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Unit of study_
ACCT6008: Managerial Accounting and Decision Making
2025 unit information
This unit introduces the context and processes of managerial accounting, with financial and non-financial information literacy to inform both understanding and application of key managerial accounting techniques. Critical business career skills of ethical behaviour in difficult situations, collaboration, problem solving, time management, persuasive communication and following instructions are fostered across the areas of cost accounting, business performance, and strategic value creation in management accounting. Through weekly 'business practicals', students get real-world like experience in addressing practical managerial accounting issues in organisational contexts. Students become familiar with the many kinds of managerial accounting decisions concerning the techniques, benefits and risks of accounting frameworks chosen. The unit is completed with a capstone case study which consolidates learning and allows students to use their new knowledge and skills gained in identifying and addressing operational and strategic issues facing organisations concerning competition, innovation and government regulation.
Unit details and rules
Managing faculty or University school:
Business (Business School)
| Study level | Postgraduate |
|---|---|
| Academic unit | Accounting |
| Credit points | 6 |
|
Prerequisites:
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ACCT5001 |
|---|---|
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Corequisites:
?
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None |
| Prohibitions:
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ACCT5002 |
| Assumed knowledge:
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None |
At the completion of this unit, you should be able to:
- LO1. identify managerial accounting issues associated with making costs visible, improving business performance, ensuring effective controls, and implementing organisational strategy
- LO2. identify, use, and critically evaluate underlying theories, concepts, relevant principles, techniques, technologies, assumptions, and arguments required to understand managerial accounting issues
- LO3. recognise the strategic and operational implications of managerial accounting issues and the linkages between them to meet new business challenges with deadlines
- LO4. obtain or select, and then analyse relevant data leading to the formulation of options (alternatives), determining the preferred recommendations to resolve managerial accounting issues
- LO5. appreciate the dynamic business environment in which managerial accounting issues emerge and evolve and, through examining reputable source materials, appreciate the evolving nature of the knowledge required to resolve such issues
- LO6. communicate effectively and to a professional standard, to individuals and groups, both orally and in writing, in order to manage, persuade, and challenge others
- LO7. appreciate the ethical dimensions and challenges to acting ethically in conducting your work, within and beyond the classroom, by acting in accordance with the accounting profession's codes of conduct.
Unit availability
This section lists the session, attendance modes and locations the unit is available in. There is a unit outline for each of the unit availabilities, which gives you information about the unit including assessment details and a schedule of weekly activities.
The outline is published 2 weeks before the first day of teaching. You can look at previous outlines for a guide to the details of a unit.
| Session | MoA ? | Location | Outline ? |
|---|---|---|---|
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Semester 1 2024
|
Normal day | Camperdown/Darlington, Sydney | |
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Semester 2 2024
|
Normal day | Camperdown/Darlington, Sydney |
| Session | MoA ? | Location | Outline ? |
|---|---|---|---|
|
Semester 1 2025
|
Normal day | Camperdown/Darlington, Sydney |
Outline unavailable
|
|
Semester 2 2025
|
Normal day | Camperdown/Darlington, Sydney |
Outline unavailable
|
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Modes of attendance (MoA)
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