UWA Handbook 2017

Unit details

ACCT4440 Management Accounting: Issues and Perspectives

Credit 6 points
(see Timetable)
Semester 1UWA (Perth)Face to face
Semester 2UWA (Perth)Face to face
Details for undergraduate courses
  • Honours option in Accounting [Bachelor of Commerce (Honours)]
Content This unit provides an advanced study in management accounting. The focus is on the theoretical development of management accounting and advances in management accounting research. Emphasis is placed on the theoretical perspectives and methodologies associated with empirical research in management accounting including budgeting, performance evaluation, behavioural issues, systems design and changing philosophies. Topics include the development and importance of management accounting research; evaluation of journal quality; underlying theories; systematic empirical research in performance evaluation (early studies, complex studies, extensions); contemporary issues; changing philosophies; systems design; determinants of systems and performance; effects of budgetary participation; budgetary control systems; judgement and decision making; compensation schemes and performance. Selected journal articles and research studies are used to assist students in understanding and applying management accounting concepts and techniques, developing research proposals and undertaking empirical research in management accounting.
Outcomes Students are able to (1) evaluate the theoretical advantages and disadvantages of management accounting information systems to evaluate products, strategies, and employees; (2) visually and orally present a real implementation of a management accounting information system; (3) critically evaluate a real implementation of a management accounting information system; (4) work in teams to formulate advice to improve an existing management accounting information system accounting issues and changing management accounting philosophies; (5) incorporate different points of view in the critical evaluation of a management accounting information system; and (6) demonstrate the ability to produce clear and concise written communication in a complex accounting context to accountants and non-accountants..
Assessment Assessment information is provided in the unit outline.

Supplementary assessment is not available in this unit.
Unit Coordinator(s) Dr Stijn Masschelein
Unit rules
Prerequisites: ACCT1112 Management Accounting or ACCT2112 Management Accounting or ACCT5633 Accounting for Planning and Control
Contact hours lectures/tutorials/seminars/workshops: up to 3 hours per week
Unit OutlineSemester 1 : http://www.unitoutlines.biz.uwa.edu.au/Units/ACCT4440/SEM-1/2017
Semester 2 : http://www.unitoutlines.biz.uwa.edu.au/Units/ACCT4440/SEM-2/2017

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  • Books and other material wherever listed may be subject to change. Book lists relating to 'Preliminary reading', 'Recommended reading' and 'Textbooks' are, in most cases, available at the University Co-operative Bookshop (from early January) and appropriate administrative offices for students to consult. Where texts are listed in the unit description above, an asterisk (*) indicates that the book is available in paperback.