Advanced management accounting
Professor Janek Ratnatunga
6 points * 3 hours per week * Second semester * Caulfield, In-house
Objectives On completion of this subject students should develop skills of analysis, evaluation and synthesis in cost and management accounting and, in the process, create an awareness of current developments and issue in the area.
Synopsis Complex modern industrial organisations within which the various facets of decision-making and controlling operations take place; the subject discussion of costing systems and activity based costing, activity management, non-financial indicators, contingency theory and agency theory in management accounting and behavioural aspects of accounting.
Assessment Class presentation: 10% * Assignment: 20% * Final examination (3 hours): 70%
Prescribed texts
Ratnatunga J and others Issues in strategic management accounting Harcourt Brace Jovanovich, 1993