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Research School of Accounting · ANU College of Business and Economics
This course examines key issues in contemporary management accounting, focusing on how organisations manage costs, design control systems, and support effective decision making. Students will study techniques such as life-cycle costing and the theory of constraints, while developing a critical understanding of the benefits and limitations of management accounting systems. The course also considers the behavioural and organisational implications of implementing these systems, highlighting their influence on performance and culture. By linking technical methods with broader organisational challenges, students will gain valuable insights into managerial accounting techniques and their application in advanced professional practice.
Typical assessment may include, but is not restricted to, class participation, assignment(s), quizzes and examination(s) as appropriate to assess the learning outcomes of the course.
Learning outcomes 1, 2, 3, 4, 5
Team work activity. Further details, including % value, will be made available via the Class Summary.
Learning outcomes 5
Students taking this course are expected to commit at least 10 hours a week to completing the work. This will include 3 hours per week in class and at least 7 hours a week on average (including non-teaching weeks) on course reading, research, writing and assignment work.
Information about the prescribed textbook (if any) will be made available via the Class Summary.