Offered

Clayton First semester 2008 (Day)

Synopsis

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.

Objectives

The learning objectives of this unit are to:

• discuss research paradigms and core concepts related to organizational, economic, behavioural and sociological theories as they relate to management accounting research;
• critically evaluate recent developments in strategic thinking and implications for management accounting;
• critically evaluate empirical research to identify recent developments in management accounting practices from perspectives of both content and processes;
• apply critical thinking, problem solving and presentation skills in individual and/or group activities dealing with issues in management accounting.

Assessment

Within semester assessment: 50%
Examination (3 hours): 50%

Contact hours

3 hours per week

Prerequisites

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

Co-requisites

Must be enrolled in Bachelor of Commerce (Honours) or Postgraduate Diploma in Economics and Commerce

Prohibitions

AFF4020