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AFX4090 - Issues in management accounting

6 points, SCA Band 2, 0.125 EFTSL

Undergraduate, Postgraduate Faculty of Business and Economics

Leader: Professor Rob Chenhall


Clayton First semester 2007 (Day)


The major theoretical foundations of the management accounting discipline including the economics (agency), psychology (behavioural, 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 including budgeting and incentive plans as well as those that take a long-term or strategic viewpoint.


The learning objectives of this unit are to:


Case work: 30 %
Individual essay: 20 %
Examination (3 hours): 50%

Contact hours

3 hours per week


Enrolment in an honours or masters program offered by the Faculty of Business and Economics