Behavioural aspects of accounting
Mr Erwin Waldmann
6 points
* 3 hours per week
* Second semester
* Caulfield,
Peninsula
* Prerequisites: MGM1300 and ACC2391 or approval of head of
department
Objectives On completion of this subject students should be able to explain the role of accounting within an organisation; appreciate the behavioural consequences of accounting activities which aim to plan, control and report on business operations; discuss the role of accountants in promoting business ethics; explain the fundamentals of effective communication of accounting information.
Synopsis Introduction to behavioural theories - individual and group behaviour; budget acceptance and motivation linking reward to performance; human resource accounting; environmental accounting; effective communication techniques; body language, meeting procedures; layout of reports and statements; stresses and conflicts in the areas of auditing and ethics.
Assessment Assignments: 40%
* Examination (2 hours): 60%
Prescribed texts
Parker L D Accounting for the human factor Prentice-Hall, 1989
Otley D Accounting control and organisational behaviour Heinemann, 1991
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