2013 Unit of Study
The session(s) below are for 2013. For Summer School 2013 unit of study availability please visit the Summer School website (main Summer session January/February 2013).
The University of Sydney session calendar shows exact dates for sessions.
|Management Accounting B|
|Offered||Semester 1 and Semester 2|
|Prerequisites||ACCT2012 or ACCT2002|
|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||Mid-semester examination (30%); Tutorial work/participation and Presentation (20%); Final examination (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.|