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.
|Current Issues in Management Accounting|
|Prerequisites||ACCT2012 or ACCT2002|
|Lectures||1x 1hr lecture and 1x 2hr tutorial per week|
|Assessment||In-class tests (20%); Research Presentation (20%); Tutorial contribution (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.|