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Advanced management accounting (6 points)


Leader: Mr Brian Clarke

Caulfield First semester 2003 (Evening)
Caulfield Summer 2003 (On-campus)
Hong Kong Summer 2003 (Off-campus)
Caulfield Second semester 2004 (Evening)
Hong Kong Summer 2004 (Off-campus)

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 incentive plans; the long-term or strategic viewpoint is discussed in AFF5100.

Assessment: Class presentation: 15% + Case study: 25% + Examination (3 hours): 60%

Contact Hours: 3 hours per week or equivalent

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