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Unit of Study

Current Issues in Management Accounting
UoS Code ACCT3032
Credit points 6
Offered Semester 1
Prerequisites ACCT2012 or ACCT2002
Assumed Knowledge
Additional Information
Lectures 1x 1hr lecture and 1x 2hr tutorial per week
Assessment in class tests (20%), tutorial contribution (10%), research presentation (10%), research report (10%), final examination (50%)
Description This unit builds on the fundamentals of management accounting practice (ACCT2012) by introducing a series of advanced management accounting topics such as strategic management accounting, accounting innovation, human resource management, social and environmental accounting and designing management accounting systems. In addition, this unit relaxes the hitherto held assumption that management accounting works in a world characterised by certainty and rationality and instead shows that management accounting more often operates in a world characterised by fuzziness and ambiguity. This real-world view requires students to develop their judgemental skills and to adopt a more critical and reflective approach that challenges their beliefs about how management accounting works in practice. This is a perfect subject for those students aspiring to become strategic consultants.