Accounting & Mathematics BSc
Management Accounting 2: Organisational Performance ACCFIN2005
- Academic Session: 2026-27
- School: Adam Smith Business School
- Credits: 20
- Level: Level 2 (SCQF level 8)
- Typically Offered: Semester 1
- Available to Visiting Students: Yes
- Collaborative Online International Learning: No
- Curriculum For Life: No
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.
Timetable
Lectures: 10 x 2 hours of lectures
Tutorials: 4 x 1 hour tutorial
Excluded Courses
None
Co-requisites
None
Assessment
1. Written Assignment, including Essay; Group; 2750 words; 25%; ILOs 5-7.
2. Degree exam: in-person; Individual; 120 minutes; 75%; ILOs 1-4.
Main Assessment In: December
Are reassessment opportunities available for all summative assessments? No
It is the default expectation that all courses will offer opportunities for reassessment or deferred assessment. Where it is not possible to offer this in some assessment components, the grade achieved at the first attempt will be counted towards the final course grade, and any exceptions for this course are described below.
[No exceptions]
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 and sustainability shape the nature of management accounting and the roles of the management accountant.
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.