AFF4020

Advanced management accounting

(BUS)

Mr Brian Clarke

6 points + 3 hours per week or equivalent + Caulfield, Singapore, Hong Kong, in-house (not offered in all locations in all semesters)

Synopsis: The major theoretical foundations of the management accounting discipline including the economics (agency), psychology (behaviourism, etc.) and organisational (contingency) approaches are introduced. The subject shows how these disciplines have influenced the view of managers. Management accounting is presented as a professional discipline primarily concerned with influencing and facilitating decisions, and several accounting technologies are critically assessed. This subject focuses on technologies which are useful in the short and medium term like budgeting and activity based management; the long-term or strategic viewpoint is discussed in AFF5100.

Assessment: Class presentation: 10% + Assignment: 20% + Examination (3 hours): 70%