FI5447 Management Accounting

Academic year

2026 to 2027 Semester 2

Further information on which modules are specific to your programme.

Key module information

SCOTCAT credits

15

The Scottish Credit Accumulation and Transfer (SCOTCAT) system allows credits gained in Scotland to be transferred between institutions. The number of credits associated with a module gives an indication of the amount of learning effort required by the learner. European Credit Transfer System (ECTS) credits are half the value of SCOTCAT credits.

SCQF level

SCQF level 11

The Scottish Credit and Qualifications Framework (SCQF) provides an indication of the complexity of award qualifications and associated learning and operates on an ascending numeric scale from Levels 1-12 with SCQF Level 10 equating to a Scottish undergraduate Honours degree.

Planned timetable

TBC

This information is given as indicative. Timetable may change at short notice depending on room availability.

Module coordinator

Prof R J Ferguson

Prof R J Ferguson
This information is given as indicative. Staff involved in a module may change at short notice depending on availability and circumstances.

Module Staff

Prof John Ferguson, Dr Mahmoud Elmarzouky

This information is given as indicative. Staff involved in a module may change at short notice depending on availability and circumstances.

Module description

This module introduces students to the core concepts and techniques of management accounting and control. In particular, the module introduces students to the application, preparation and interpretation of management accounting information and its role in supporting managerial decision making. The module will provide students with an understanding of budgeting, costing and cost-volume-profit analysis. The module will also introduce students to strategic management accounting approaches, including activity-based costing and the balanced scorecard. Finally, the module will consider the application of sustainable management accounting.

Assessment pattern

Coursework = 50%, Examination = 50%

Re-assessment

Coursework = 100%

Learning and teaching methods and delivery

Weekly contact

2 lectures (x 11 weeks), 1 tutorial (x 5 weeks)

Scheduled learning hours

32

The number of compulsory student:staff contact hours over the period of the module.

Guided independent study hours

120

The number of hours that students are expected to invest in independent study over the period of the module.

Intended learning outcomes

  • Understand and critically evaluate fundamental management accounting concepts and techniques
  • Understand and apply selected strategic management accounting techniques
  • Understand and analyse the relevance of management accounting information for decision making
  • Critically evaluate the limitations of management accounting information
  • Identify, analyse and evaluate management accounting information
  • Critically evaluate the role of management accounting in organisations