AFF4020

Advanced management accounting

Professor Janek Ratnatunga and Mr William Richardson

6 points
* 3 hours per week or equivalent
* Caulfield, Sydney, Singapore, Hong Kong, in-house (not offered in all locations in all semesters)

Objectives On completion of this subject students should have developed skills of analysis, evaluation and synthesis in cost and management accounting and, in the process, established an awareness of current developments and issues in the area.

Synopsis Complex modern industrial organisations within which the various facets of decision-making and controlling operations take place; costing systems and activity based costing, activity management, control theory, contingency theory and agency theory in management accounting and behavioural aspects of accounting.

Assessment Class presentation: 10%
* Assignment: 20%
* Examination (3 hours): 70%

Prescribed texts

Ratnatunga J and others Issues in strategic management accounting Harcourt Brace Jovanovich, 1993