Module Database Search
| MODULE DESCRIPTOR | |||
|---|---|---|---|
| Module Title | |||
| Management Accounting Decision-making And Control | |||
| Reference | BS4112 | Version | 10 |
| Created | December 2023 | SCQF Level | SCQF 10 |
| Approved | July 2019 | SCQF Points | 15 |
| Amended | March 2024 | ECTS Points | 7.5 |
| Aims of Module | |||
|---|---|---|---|
| To enable students to develop an advanced knowledge and understanding of management accounting together with the ability to critically evaluate current management accounting practices for decision-making and control. | |||
| Learning Outcomes for Module | |
|---|---|
| On completion of this module, students are expected to be able to: | |
| 1 | Integrate theory and professional practice in a manner which displays understanding of the defining concepts and features of management accounting. |
| 2 | Ethically apply advanced management accounting techniques in a variety of contexts such as decision-making, budgeting and performance evaluation. |
| 3 | Critically evaluate the continuing relevance of management accounting practices within a modern business environment. |
| 4 | Discuss how management accounting techniques utilise non-financial information to identify and measure sustainability. |
| 5 | Discuss current issues and developments within management accounting. |
| Indicative Module Content |
|---|
| Budgeting; standard costing and variance analysis; pricing decisions; transfer pricing; performance measurement; digital technology, sustainability and ethics within management accounting. |
| Module Delivery |
|---|
| This module will be delivered using lectures,tutorials and workshops. |
| Indicative Student Workload | Full Time | Part Time |
|---|---|---|
| Contact Hours | 44 | N/A |
| Non-Contact Hours | 106 | N/A |
| Placement/Work-Based Learning Experience [Notional] Hours | N/A | N/A |
| TOTAL | 150 | N/A |
| Actual Placement hours for professional, statutory or regulatory body |
| ASSESSMENT PLAN | |||||
|---|---|---|---|---|---|
| If a major/minor model is used and box is ticked, % weightings below are indicative only. | |||||
| Component 1 | |||||
| Type: | Examination | Weighting: | 100% | Outcomes Assessed: | 1, 2, 3, 4, 5 |
| Description: | Closed book exam. | ||||
| MODULE PERFORMANCE DESCRIPTOR | |
|---|---|
| Explanatory Text | |
| Component 1 comprises 100% of the module grade. To pass the module, a D grade is required. | |
| Module Grade | Minimum Requirements to achieve Module Grade: |
| A | A |
| B | B |
| C | C |
| D | D |
| E | E |
| F | F |
| NS | Non-submission of work by published deadline or non-attendance for examination |
| Module Requirements | |
|---|---|
| Prerequisites for Module | None |
| Corequisites for module | None. |
| Precluded Modules | None. |
| INDICATIVE BIBLIOGRAPHY | |
|---|---|
| 1 | ATRILL, E. and MCLANEY, E.J., 2018. Management accounting for decision makers. 9th ed. Harlow: Pearson. |
| 2 | DRURY, C., 2021. Management and cost accounting. 11th ed. Andover: Cengage Learning. |