acc5mcr management accounting

MANAGEMENT ACCOUNTING

ACC5MCR

2019

Credit points: 15

Subject outline

The subject introduces current thinking about management accounting practices in organisations with the aim to provide both quantitative and qualitative information for managing and creating value. The subject has the following aims: 1. To develop an ability to apply a range of technical conventional and contemporary cost accounting techniques. 2.To highlight the role of such techniques in supporting effective use of organisational resources and management decision making. 3. To develop awareness that costing systems vary from one organisation to the next and that they evolve over time in relation to changes in the organisational environment. 4. To raise concerns on how business and organisational decisions impact on society. The subject may draw upon research and professional literature and media to explore the issues that are raised.

SchoolLa Trobe Business School

Credit points15

Subject Co-ordinatorGordon Boyce

Available to Study Abroad StudentsNo

Subject year levelYear Level 5 - Masters

Exchange StudentsNo

Subject particulars

Subject rules

Prerequisites ACC5AFM

Co-requisitesN/A

Incompatible subjectsN/A

Equivalent subjectsN/A

Special conditionsN/A

Learning resources

Readings

Resource TypeTitleResource RequirementAuthor and YearPublisher
ReadingsManagement Accounting: Information for Creating and Managing Value, 8th editionPrescribedLangfield-Smith K, Smith D, Andon P, Hilton, R, Thorne H. 2018McGraw-Hill

Graduate capabilities & intended learning outcomes

01. Conceptualize the relationship between various cost concepts and methodologies to build a coherent understanding of management accounting and organisational decision making.

Activities:
Weekly lectures. Weekly tutorial program. Weekly self-study program.
Related graduate capabilities and elements:
Literacies and Communication Skills(Writing,Speaking,Quantitative Literacy)
Literacies and Communication Skills(Writing,Speaking,Quantitative Literacy)
Literacies and Communication Skills(Writing,Speaking,Quantitative Literacy)
Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)

02. Critically review different strategies and approaches available within organisations and recommend suitable management accounting techniques and reports to assist in organisational decision making.

Activities:
Weekly lectures. Weekly tutorial program. Weekly self-study program.
Related graduate capabilities and elements:
Literacies and Communication Skills(Writing,Speaking,Quantitative Literacy)
Literacies and Communication Skills(Writing,Speaking,Quantitative Literacy)
Literacies and Communication Skills(Writing,Speaking,Quantitative Literacy)
Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour)

03. Select and analyse information that is relevant to management decisions in particular contexts.

Activities:
Weekly lectures. Weekly tutorial program. Weekly self-study program.
Related graduate capabilities and elements:
Literacies and Communication Skills(Writing,Speaking,Quantitative Literacy)
Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)

04. Demonstrate critical awareness of how business and organisational decisions impact on ethical, societal and economic issues.

Activities:
Weekly lectures. Weekly tutorial program. Weekly self-study program.
Related graduate capabilities and elements:
Literacies and Communication Skills(Writing,Speaking,Quantitative Literacy)
Literacies and Communication Skills(Writing,Speaking,Quantitative Literacy)
Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)

05. Deliver presentations effectively in a clear, succinct and persuasive manner, engaging the audience while addressing a business or organisational issue.

Activities:
Group Presentation, individual reflective statement.
Related graduate capabilities and elements:
Literacies and Communication Skills(Writing,Speaking,Quantitative Literacy)
Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour)
Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour)
Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)

Subject options

Select to view your study options…

Start date between: and    Key dates

Melbourne, 2019, Semester 1, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorGordon Boyce

Class requirements

LectureWeek: 10 - 22
One 2.0 hours lecture per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.

TutorialWeek: 11 - 22
One 1.0 hours tutorial per week on weekdays during the day from week 11 to week 22 and delivered via face-to-face.

Assessments

Assessment elementComments%ILO*
Two in-lecture tests (equivalent to 1000 words)2001, 02, 03, 04
Case presentation & Written reflective statement (equivalent to 1200 words total)Group presentation Individual reflective statement2001, 02, 03, 04, 05
One 3-hour final examination (equivalent to 3000 words)6001, 02, 03, 04

Melbourne, 2019, Semester 2, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorGordon Boyce

Class requirements

LectureWeek: 31 - 43
One 2.0 hours lecture per week on weekdays during the day from week 31 to week 43 and delivered via face-to-face.

TutorialWeek: 32 - 43
One 1.0 hours tutorial per week on weekdays during the day from week 32 to week 43 and delivered via face-to-face.

Assessments

Assessment elementComments%ILO*
Two in-lecture tests (equivalent to 1000 words)2001, 02, 03, 04
Case presentation & Written reflective statement (equivalent to 1200 words total)Group presentation Individual reflective statement2001, 02, 03, 04, 05
One 3-hour final examination (equivalent to 3000 words)6001, 02, 03, 04

Sydney, 2019, Study Period 3, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorBalachandran Muniandy

Class requirements

Lecture
One 2.0 hours lecture per week on weekdays during the day and delivered via face-to-face.

Tutorial
One 1.0 hours tutorial per week on weekdays during the day and delivered via face-to-face.

Assessments

Assessment elementComments%ILO*
Two in-lecture tests (equivalent to 1000 words)2001, 02, 03, 04
Case presentation & Written reflective statement (equivalent to 1200 words total)Group presentation Individual reflective statement2001, 02, 03, 04, 05
One 3-hour final examination (equivalent to 3000 words)6001, 02, 03, 04

Sydney, 2019, Study Period 1, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorGordon Boyce

Class requirements

LectureWeek: 10 - 22
One 2.0 hours lecture per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.

TutorialWeek: 10 - 22
One 1.0 hours tutorial per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.

Assessments

Assessment elementComments%ILO*
Two in-lecture tests (equivalent to 1000 words)2001, 02, 03, 04
Case presentation & Written reflective statement (equivalent to 1200 words total)Group presentation Individual reflective statement2001, 02, 03, 04, 05
One 3-hour final examination (equivalent to 3000 words)6001, 02, 03, 04

Sydney, 2019, Study Period 2, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorGordon Boyce

Class requirements

LectureWeek: 31 - 42
One 2.0 hours lecture per week on weekdays during the day from week 31 to week 42 and delivered via face-to-face.

TutorialWeek: 31 - 42
One 1.0 hours tutorial per week on weekdays during the day from week 31 to week 42 and delivered via face-to-face.

Assessments

Assessment elementComments%ILO*
Two in-lecture tests (equivalent to 1000 words)2001, 02, 03, 04
Case presentation & Written reflective statement (equivalent to 1200 words total)Group presentation Individual reflective statement2001, 02, 03, 04, 05
One 3-hour final examination (equivalent to 3000 words)6001, 02, 03, 04