combine theoretical and practical elements.
LO5 Students select a topic from the syllabus and present their research findings via a recorded presentation. Students are asked to present for 10 -12 minutes. The purpose of this formative exercise is to test the student's ability to critically evaluate a contemporary development in management accounting and to communicate their research findings orally. It is also expcted that this assessment will improve their communication skills and improve their confidence in using such tools as Powerpoint.

Research/ teaching linkages
Team members undertake research and scholarly activity which is used in the delivery to ensure the module remains focused on up-to-date issues that can be investigated in depth, providing an

Formative Assessment:
.

Summative Assessment:
.

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 Centrally Timetabled (Digital) Exam 3
Independent Learning Guided independent study 151
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
2020/1, Trimester 1, FACE-TO-FACE,
VIEW FULL DETAILS
Occurrence: 002
Primary mode of delivery: FACE-TO-FACE
Location of delivery: HONG KONG
Partner:
Member of staff responsible for delivering module: James Brown
Module Organiser:


Learning, Teaching and Assessment (LTA) Approach:
Learning & teaching methods including their alignment to LOs:
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 into the topics. This also encourages critical analysis and evaluation of the reading material.
LO5 Requires the student to undertake individual research, evaluating the differing views of authors and report their findings orally in the presentation and in writing for the exam.

Embedding of employability/ PDP/ scholarship skills
LO1-4 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 presentation promotes student confidence and practice in public speaking and in the use of PowerPoint. The written case study exam demands well structured and coherent arguments.

Assessment (formative and summative)
LO 1-5 The summative examination is a pre-seen open book case study. This approach ensures that student competence is tested across the breadth of the module and also tests a student's ability to combine theoretical and practical elements.
LO5 Students select a topic from the syllabus and present their research findings via a recorded presentation. Students are asked to present for 10 -12 minutes. The purpose of this formative exercise is to test the student's ability to critically evaluate a contemporary development in management accounting and to communicate their research findings orally. It is also expcted that this assessment will improve their communication skills and improve their confidence in using such tools as Powerpoint.

Research/ teaching linkages
Team members undertake research and scholarly activity which is used in the delivery to ensure the module remains focused on up-to-date issues that can be investigated in depth, providing an

Formative Assessment:
.

Summative Assessment:
.

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 Centrally Timetabled (Digital) Exam 3
Independent Learning Guided independent study 151
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

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