Behavioural aspects of accounting
Mr Erwin Waldmann
6 points * 3 hours per week * Second semester * Caulfield, Peninsula * Prerequisites: MGM1300 and ACC2391 or approval of head of department
Objectives On completion of this subject students should be able to: explain the role of accounting within an organisation; appreciate the behavioural consequences of accounting activities which aim to plan, control and report on business operations; discuss the role of accountants in promoting business ethics; explain the fundamentals of effective communication of accounting information.
Synopsis Introduction to behavioural theories - individual and group behaviour; budget acceptance and motivation linking reward to performance; human resource accounting; environmental accounting; effective communication techniques; body language, meeting procedures; layout of reports and statements; stresses and conflicts in the areas of auditing and ethics.
Assessment Assignments: 40% * Final examination (2 hours): 60%
Prescribed texts
Parker L D Accounting for the human factor Prentice- Hall, 1989
Otley D Accounting control and organisational behaviour Heinemann, 1991