AFF4020

Advanced management accounting ( 6 points, SCA Band 2, 0.125 EFTSL)

Leader: Professor Janek Ratnatunga

Offered:
Caulfield SA-02 2005 (On-campus)
Hong Kong SA-02 2005 (Off-campus)
Caulfield Second semester 2005 (Evening)
Caulfield Summer 2005 (On-campus)
Hong Kong Summer 2005 (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 unit 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 unit 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