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Session: 2022/23

Last modified: 14/07/2022 16:17:15

Title of Module: Management Accounting 3

Code: ACCT09005 SCQF Level: 9
(Scottish Credit and Qualifications Framework)
Credit Points: 20 ECTS: 10
(European Credit Transfer Scheme)
School:School of Business & Creative Industries
Module Co-ordinator:Dr Abeer  Hassan

Summary of Module

The module introduces you to the role and purpose of the management accounting within a business. Lectures and practical tutorials guide you through issues arising from the application of modern management accounting techniques. For example; the application of Balance Scorecard, prepare quality cost report; managing environmental cost; Throughput accounting; Just in time; international aspects of management accounting.

  1. Specialist cost and management accounting techniques such as Life Cycle costing; Throughput Accounting and Environmental Accounting
  2. Impact of risk and uncertainty within decision making
  3. Cost planning and analysis within competitive situations
  4. Modern competitive environment and international aspects of management accounting

You will also benefit from the professional expertise and research interests of the lecturers in this module.

This module is suitable for delivery overseas.

Module Delivery Method
Face-To-FaceBlendedFully OnlineHybridCHybridOWork-based Learning
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Term used to describe the traditional classroom environment where the students and the lecturer meet synchronously in the same room for the whole provision.

A mode of delivery of a module or a programme that involves online and face-to-face delivery of learning, teaching and assessment activities, student support and feedback. A programme may be considered “blended” if it includes a combination of face-to-face, online and blended modules. If an online programme has any compulsory face-to-face and campus elements it must be described as blended with clearly articulated delivery information to manage student expectations

Fully Online
Instruction that is solely delivered by web-based or internet-based technologies. This term is used to describe the previously used terms distance learning and e learning.

Online with mandatory face-to-face learning on Campus

Online with optional face-to-face learning on Campus

Work-based Learning
Learning activities where the main location for the learning experience is in the workplace.

Campus(es) for Module Delivery
The module will normally be offered on the following campuses / or by Distance/Online Learning: (Provided viable student numbers permit)
Paisley:Ayr:Dumfries:Lanarkshire:London:Distance/Online Learning:Other:
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Term(s) for Module Delivery
(Provided viable student numbers permit).
Term 1check markTerm 2


Term 3


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Learning Outcomes: (maximum of 5 statements)

On successful completion of this module the student will be able to:

L1. Demonstrate an understanding in specialist cost and management accounting techniques such as Life Cycle costing; Throughput Accounting and Environmental Accounting;

L2. Discuss and analyse performance measurement and control techniques

L3. Discuss and analyse the latest developments in accounting practice such as quality costs and Balanced scorecard

L4. Discuss and analyse key features of international aspects of management accounting

Employability Skills and Personal Development Planning (PDP) Skills
SCQF Headings During completion of this module, there will be an opportunity to achieve core skills in:
Knowledge and Understanding (K and U) SCQF Level 9.

Demonstrate broad and integrated knowledge and understanding of a range of principal theories, concepts and practices from a management accounting context
Demonstrate the ability to critically analyse and evaluate some of the specialisms within management accounting
Demonstrate knowledge of research for a given scenario

Practice: Applied Knowledge and Understanding SCQF Level 9.

Demonstrate the use of a selection of skills, techniques and practices, including some at advanced level, within the context of decision making
Undertake independent research into areas of management accounting in both theoretical and practical contexts

Generic Cognitive skills SCQF Level 9.

Giving reasoned opinions, evaluating the appropriateness of specified techniques, theories and approaches to a range of situations.
Bringing together information from a variety of sources, including academic research publications.

Communication, ICT and Numeracy Skills SCQF Level 9.

Communicating effectively in a clear and concise manner to a range of audience and appropriately in writing. Selecting and applying specified computational techniques.
Making effective use of management accounting skills together with some more advanced techniques to support and enhance information for decision making. Use advanced techniques as an aid in problem solving and decision making.

Autonomy, Accountability and Working with others SCQF Level 9.

Demonstrate effective self management in terms of time, planning, behaviour, motivation, self starting and individual initiative
Reflect on one’s own learning
Demonstrate the development of skills required to work as part of a team or as a team leader taking into account the needs of themselves as well as others and to take responsibility for work performed

Pre-requisites: Before undertaking this module the student should have undertaken the following:
Module Code:
Module Title:
Management Accounting 2
Other:HND Accounting
Co-requisitesModule Code:
Module Title:

* Indicates that module descriptor is not published.

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Learning and Teaching
The module uses a series of lectures to provide you with knowledge on quality cost reports, Environmental management accounting, Balanced scorecard, Just in Time, Lean manufacturing, Decentralization, and managing in a global environment. Realistic numerical questions are used in tutorials to build up knowledge and understanding so that you are then able to analyse more complex questions. The delivery of this module is mainly based on applying the interactive approach in which you will be encouraged to be involved in the discussion. This approach has been very well received, with extremely positive formal feedback being received from students.
The coursework comprises Report Writing. You will be asked to select one company and investigate the eco-efficiency activities in four companies. Guidance on report writing is provided to you to help you to achieve this task. Detailed formal written and constructive feedback on report writing is provided on the coursework, with each student receiving a full breakdown for each component.
There is also an unseen two-hour examination normally consisting of three sections. Section A is compulsory and worth 40 marks. In Section B, you have a choice of answering two 30 mark numerical questions. Section C contained two theoretical questions and you must select one of these to answer.
Learning Activities
During completion of this module, the learning activities undertaken to achieve the module learning outcomes are stated below:
Student Learning Hours
(Normally totalling 200 hours):
(Note: Learning hours include both contact hours and hours spent on other learning activities)
Lecture/Core Content Delivery24
Tutorial/Synchronous Support Activity12
Independent Study164
200 Hours Total

**Indicative Resources: (eg. Core text, journals, internet access)

The following materials form essential underpinning for the module content and ultimately for the learning outcomes:

Drury C Management and Cost Accounting (current edition) Or As directed by lecturer

(**N.B. Although reading lists should include current publications, students are advised (particularly for material marked with an asterisk*) to wait until the start of session for confirmation of the most up-to-date material)

Engagement Requirements

In line with the Academic Engagement Procedure, Students are defined as academically engaged if they are regularly engaged with timetabled teaching sessions, course-related learning resources including those in the Library and on the relevant learning platform, and complete assessments and submit these on time. Please refer to the Academic Engagement Procedure at the following link: Academic engagement procedure

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Supplemental Information

Programme BoardAccounting, Finance and Law
Assessment Results (Pass/Fail) No
Subject PanelAccounting, Finance & Law
ModeratorNasir Koladi
External ExaminerH Chaudhri
Accreditation DetailsThis module contributes to the exemptions from various professional exams attributable to the Bachelor of Accounting Degree. Contact School for current details
Version Number


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Assessment: (also refer to Assessment Outcomes Grids below)
Individual report worth 50% of the final mark - Note that the pass mark for this element is 40%, but where the overall module mark is 40% or more a mark of 35% or over will be counted as a pass.
Examination lasting two hours and worth 50% of the final mark - Note that the pass mark for this element is 40%, but where the overall module mark is 40% or more a mark of 35% or over will be counted as a pass.
(N.B. (i) Assessment Outcomes Grids for the module (one for each component) can be found below which clearly demonstrate how the learning outcomes of the module will be assessed.
(ii) An indicative schedule listing approximate times within the academic calendar when assessment is likely to feature will be provided within the Student Handbook.)

Assessment Outcome Grids (Footnote A.)

Component 1
Assessment Type (Footnote B.) Learning Outcome (1) Learning Outcome (2) Learning Outcome (3) Learning Outcome (4) Weighting (%) of Assessment ElementTimetabled Contact Hours
Report of practical/ field/ clinical workcheck markcheck mark  500

Component 2
Assessment Type (Footnote B.) Learning Outcome (1) Learning Outcome (2) Learning Outcome (3) Learning Outcome (4) Weighting (%) of Assessment ElementTimetabled Contact Hours
Unseen closed book (standard)  check markcheck mark502
Combined Total For All Components100% 2 hours

A. Referred to within Assessment Section above
B. Identified in the Learning Outcome Section above

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  1. More than one assessment method can be used to assess individual learning outcomes.
  2. Schools are responsible for determining student contact hours. Please refer to University Policy on contact hours (extract contained within section 10 of the Module Descriptor guidance note).
    This will normally be variable across Schools, dependent on Programmes &/or Professional requirements.

Equality and Diversity
This module is appropriate for any student.
UWS Equality and Diversity Policy
(N.B. Every effort will be made by the University to accommodate any equality and diversity issues brought to the attention of the School)

2014 University of the West of Scotland

University of the West of Scotland is a Registered Scottish Charity.

Charity number SC002520.