ACCT4440 Management Accounting: Issues and Perspectives

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)]
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 importance of costs and quality in management accounting; contemporary issues in financial performance measurements and incentive schemes; effects of budgetary participation; budgetary control systems; judgement and decision making. Selected journal articles and research studies are used to assist students in understanding and applying management accounting concepts and techniques, and undertaking empirical research in management accounting.
Students are able to (1) evaluate the theoretical advantages and disadvantages of management accounting information systems to evaluate products, strategies and employees; (2) analyse different points of view in the critical evaluation of a management accounting information system; (3) critically evaluate the implementation of a management accounting information system in decision making; (4) demonstrate the ability to produce clear and concise oral and written communication in a complex management accounting context to accountants and non-accountants; (5) work in teams to develop a management accounting system reflecting on possible accounting issues and changing management accounting philosophies that need to be addressed; and (6) work in teams to orally present a real implementation of a management accounting information system.
Indicative assessments in this unit are as follows: (1) class participation; (2) group report and presentation; and (3) examinations. Further information is available in the unit outline.

Supplementary assessment is not available in this unit.
Unit Coordinator(s)
Dr Thanesvary Subraamanniam (Semester 1 and Semester 2)
Unit rules
for the honours Accounting specialisation:: ACCT2112 Management Accounting
for the Master of Professional Accounting: ACCT5633 Accounting for Planning and Control
Contact hours
lectures/tutorials/seminars/workshops: up to 3 hours per week
Unit Outline
Semester 1-2020 [SEM-1-2020]
  • The availability of units in Semester 1, 2, etc. was correct at the time of publication but may be subject to change.
  • All students are responsible for identifying when they need assistance to improve their academic learning, research, English language and numeracy skills; seeking out the services and resources available to help them; and applying what they learn. Students are encouraged to register for free online support through GETSmart; to help themselves to the extensive range of resources on UWA's STUDYSmarter website; and to participate in WRITESmart and (ma+hs)Smart drop-ins and workshops.
  • 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 via the Booktopia Textbook Finder, which has the functionality to search by course code, course, ISBN and title, and may also be posted or available at the appropriate school's administrative offices. Where texts are listed in the unit description above, an asterisk (*) indicates that the book is available in paperback.