Please note: there may be some adjustments to the teaching arrangements published in the course catalogue for 2020-21. Given current circumstances related to the Covid-19 pandemic it is anticipated that some usual arrangements for teaching on campus will be modified to ensure the safety and wellbeing of students and staff on campus; further adjustments may also be necessary, or beneficial, during the course of the academic year as national requirements relating to management of the pandemic are revised.

Management Accounting 2: Organisational Performance ACCFIN2005

  • Academic Session: 2022-23
  • School: Adam Smith Business School
  • Credits: 20
  • Level: Level 2 (SCQF level 8)
  • Typically Offered: Semester 2
  • Available to Visiting Students: Yes
  • Available to Erasmus Students: Yes

Short Description

The course provides a continuation of the management accounting teaching from Management Accounting 1: A Business Decision Emphasis. In particular, it aims to equip students with the ability to critically examine the suitability and effectiveness of management accounting approaches for a variety of management challenges with respect to achieving better organisational performance in a globally competitive environment.


Lectures: 10 x 2 hours of lectures

Tutorials: 8 x 1 hour tutorial

Workshops: 6 x 1 hour workshops 

Tutorial slots can be selected on MyCampus.

Requirements of Entry

Normally a grade D3 or above in from Management Accounting 1: A Business Decision Emphasis or grade B3 or above in Management Accounting and Finance 1, Introduction to Management Accounting and Control or equivalent.

Excluded Courses





1 group essay (25%) and 1 degree exam (75%)




Word length/Duration

2, 3, 7 & 9

Group coursework


3000 words

1, 4, 5, 6 & 8

Degree exam


2 hours

Main Assessment In: April/May

Are reassessment opportunities available for all summative assessments? No

Reassessments are normally available for all courses, except those which contribute to the Honours classification. For non-Honours courses, students are offered reassessment in all or any of the components of assessment if the satisfactory (threshold) grade for the overall course is not achieved at the first attempt. This is normally grade D3 for undergraduate students and grade C3 for postgraduate students. Exceptionally it may not be possible to offer reassessment of some coursework items, in which case the mark achieved at the first attempt will be counted towards the final course grade. Reassessment opportunities are provided in accordance with School policy as applied to assessed groupwork.

Course Aims

The course aims to:


■ Aid students to develop a thorough knowledge and understanding of the theory, principles, concepts and techniques used in management accounting primarily to assist managers in running a more effective business; and,

■ Equip students with the ability to critically examine the suitability and effectiveness of management accounting approaches for a variety of management challenges.

Intended Learning Outcomes of Course

By the end of this course students will be able to:



1.Explain how organisations operate in the context of globalisation and competition and how management accounting ideas and practices are relevant in this context.

2.Use both financial and non-financial data for measuring and managing organisational performance.

3.Apply management accounting ideas and practices in cost management, strategy, decision-making and performance measurement for managing and controlling a variety of organisations.

4.Apply management accounting ideas and practices for costing and pricing production in a variety of settings.

5.Critically evaluate how technological development shapes the nature of management accounting and the roles of the management accountant (e.g. Big Data, ERP systems, dashboards, the Internet of Things).

6.Critically evaluate the behavioural, organisational, and social implications of management accounting ideas and practices.

7.Work collaboratively in a group to produce a combined piece of coursework.

Minimum Requirement for Award of Credits

Students must submit at least 100% by weight of the components (including examinations) of the course's summative assessment.