Form C4
Heriot-Watt University - Course Descriptor
1. Course
Code
C30MX
2. Course
Title
Managerial Accounting: Decision Making
5. School
Management & Languages
7. Delivery:
Location &
Semester
Edin
SBC
Orkney
Dubai
IDL
Collaborative Partner
Approved Learning Partner
Sem1
Sem…….
Sem………..
Sem 1
Sem
Name…………………….....Sem..…...
Name ……………………….…
6. Course
Co-ordinator
8. Pre-requisites
C39MT Management Accounting Techniques and Decisions
9. Linked Courses
(specify if synoptic)
10. Excluded Courses
None
11. Replacement Courses
Code:
10
4. Credits
15
Dr Audrey Paterson
Sem……..
None
12. Degrees for which
this is a core course
Date Of Replacement:
13. The course may be
delivered to:
3. SCQF
Level
UG only
PG only
UG & PG
None
14. Available as an Elective?
Yes
No
15. Aims

To study in-depth the policies and practices of managerial accounting and decision-making within particular economic, political, societal and cultural contexts.
16. Syllabus







Traditional cost management systems.
The changing nature of management accounting, concepts, processes and issues.
New management accounting techniques and applications: strategic management accounting.
The nature of public sector accounting.
Public sector accounting and controls.
Environmental management accounting.
Motivating behaviours in management accounting and control.
.
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Form C4
Heriot-Watt University - Course Descriptor
17. Learning Outcomes (HWU Core Skills: Employability and Professional Career Readiness)
Subject Mastery
Understanding, Knowledge and Cognitive Skills
Scholarship, Enquiry and Research (Research-Informed Learning)





Personal Abilities
demonstrate an understanding of the dominant theoretical
perspectives of management accounting;
understand and learn about constructing explanations concerning
how and why management accounting is used for decision-making
within specific social, economic, political, and cultural contexts;
develop an understanding of the relationship between public sector
reform and new public management;
understand the implications of public sector reform for management
accounting;
Industrial, Commercial & Professional Practice
 understand the development of management
accounting for decision-making in specific
contexts;
 understand and help organisational integration
by relating management accounting to other
organisational functions and personnel, as well
as to organisational policies;

explore the emergence of environmental management accounting and
environmental management accounting issues;
critically evaluate management accounting issues, policies and
practices.
Autonomy, Accountability & Working with Others
 participate in and be aware of the importance of
team work and open discussions.
18. Assessment Methods
Method
19. Re-assessment Methods
Duration of Exam
Weighting (%)
Synoptic courses?
(if applicable)
Coursework
Examination
Communication, Numeracy & ICT
 Deliver high quality written outputs
2 hours
Method
Duration of Exam
(if applicable)
30%
70%
20. Date and Version
Date of Proposal
02 February 2013
Date of Approval by
School Committee
Date of
Implementation
Version
Number
2/2
Diet(s)