2020/1, Trimester 2, FACE-TO-FACE,
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| Occurrence: | 001 |
| Primary mode of delivery: | FACE-TO-FACE |
| Location of delivery: | CRAIGLOCKHAR |
| Partner: | |
| Member of staff responsible for delivering module: | James Brown |
| Module Organiser: | |
| Learning, Teaching and Assessment (LTA) Approach: |
The module uses a variety of teaching methods to achieve the learning outcomes. Formal lectures are used to introduce you to the relevant research and debate on management accounting practices and systems (LOs 1,2,3,4); and the link between theory and practice as demonstrated in cases studies and real life situations (LOs 1,5). Lectures and specific reading material for each topic will also direct you to further reading and web sources.The module’s overriding aim, which is embedded throughout, is aligning theory to practice and using case studies to achieve this (LOs 1-5). The format of the module delivery is one week lecture, one week case study application in most cases. There is also time in the case study three hour slot to cover a review of certain academic journal articles that have been highlighted for discussion (LO4). Group discussions are a key part of the learning process as is the presentation of group findings on the case study discussion points (LO5). These fora are a vital part of the formative feedback process and, as they are held every two weeks, you have an excellent opportunity to gauge the development of your analytical and evaluative skills with regard to case studies before the examination. Indeed, there are six prescribed case study sessions to ensure that the skills you will leave this module with are fully embedded and not simply tested once in the final examination (LO1-5). The teaching style and mix of activities will encourage you to develop transferable skills of group working, communication, research and critical analysis. Research skills are developed in preparing for tutorial discussions and completing the coursework. Scholarship skills are supported through applying the appropriate writing style, referencing and the synthesis of information from a variety of sources. However, the main skill that you will gain is one of contingency-based decision making: this is an ability to appreciate the application of theory to practice and to comprehend, for example, how certain management accounting techniques might work for a certain company in a certain situation yet how the same technique(s) would not work for a different company in a different situation.Formative assessment is embedded in the module in the six sessions that are devoted to case study analysis. This demonstrates the key focus on ensuring that contingent decision making is added to your skill set. The formative assessment also ensures that you are prepared for the final examination. This takes the form of a three hour pre-seen open book case study. Each aspect is significant here: the case study will normally be between 4,000 and 6,000 words in an attempt to replicate a real scenario as much as possible; the examination is not intended to test your memory but your application skills and so the examination is open book; a three hour examination is appropriate for level but also ensures that all module content is covered in the final examination.The module team undertake research and scholarly activity which is used in the delivery to ensure the module remains up-to-date and relevant, providing an enhanced learning experience for you. For example, one member of the teaching team is on the Examinations Board of two professional accounting organisations and can ensure that the syllabus is reflective of current developments and practice. Other members of the teaching team between them have a recent doctorate in the area of performance management and control which is key to the module’s content and have published articles in practitioner and academic journals in relevant areas.The module specification ensures that there are no artificial barriers to learning or assessment. Special needs of individual candidates will be taken into account when planning learning experiences and selecting assessment instruments. The international aspects of Management Accounting and the use of international case studies ensure internationalisation is integrated into this module. Specifically, the adoption of management accounting techniques across different countries makes the areas of culture and history key parts of overall discussion, both in lectures and during the case study sessions, as research findings reflect that these are important areas that have to be considered around potential implementation.
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This has been discussed above and is undertaken by feedback on the case study group discussions that are held every second week. You have the opportunity to work on the case study before the session and to then discuss their responses in groups. There will be a session for approximately half an hour to forty five minutes where these discussions are broughttogether by the facilitator/tutor and you will have a good opportunity to see how your own findings are reflected in – or are different to – those of the class overall. With this topic, they will ascertain that there is no “right” or “wrong” answer, only answers which do or do not apply theory to the practical scenario in a justified, supported and analytical manner. This is exactly the mainskill that the module team are hoping you will bring to a business environment.
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This has also been discussed above in the assessment section. The final three hour open book examination will test your ability to make contingent decisions based on a company’s strategic direction and measurement system. By being open book, the examination will both take pressure away from you in terms of having to memorise references, techniques etc and alsoensure that marks are not awarded for remembering techniques etc but for justification, analysis and evaluation in the alignment of theory and practice and in the suggestions made. Every area in the module will be examined and the case study, being between 4,000 and 6,000 words, will be of sufficient scope and scale to replicate “real life” as much as possible. Given previous experience with similar types of assessment, it’s unlikely that an adequate attempt can be made at answering the examination questions in less than three hours.
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| Student Activity (Notional Equivalent Study Hours (NESH)) |
| Mode of activity | Learning & Teaching Activity | NESH (Study Hours) |
| Face To Face | Lecture | 18 |
| Face To Face | Tutorial | 18 |
| Independent Learning | Guided independent study | 164 |
| Total Study Hours | 200 |
| Expected Total Study Hours for Module | 200 |
| Assessment |
| Type of Assessment | Weighting % | LOs covered | Week due | Length in Hours/Words |
| Centrally Time Tabled Examination | 100 | 1-5 | 14/15 | HOURS= 3, WORDS= 0 |
| Component 1 subtotal: | 100 | |
| Component 2 subtotal: | 0 | | | |
| Module subtotal: | 100 | | | |