This unit examines the role of management accounting practices and the use of management controls in organisations. Students learn how management accounting practices and control tools contribute to a variety of firm and strategic objectives. This includes developing an understanding of how such practices and controls are used differently by various groups within an organisation - sometimes at the detriment of said goals. Drawing from interdisciplinary streams of research, students gain insights from research conducted through a range of methods to expand their understanding of the three main components of any management accounting - measurement, incentivisation and communication. This unit is intended for students who are interested in the behavioural implications of accounting use and who favour analytical and critical approaches to solving organisational problems.
lecture 1.5 hours x 1 and tutorial 1.5 hours x 1
individual presentation (10%); individual critique (10%); group research paper (20%); mid-semester examination (20%); final examination (40%)
Students are assumed to have competency with the basic tools, techniques and methods of cost and management accounting and an ability to analyse non-directed, comprehensive business/accounting problems.
ACCT2012 and ACCT2011Prohibitions