Research School of Accounting · ANU College of Business and Economics
This course provides students with an appreciation of the increasingly important management accounting issues of organisational cost management, management control systems and managerial decision making. The course extends on control and performance measurement by exploring advanced technical issues of cost management and management accounting control systems within a broader social and organisational context. Specifically, this course explores management accounting techniques for cost management, including life-cycle costing and the theory of constraints; develops an appreciation of the forms, benefits and limitations of management accounting systems; explores the issues surrounding managerial decision making; and examines behavioural consequences of the implementation of management accounting systems in organisations.
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, 6
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. Other Information For 2023, BUSN6003 is offered instead of BUSN8003. BUSN6003 is equivalent to BUSN8003.
Information about the prescribed textbook (if any) will be made available via the Class Summary.