Course Catalogue

Management Accounting in Organisations and Society ACCFIN4016

  • Academic Session: 2026-27
  • School: Adam Smith Business School
  • Credits: 20
  • Level: Level 4 (SCQF level 10)
  • Typically Offered: Semester 1
  • Available to Visiting Students: Yes
  • Collaborative Online International Learning: No
  • Curriculum For Life: No

Short Description

This course is designed to provide students with an appreciation of the wider organisational and societal context within which management accounting operates. Developments in management accounting theory and practice and current research themes will be explored.

Timetable

10 x 2 hours of lectures

5 x 1-hour tutorial sessions

Requirements of Entry

Normally a grade D3 or above in Management Accounting 2, or equivalent.

Excluded Courses

None

Co-requisites

None

Assessment

1. Written Assignment, including Essay; Individual; 1750 words; 50%; ILOs 1-5.

2. Written Assignment, including Essay; Individual; 1750 words; 50%; ILOs 1-5.

Course Aims

The aims of this course are to:

 

■ Offer an inspiring framework that articulates how management accounting operates in a wider organisational and societal context; and

■ Provide the students with the opportunity to develop confidence to debate the developments in management accounting theory and practice as well as ensuing research themes on the roles of management accounting in organisations and society which supplement the mainstream management accounting knowledge.

Intended Learning Outcomes of Course

By the end of the course, all students should be able to:

 

1. Discuss organisational, economic, political, and institutional roles that management accounting plays in modern societies

2. Theoretically interpret those management accounting roles in relation to historical developments of modern societies.

3. Apply alternative interpretations of the development of management accounting techniques and their diverse practices based on alternative social theories.

4. Explain how management accounting embeds in contemporary governance and regulatory arrangements within and out with commercial organisations.

5. Explain how management accounting embeds in contemporary cultural-political-economic transformations such as neoliberalisation, globalisation, financialisaton, digitalisation and virtualisation.

Minimum Requirement for Award of Credits

No exceptions