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Unit of study_
ACCT6006: Advanced Managerial Accounting
2020 unit information
This unit examines a number of advanced topics in managerial accounting as they relate to the use of key analytic and calculative techniques for decision making and value creation. Topics are biased towards those that are relevant and even contentious to contemporary practice and include: the potential inconsistencies between management accounting and strategic decision making and control; executive compensation and reward systems; ethical issues in budget setting and performance management; the theory of the firm and outsourcing; issues in managing joint ventures and strategic alliances; performance measurement systems; decentralisation and transfer pricing, and innovation and change in management accounting practice. An overview of each topic area is provided before exploring the topics more deeply by examining current research and/or working through case studies to provide insights into contemporary business practice.
Unit details and rules
Managing faculty or University school:
Business (Business School)
| Study level | Postgraduate |
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| Academic unit | Accounting |
| Credit points | 6 |
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Prerequisites:
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ACCT5002 |
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Corequisites:
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None |
| Prohibitions:
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None |
| Assumed knowledge:
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None |
At the completion of this unit, you should be able to:
- LO1. demonstrate an understanding of the concepts, principles and contemporary techniques used in the practice of management accounting in complex contexts
- LO2. identify, select, organise, evaluate and synthesise relevant research-based knowledge about performance management and control systems
- LO3. think critically about extant practices and their implications for individuals and organisations
- LO4. adapt your approach to the application of management accounting decision facilitation techniques to deal with ambiguous, highly complex organisational challenges embedded in socially and environmentally constrained contexts
- LO5. develop coherent, credible and persuasive arguments when recommending solutions to complex business problems
- LO6. negotiate and create shared understandings by respectfully interacting with people from diverse backgrounds.
Unit availability
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Modes of attendance (MoA)
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