Over the last fifteen years management accounting issues of organisational cost management and management control systems, have been recognised as increasingly important. This course seeks to: (a) develop the student's ability to apply management accounting techniques to cost management practices; (b) examine the forms and behavioural consequences of the implementation of management accounting systems in organisations; (c) develop an appreciation of the benefits and limitations of management accounting systems in organisational contexts; (d) enhance the student's ability to assimilate and communicate management accounting ideas and information; and (e) promote a critical interpretation of the use of management information and control systems.

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 management and management accounting control systems are explored within a broader social and organisational context.

Content-based Learning Outcomes

Upon successful completion of the requirements for this course, students will:

• Develop an awareness of the organisational, social and environmental context of management accounting;
• Acquire skills required to apply management accounting techniques to organisational cost management practices;
• Be able to deal with the complexities of management accounting control systems design and implementation in organisations;
• Be able to critically analyse current management accounting techniques and practices in their organisational context;
• Be able to evaluate the effectiveness of alternative management accounting techniques;

Desired Skills-based Outcomes

Upon successful completion of the requirements for this course, students will be able to:

• Learn independently and to assume responsibility for the learning process;
• Learn within teams – to co-operate with team members, to assume leadership and to manage differences and conflicts;
• Conduct applied business research – acquiring, analysing and presenting knowledge;
• Tolerate ambiguity in managerial and organisational problem-solving; and
• Think critically about informing literatures (both research and practitioner-based literature) and extant organisational practices.

• In-Class Quiz 1  10%
• Mid Semester Examination 20%
• In-Class Quiz 2  10%
• Final Examination 60%

Students taking this course are expected to commit at least 10 hours a week to completing the work. This will include 3 hours per week in class and at least 7 hours a week on average (including non-teaching weeks) on course reading, research, writing and assignment work.

BUSN2011 Management Accounting or COMM 2011 Management Accounting

Incompatible with COMM 3003 Management Decision Making.

See Course Outline

See Course Outline

See Course Outline

For further information see the course website