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Advanced Management Accounting (6395.4)

Level: Undergraduate Third Year Level
Credit Points: 3
HECS Bands: 2, 3
Faculty: Faculty of Business, Government & Law
Discipline: School of Information Systems & Accounting

Availability

Unit Outlines

To view your Unit Outline, click View to log in to MyUC and access this information, or visit your unit's online teaching site.

  • UC Term 2, 2017, ON-CAMPUS, HKBU (173462) - View
  • Semester 1, 2017, ON-CAMPUS, TQB-SB (170709) - View
  • Semester 1, 2017, ON-CAMPUS, GBCA-MELB (171356) - View
  • Semester 1, 2017, ON-CAMPUS, BRUCE (167009) - View
  • UC Term 3, 2016, INTENSIVE, HKBU (155300) - View
  • Semester 1, 2016, ON-CAMPUS, BRUCE (154614) - View
  • UC Term 4, 2015, INTENSIVE, HKBU (143606) - View
  • Semester 1, 2015, ON-CAMPUS, BRUCE (145241) - View
  • UC Term 2, 2014, ON-CAMPUS, HKBU (135040) - View

To locate a Unit Outline for a Unit prior to 2015 click here.

If a link to your Unit Outline is not displayed, please check back later. Unit Outlines are generally published by Week One of the relevant teaching period.

Syllabus

The unit focuses on how the organisations resources can be managed effectively, so as to deliver short-term and long-term value to the organisation's stakeholders. Consequently, the unit includes topics on strategic management accounting, management control systems, and sustainability accounting. The unit evaluates the role of management accounting in a variety of organisations, including the effects of new public management in public and not-for-profit entities. Ethical issues are embedded throughout the unit, so that students can understand, identify, and evaluate fundamental principles of ethics.

Learning Outcomes

On successful completion of this unit, students will be able to:

1. Describe, explain and critically evaluate the role of management accounting in organisations by understanding major developments in management accounting practice and research;

2. Identify, analyse and critically evaluate key issues in management control and performance;

3. Critically evaluate issues in strategic management accounting and the linkages between financial and strategic management;

4. Evaluate the impact of social and environmental accounting on management accounting and different conceptual approaches to the impact of corporate social responsibility on organisations; and

5. Explain and critically evaluate the uses and effects of the tool and techniques of management accounting in public and not-for-profit entities.

Assessment Items

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Contact Hours

Normally thirty nine hours per semester.

Prerequisites

Management Accounting.



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