ACX4090 - Issues in management accounting - 2017

6 points, SCA Band 3, 0.125 EFTSL

Undergraduate, Postgraduate - Unit

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


Business and Economics

Organisational Unit

Department of Accounting

Unit guides



  • First semester 2017 (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 goals associated with this unit are to:

  1. discuss research paradigms and core concepts related to relevant 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.


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)


Students must be enrolled in course 0171 or 0181 or 0503 to undertake this unit.