Form C4
Heriot-Watt University - Course Descriptor
1. Course
Code
C38MO2
2. Course
Title
Management Accounting in Organisations
3. SCQF
Level
5. School
Management & Languages
7. Delivery:
Location &
Semester
Edin
SBC
Orkney
Dubai
IDL
Collaborative Partner
Approved Learning Partner
Sem 2
Sem…….
Sem………..
Sem…2…..
Sem…2
Name…………………….....Sem..…...
Name …See attached list…
6. Course
Co-ordinator
8. Pre-requisites
C37FA1Introduction to Accounting, C37FF Finance and Financial Reporting, or equivalent
9. Linked Courses
(specify if synoptic)
10. Excluded Courses
None
11. Replacement Courses
Code:
4. Credits
15
Professor Ros Haniffa
Sem…2……..
None
12. Degrees for which
this is a core course
Date Of Replacement:
13. The course may be
delivered to:
8
UG only
PG only
UG & PG
MA/BA in Accountancy and Finance, MA/BA in
Accountancy and Business Law, MA/BA in Accountancy,
MA/BA Economics and Accountancy
14. Available as an Elective?
Yes
No
15. Aims

To develop student understanding and critical evaluation of the role of contemporary management accounting in a range of different organisational environments
16. Syllabus











The role of the management accountant in modern organisations
Cost terms and purposes
Job costing systems
Process costing systems
Cost allocation
Cost allocation in joint cost situations
Income effects of alternative stock costing methods
Cost volume profit relationships
Cost behaviour
Relevant information for decision making
Activity based costing.
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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)






discuss the strategic perspective of management accounting;
outline and apply a range of contemporary management accounting
techniques in different organisational contexts, including the service
sector;
analyse and evaluate the outcome of these techniques in specific
contexts;
evaluate the behavioural dimensions of management accounting;
communicate in respect of the substance of and the rationale
underlying the techniques used;
Personal Abilities
Industrial, Commercial & Professional Practice
 describe the role of the management
accountant within organisations and the
importance of the qualitative as well as the
quantitative aspects of this role.
 develop a professional awareness of
contemporary issues in management
accounting.
18. Assessment Methods
Method
Duration of Exam

assess and evaluate existing theories, concepts and practices of
management accounting that are important for organisations;
develop an initial understanding of the importance of management
accounting in organisational and social contexts;
Autonomy, Accountability & Working with Others
 participate in and be aware of the importance of
open discussion;
Weighting (%)
19. Re-assessment Methods
Synoptic courses?
Method
(if applicable)
Coursework
Examination
ALPs only: Examination
2 Hours
2 Hours
Communication, Numeracy & ICT
 develop analytical and evaluation
skills and a questioning approach
to the subject;
Duration of Exam
30%
70%
100%
None
None
Examination
2 hours
Resit
Examination
2 hours
Resit
20. Date and Version
Date of Proposal
02 February 2013
Diet(s)
(if applicable)
Date of Approval by
School Committee
Date of
Implementation
Version
Number
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