306-462 Studies in Management Accounting

306-302 Enterprise Performance Management or 306-313 Management Control Systems.

This subject introduces students to the major streams of research in Management Accounting. We examine research into the factors that influence the design of management accounting systems and the factors that influence the success of these systems. The subject content and delivery is designed around a framework of literature drawn from economics and behavioural theories. Students describe, discuss and critique research studies in management accounting, and build up to the development of their own research proposal.

• High level of development: oral communication; written communication; statistical reasoning; application of theory to practice; interpretation and analysis; critical thinking; evaluation of data and other information; receptiveness to alternative ideas.

• Moderate level of development: collaborative learning; problem solving; team work; accessing data and other information from a range of sources.

• Some level of development: synthesis of data and other information; use of computer software.

An assignment totalling not more than 3000 words (30%), seminar presentations and participation (20%) and an end-of-semester examination (50%).

Selected readings - Studies in Management Accounting - Department of Accounting and Business Information Systems (current year version).