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.
1x1.5hr lecture and 1x1.5hr tutorial per week
Tutorial participation (5%), tutorial presentation (10%), tutorial critique (10%), mid-semester exam (25%), and Final exam (50%)
Special Permission required for enrolment for students who have not successfully completed ACCT2012.