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 in Organisations and Society ACCFIN4016

  • Academic Session: 2022-23
  • School: Adam Smith Business School
  • Credits: 20
  • Level: Level 4 (SCQF level 10)
  • Typically Offered: Semester 1
  • Available to Visiting Students: Yes
  • Available to Erasmus Students: Yes

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.


10 x 2 hours of lectures

6x1-hour tutorial sessions

Refer to MyCampus for timetable

Requirements of Entry

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

Excluded Courses

Management Accounting & Organisational Behaviour (superseded)


1 group essay (25%), 1 individual essay (25%) and 1 degree exam (50%)




Word Length/Duration


Group essay


2000 words


Individual essay


2000 words

Main Assessment In: December

Are reassessment opportunities available for all summative assessments? Not applicable

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. Any such exceptions for this course are described below. 

Course Aims

The aims of this course are to:

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

2. 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, financialisation, digitalisation and virtualisation.

Minimum Requirement for Award of Credits