ACC510 Issues in Management Accounting (8)

CSU Discipline Area: Accounting (ACCOU)

Duration: One session

Abstract:

This subject provides an extension of the discipline area of management accounting, including examination of the substantive theories, conceptual frameworks and associated research underlying contemporary management accounting. Management accounting thought and practice is examined from the perspectives of professional contexts, economic theories, organisation theory and behavioural theories.

+ Subject Availability Modes and Locations

No offerings have been identified for this subject in 2013.Continuing students should consult the SAL for current offering details prior to contacting their course coordinator: ACC510

Where differences exist between the handbook and the SAL, the SAL should be taken as containing the correct subject offering details.

Enrolment restrictions:

Accounting graduates only.

Objectives:

Upon successful completion of this subject, students should:

* demonstrate an understanding of the existing body of management accounting thought and practice
* demonstrate an understanding of the disciplinary and theoretical bases of management accounting research and practice
* be able to evaluate the research designs appropriate to different disciplinary based studies of management accounting practice
* be able to critically evaluate specific theories about management accounting practice
* be able to critically evaluate research studies of management accounting practice
* be able to relate management accounting thought, theory and research output to the real-world practice of management accounting.

Syllabus:

The subject will cover the following topics:

* The context of management accounting research and practice * Economic theories and issues in management accounting * Organisational theory and issues in management accounting * Behavioural theories and issues in management accounting

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