ACCT4440 Management Accounting: Issues and Perspectives

Credit
6 points
Offering
(see Timetable)
AvailabilityLocationMode
Semester 1UWA (Perth)Face to face
Semester 1UWA (Perth)Online-TT
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 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.
Outcomes
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.
Assessment
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
Prerequisites:
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.
  • Unit readings, including any essential textbooks, are listed in the unit outline for each unit one week prior the commencement of study. The unit outline will be available via the LMS and the UWA Handbook. Reading lists and essential textbooks are subject to change each semester. Essential textbooks can be purchased from the commercial vendors to secure the best deal. The Student Guild can provide assistance on where to purchase books if required. Books can be purchased second hand at the Guild Secondhand bookshop (second floor, Guild Village), which is located on campus. Copies of textbooks and other readings will be made available for students to access from the Library, online wherever possible as well as in print.
  • If this unit is offered as on-campus face-to-face study only, students who are presently unable to enter Western Australia and whose studies would be delayed by an inability to complete this unit, should contact the unit coordinator (details given on this page) to ascertain, on an individual case-by-case basis, if alternate arrangements can be made to support their study in this unit.