SHE Level 4
SCQF Credit Points 20.00
ECTS Credit Points 10.00
Module Code MHN422811
Module Leader Stuart McChlery
School Glasgow School for Business and Society
Subject Finance and Accounting
  • A (September start)

Pre-Requisite Knowledge

Management Accounting for Decision making

Summary of Content

The module aims to further develop in students a deeper and critical understanding of the established and evolving theories and principles of management accounting. The core areas of management accounting as developed in the pre- requisite modules will form the basis for this development whilst a number of specialist areas will be introduced. Links will be made to related subject areas such as business strategy and accounting information systems. Information gathering and analysis are fundamental to the module with required reading within the current academic journals.


The historic development of management accounting and its relevance to contemporary organizations Management Accounting Research: The relationship between management accounting theory and practise Contemporary developments within management accounting including environmental management accounting and the link between information systems and management accounting.

Learning Outcomes

On successful completion of the module, students will be able to:" Critically evaluate current developments in management accounting from a knowledge based that is informed by recent research and practice rather than simply accepting existing theories and concepts." Independently research areas of difficulty, contention and controversy, judge the arguments and justify the conclusions." Develop an ability to work with the theoretical and research based knowledge in the area of management accounting." Demonstrate the ability to engage effectively in a two way communication by making individual and oral presentations to a small group. The module will be meeting the PRME's objectives.

Teaching / Learning Strategy

Lectures will be used to introduce and develop subject areas. Seminars aim to provide a discursive forum for subject areas covered in the lectures. The seminars will require group presentations by students covering appropriate academic literature with discussions also being student led. Seminars will be used flexible in accordance with the needs of the module. GSBS will continue to use the advancement of GCU Learn as a blended learning tool through its teaching and learning as well as through engagement with students. GSBS will ensure that all modules are GCU Learn enabled and with the support of the Learning Technologists at the cutting edge of development of online materials. Academic staff and the Learning Technologists will continue to work together to develop and operate all modules on GCULearn to ensure student support and information sharing. Students are provided with formative and summative feedback via a variety of mechanisms. Feedback on coursework is provided within 3 working weeks of submission.

Indicative Reading

-567 Books and articles: Young S.M. Readings in management accounting ,2004, Prentice Hall Hopper T, Northcott D, Scapens RW, Issues in Management Accountin, 3 rd ed, 2007 Prentice Hall Johnson HT & Kaplan RS Relevance Lost:The Rise and Fall of Management Accounting, 1987, Harvard business School Press Academic journals will be provide throughout Online sources:

Transferrable Skills

The main transferable skills developed in this module are: -360 1. Critical thinking skills which are reflected in engagement with the lecture material and the necessary preparation for the seminars and assessments. -360 2. Communication skills which are reflected in the seminar presentations and discussions 3. Independent working which is reflected in the preparation for the seminars 4. Planning, monitoring, reviewing and evaluating own learning and development which is reflected by the structure of the module which is designed to foster the development of these skills.

Module Structure

Activity Total Hours
Seminars (FT) 11.00
Independent Learning (FT) 125.00
Lectures (FT) 24.00
Assessment (FT) 40.00

Assessment Methods

Component Duration Weighting Threshold Description
Coursework 1 n/a 40.00 35% Essay 2000 words
Exam (Exams Office) 2.00 60.00 35% Unseen examination