Studying online

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Unit Overview


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.

6 points
(see Timetable)
Semester 1UWA (Perth)Face to face
Details for undergraduate courses
  • Honours option in Accounting [Bachelor of Commerce (Honours)]

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) individual assessments; (2) group assignment; and (3) examination. Further information is available in the unit outline.

Student may be offered supplementary assessment in this unit if they meet the eligibility criteria.

Unit Coordinator(s)
Thanesvary Subraamanniam
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
  • 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 one week prior the commencement of study. Reading lists and essential textbooks are subject to change each semester. Information on essential textbooks will also be made available on the Essential Textbooks. This website is updated regularly in the lead up to semester so content may change. It is recommended that students purchase essential textbooks for convenience due to the frequency with which they will be required during the unit. A limited number of textbooks will be made available from the Library in print and will also be made available online wherever possible. 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.
  • Contact hours provide an indication of the type and extent of in-class activities this unit may contain. The total amount of student work (including contact hours, assessment time, and self-study) will approximate 150 hours per 6 credit points.