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Unit of Study

Management Accounting B
UoS Code ACCT3012
Credit points 6
Offered Semester 1 and Semester 2
Prerequisites ACCT2012 or ACCT2002
Prohibitions ACCT3002
Assumed Knowledge
Additional Information Discipline Permission required for students who have not passed ACCT2012 (or ACCT2002)
Lectures 1x1.5hr lecture and 1x1.5hr tutorial per week
Assessment Tutorial participation (5%), tutorial presentation (10%), tutorial critique (10%), mid-semester exam (25%), and Final exam (50%)
Description Management Accounting B deals with the theory and practice of a selection of contemporary management accounting issues. The course begins by examining the influences that impact upon the design of an organisation and its management accounting system. Behavioural factors, rather than technical factors, are highlighted and a range of organisational settings and management levels are reviewed. The unit then examines advanced issues relevant to operational management accounting. While this section of the course builds on the foundations laid in Management Accounting A, the focus remains on the behavioural implications of accounting techniques for making decisions in organisations.