units

ACX4090

Faculty of Business and Economics

18 September 2017 22 December 2024
Monash University

Undergraduate, Postgraduate - Unit

This unit entry is for students who completed this unit in 2015 only. For students planning to study the unit, please refer to the unit indexes in the the current edition of the Handbook. If you have any queries contact the managing faculty for your course or area of study.

print version

6 points, SCA Band 3, 0.125 EFTSL

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered.

LevelUndergraduate, Postgraduate
FacultyFaculty of Business and Economics
Organisational UnitDepartment of Accounting
OfferedCaulfield First semester 2015 (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.

Outcomes

The learning goals associated with this unit are to:

  1. discuss research paradigms and core concepts related to organisational, economic, behavioural and sociological theories as they relate to management accounting research
  2. critically evaluate recent developments in strategic thinking and implications for management accounting
  3. critically evaluate empirical research to identify recent developments in management accounting practices from perspectives of both content and processes
  4. apply critical thinking, problem solving and presentation skills in individual and/or group activities dealing with issues in management accounting and demonstrate in an individual summative assessment tasks the acquisition of a comprehensive understanding of the topics covered by ACX4090.

Assessment

Within semester assessment: 100%

Workload requirements

Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.

See also Unit timetable information

Chief examiner(s)

Professor David Smith

Co-requisites

Students must be enrolled in course 0171 or 0181 or 4416 to undertake this unit.

Prohibitions

AFX4090