Form C4
Heriot-Watt University - Course Descriptor
2. Course
Title
Management Accounting – Critical Analysis
1. Course
Code
C30MY
3. SCQF 10
4. Credits
Level
6. Course
Professor Ian Thomson
Co-ordinator
15
5. School
Management and Languages
7. Delivery:
Location &
Semester
Edin
SBC
Orkney
Dubai
IDL
Collaborative Partner
Approved Learning Partner
Sem…2
Sem…….
Sem………..
Sem…2…..
Sem….
Name…………………….....Sem..…...
Name …………………………………Sem………..
8. Pre-requisites
9. Linked Courses
(specify if synoptic)
10. Excluded Courses
11. Replacement Courses
Code:
12. Degrees for which
this is a core course
Date Of Replacement:
13. The course may be
delivered to:
UG only
PG only
UG & PG
14. Available as an Elective?
Yes
No
15. Aims
This course provides an opportunity for students to study a range of contemporary developments in managerial accounting through the critical analysis of a series of cases,
designed to produce a more informed understanding of management and management accountancy. Through the critical analysis of these cases, the diagnosis of
organisational problems and the formulation of management accounting solutions the student will develop new insights into what constitutes effective management
accounting systems. This course will facilitate students to develop their ability to understand the relationship between accounting and organisations’ strategic outcomes.
Students will develop their problem solving skills by considering how they would have addressed organisational problems and offering their solutions in each case.
16. Syllabus
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Problem solving & management accounting
Management accounting system design
Evaluating management accounting processes and practices
Risk & management accounting systems
Value-based management accounting systems
Forecasting & future oriented management accounting
Management accounting and complex projects
Accounting for the human factor
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Form C4
Heriot-Watt University - Course Descriptor
17. Learning Outcomes (HWU Core Skills: Employability and Professional Career Readiness)
Understanding, Knowledge and Cognitive Skills
The course will focus on a range of cases that illustrate contemporary
aspects of ‘real-life’ management accounting and management that are
presented as examples of how managerial accounting could or should
effectively contribute to the achievement of organisation’s strategic
objectives.
Students will develop skills in evaluating the contribution of
management accounting systems to the strategic objectives of
organisations
Scholarship, Enquiry and Research (Research-Informed Learning)
This course is designed to encourage a student-centred approach to
solving problems that is informed by the research literature
The course will develop scholarship through student participation in
analysing case studies, searching relevant literature, presenting and
defending their problem diagnosis and solutions, seminar debate, and
student reflection.
Through the analysis of different case studies students will develop their
understanding of the potential limitations of and problems caused by
the use of accounting to solve organisational problems
Students will develop a conceptual framework informed by theory to
understand what makes an effective management accounting system
Student will able better able to design management accounting systems
that are useful in resolving organisational problems
Students will develop an awareness of the range of organisational
problems that management accounting can contribute to resolving.
Students will develop their knowledge of a range of problem solving
strategies and practices
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Form C4
Heriot-Watt University - Course Descriptor
Personal Abilities
Industrial, Commercial & Professional
Practice
The contemporary foci of this course will
provide students with insights that will be of
value to them in securing employment within
the accountancy profession and business
organisations.
Autonomy, Accountability & Working with
Others
Students will pursue their own learning by
being challenged to identify their own individual
solutions to organisational problems.
Communication, Numeracy & ICT
The critical analysis of case studies will
develop students intellectual and professional
competencies by analysing and evaluating
evidence, logical reasoning and practical
applications.
Students will develop skills in understanding of
complex problems and recognising the
importance of concepts and theories in
different organisational contexts.
This course will facilitate the development of
communication skills, including explaining,
listening, questioning, presenting and
defending a position, giving feedback orally &
in writing.
As a course based on integrating academic
research with practical problems, students will
be required to develop a range of generic
research skills.
Students will gain self-confidence in problem
solving skills.
18. Assessment Methods
Method
Through group working in seminars, students
will have the opportunity to develop
presentation skills, including the appropriate
use of ICT.
19. Re-assessment Methods
Duration of Exam
Weighting (%)
Synoptic courses?
Method
(if applicable)
Coursework
Examination
20. Date and Version
Date of Proposal
2 hours
Duration of Exam
Diet(s)
(if applicable)
30%
70%
Date of Approval by
School Committee
Date of
Implementation
September 2014
Version
Number
3/3
2.0