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BU5571: MANAGEMENT ACCOUNTING (2021-2022)

Last modified: 31 May 2022 13:05


Course Overview

This course introduces management accounting and the difference between this strand of accounting and that studied in the BU5031 module.  It develops in students the ability to apply complex problem-solving techniques in the planning, control and decision-making process.  It shows how quantitative methods and analytical techniques can be applied in management accounting solutions to management problems.  The course seeks to develop in students an understanding the organisational context as well as the nature of management accounting information.  The focus is to enhance students’ problem-solving and communication skills, and develop their ability to select and apply appropriate techniques in specific contexts.

Course Details

Study Type Postgraduate Level 5
Session Second Sub Session Credit Points 15 credits (7.5 ECTS credits)
Campus Aberdeen Sustained Study No
Co-ordinators
  • Mr Andrew Mulhern

What courses & programmes must have been taken before this course?

  • MSc (Econ) in Accounting and Finance (Studied)
  • Any Postgraduate Programme (Studied)

What other courses must be taken with this course?

None.

What courses cannot be taken with this course?

None.

Are there a limited number of places available?

No

Course Description

Introduction to Management Accounting Short term decision making Long term decision making Budgeting and planning Costing systems – traditional and ABC Performance measurement – financial and non-financial Behavioural issues in Management Accounting.


Details, including assessment, may be subject to change until 31 July 2022 for 1st half-session courses and 23 December 2022 for 2nd half-session courses.

Contact Teaching Time

Information on contact teaching time is available from the course guide.

Teaching Breakdown

  • 1 Lecture during University weeks 26 - 33
  • 1 Tutorial during University weeks 26 - 33

More Information about Week Numbers


Details, including assessment, may be subject to change until 31 July 2022 for 1st half-session courses and 23 December 2022 for 2nd half-session courses.

Summative Assessments

Alternative Assessment

4x MCQ tests 40% in total

1800 word essay 40%

1000 word report 20%

Alternative Resit Assessment

Resit: Online Exam

Formative Assessment

There are no assessments for this course.

Course Learning Outcomes

Knowledge LevelThinking SkillOutcome
FactualRememberILO’s for this course are available in the course guide.

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