Over the last fifteen years management accounting issues of control and performance measurement have been recognised as increasingly important. This course seeks to develop the student's ability to examine the forms and behavioural consequences of the implementation of management accounting systems in private and public sector organisations; to develop an appreciation of the benefits and limitations of management accounting systems in organisational contexts; to enhance the student's ability to assimilate and communicate management accounting ideas and information, and to promote a critical interpretation of the use of management information, control and performance measurement.

The content, structure and assessment of the course have been designed to enhance student skills,advance knowledge and provide a vocationally relevant program for those intending to pursue careers in accounting, management and finance. The course retains the functional areas of control and performance measurement (adopted as the basis for BUS2011) as a structural foundation but seeks to introduce students to more advanced accounting issues. Therefore technical issues of cost allocation, transfer pricing, and the development of performance measurement systems are explored within a broader social and organisational context.

The course objectives are as follows:

• To develop an awareness of the organisational, social and environmental context of management accounting
• To develop the ability to deal with the complexities of performance measurement and motivation in a multi-divisional context.
• To critically examine current management accounting techniques and practices
• To be able to analyse the effectiveness of alternative management accounting techniques.

Group case presentation - 10%

Group based case analysis - 20%

Final Examination - 70%

3 contact hours plus it is expected that students will allocate at least 7 hours a week private study to ensure they successfully complete their tutorial work and assignments for this course.

BUSN2011 Management Accounting or COMM 2011 Management Accounting

Incompatible with COMM 3003 Management Decision Making.

See Course Outline:   http://ecocomm.anu.edu.au/courses/outline/BUSN3003.pdf

For further information see: http://ecocomm.anu.edu.au/courses/course.asp?code=BUSN3003