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Unit of study_
ACCT3020: Advanced Issues in Management Accounting
2021 unit information
This unit examines the role of management accounting practices and the use of management controls in organisations. Students learn how management accounting practices and control tools contribute to a variety of firm and strategic objectives. This includes developing an understanding of how such practices and controls are used differently by various groups within an organisation - sometimes at the detriment of said goals. Drawing from interdisciplinary streams of research, students gain insights from research conducted through a range of methods to expand their understanding of the three main components of any management accounting - measurement, incentivisation and communication. This unit is intended for students who are interested in the behavioural implications of accounting use and who favour analytical and critical approaches to solving organisational problems.
Unit details and rules
Managing faculty or University school:
Business (Business School)
| Study level | Undergraduate |
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| Academic unit | Accounting |
| Credit points | 6 |
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Prerequisites:
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ACCT2011 and (ACCT2012 or ACCT2019) |
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Corequisites:
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None |
| Prohibitions:
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ACCT3012 |
| Assumed knowledge:
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Students are assumed to have competency with the basic tools, techniques and methods of cost and management accounting and an ability to analyse non-directed, comprehensive business/accounting problems. |
At the completion of this unit, you should be able to:
- LO1. understand and explain the role of management accounting in managerial decision making and control
- LO2. develop an understanding of the intricacies of organisational management and control, and analyse the impact of the use of management controls in different organisational settings
- LO3. use management accounting tools to analyse business problems in a range of contexts, explore potential solutions and discuss any shortcomings of these solutions
- LO4. conduct research on management accounting topics and be able to analyse and present the findings in both presentation and research paper formats
- LO5. offer relevant and substantive critique on fellow students' presentations by drawing on examples from contemporary business
- LO6. critically evaluate how management accounting is used in practice by comparing and contrasting the use of different management accounting tools, and conversely, discuss the potential unintended consequences of using these tools in business.
Unit availability
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