Title: Nature and Meaning of Management Accounting
Course: BAC300: Management Accounting I (PEBL) > Section: LESSON ONE: Nature and Meaning of Management Accounting

1.1 Introduction

Lesson-level overview | Lesson/week/section |
Lesson name: | Nature and Meaning of Management Accounting
Aim of the lesson: | This lesson introduces you to the meaning, nature, role and scope of management accounting.
This lesson covers:
1. Nature of management accounting
2. Role of management accounting
3. Scope of management accounting
Intended learning outcomes:
At the end of this lesson, you will be able to:

1. Explain the nature of management accounting
2. Outline the role of management accounting
3. Discuss the scope of management accounting
Overview of student activity: | 1.Brainstorming in tutorial groups  on what management accounting is and sharing answers in discussion forum 1.1. 2. Engaging in e-tivities 1.1, 1.2, 1.3 that involves  reading linked resources and watching videos on the key components of management accounting,  key roles of management accounting as well its scope 3. Answering questions on discussion forums

Constructive alignment of Lesson level outcomes with module level outcomes, learning activities and assessment

(Pressing <Tab> at the end of the table will provide additional rows in the table, if required.)
Intended lesson learning outcomes: | No of module-level outcome | Activity where students engage with this outcome | Where and how is this outcome assessed?
At the end of this lesson, you will be able to:
1. Explain nature of management accounting. | 1 | 1.1 | 1.1 (a) - Essay question
1. Outline the role of management accounting. | 1 | 1.2 | 1.2 (a) - Short answer question
1. Summarise the scope of management accounting | 1 | 1.3 | 1.3 (a) - Essay question

Detailed explanation of ALL student and teacher engagement with the lesson:

Detailed explanation of ALL student and teacher engagement with the lesson:

(This should be presented in the order that the activities take place.  So if students do work online before coming to the lecture, that should be shown ahead of what happens in class.

If there is more than one opportunity for face-to-face contact, or more than one online task, there should be a separate section for each instance, and they should be presented in the template in the same order that students encounter them.)

Content – such as lecture material – can EITHER be shown here OR added as clearly identifiable addenda to the document.  If you plan to use addenda, you should ensure that these are cross-referenced in this section.)
Module-level outcomes addressed:
Lesson one addresses module learning outcome 1 concepts of management accounting
Purpose of the lesson/week/section:
To introduce you to the nature, meaning, role and scope of management accounting
Over to you: (a description of the process of the section)
You will start with a pre-lesson activity that requires you to brainstorm on what management accounting in groups of three and then share your answers in discussion forum 1.1. You will then outline the key components of management accounting as well as key roles of management accounting (E-tivity 1.2) before looking at its scope towards the end of the lesson in E-tivity 1.3.
Pre-lesson activity: | Number of hours | 1
In groups of three, brainstorm on what management accounting entails and then share your answer in discussion forum 1.1
Face to face time: (if applicable) | Number of hours | 1
1. Explain the learning outcomes of the lesson
2. Give overview of lesson
3. Establish what they have learned in the pre-topic activity
Online activity: | Number of hours | 1
What should students do?
E-tivity 1.1

 You have already brainstormed on what management accounting entails and shared your thoughts in discussion forum 1.1.To get more information about management accounting , read about the key components of management accounting on pp 4-12 and then:

a) Outline the key components of management accounting.

b) Once you have posted your answers on the discussion forum, read what three of your colleagues in the tutorial groups have posted and note the key ideas of nature and components of management accounting. Add any new point to your notes.
Where do they do it? | On the discussion forum 1.1
By when should they do it? | Before the next lesson.
E-moderator/tutor role
1. Ensure that learners are focused on the contents and context of discussion.
2. Stimulate further learning and generation of new ideas.
3. Provide feedback on e-tivity 1.1 tasks.
4. Close the e-tivity.
How are the learning outcomes in this Lesson assessed? | Number of hours | 1
Essay questions
How does this section link to other sections of the module?
This is an introductory lesson which lays the foundation for key terms and concepts used in the subsequent lessons.

E-tivity 1.2 -

= Total number of hours | 4 |
Online activity: | Number of hours | 1
What should students do? | E-tivity 1.2 Watch this video and summarise the key roles of management accounting as highlighted by the presenter.
Where do they do it? | In their portfolio
By when should they do it? | Before the next lesson.
E-moderator/tutor role
1. Ensure that learners are focused on the contents.
2. Stimulate further learning and generation of new ideas.
3. Provide feedback on e-tivity 1.2 tasks.
How are the learning outcomes in this lesson assessed? | Number of hours | 1
Short answer question
How does this section link to other sections of the module?
This is a continuation of an introductory lesson which lays the foundation for key terms and concepts used in the subsequent lessons.

E-tivity 1.3

Online activity: | Number of hours | 1
What should students do? | E-tivity 1.3 (a) Read on the scope of management accounting on pp 10-17 and then use a diagram to illustrate the scope of management accounting and post on discussion forum 1.3 (b) Once you have posted your diagram on the discussion forum 1.3 , compare your diagram and that of three of your colleagues in the tutorial groups and add any new ideas to yours and re-post the enhanced diagram.
Where do they do it? | On the discussion forum 1.3
By when should they do it? | Before the next lesson.
E-moderator/tutor role
1. Ensure that learners are focused on the contents and context of discussion.
2. Stimulate further learning and generation of new ideas.
3. Provide feedback on e-tivity 1.3.
4. Close the e-tivity
How are the learning outcomes in this lesson assessed? | Number of hours | 1
Essay questions
How does this section link to other sections of the module?
It lays the foundation for lesson two.

Some important questions

Which learning resources/ references will scaffold the students’ learning?
1. Kurt, H., Sierra, C. Joe, & H. (2012) Managerial accounting, Saylor Foundation
2. YouTube video https://www.youtube.com/watch?v=GBtqCnvqKm4.
3. (2021). Retrieved 2 June 2021
How are students enabled to access the resources? | Learning Management System (LMS). OER Africa website
Where in this lesson are students expected to work collaboratively? | Discussion forum 1.1, Students' Portfolio and Discussion Forum 1.3
How has an inclusive approach been incorporated in this lesson?
1. Use of multimedia resources in the module and differentiated learning activities.
2. Use university computer labs, all resources are downloadable for offline use and discounted data bundles are available to students.
3. Use of accessibility button for learners with special needs on the LMS.
How will feedback on lesson be obtained from students? | Through the posts in the discussion forum 1.1 Students' Portfolio and Discussion Forum 1.3 Students’ reflection/survey.
How will student feedback be used to improve Lesson? | By incorporating suggestions in the course for the current and subsequent cohorts.
At which point(s) will students receive formative feedback on the work they have done in the Lesson? | Before the next lesson.