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 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.
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.
Indicative assessments in this unit are as follows: (1) class participation; (2) group report and presentation; and (3) examination. 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_2019 [SEM-1_2019]
  • 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 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.