Advanced Management Accounting (11219.2)

Please note these are the 2023 details for this unit
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Advanced Management Accounting
Available teaching periods Delivery mode Location
View teaching periods On-campus
Online real-time
 Bruce, Canberra
EFTSL Credit points Faculty
0.125 3 Faculty Of Business, Government & Law
Discipline Study level HECS Bands
Canberra Business School Level 3 - Undergraduate Advanced Unit Band 4 2021 (Commenced After 1 Jan 2021)
Band 4 2021 (Commenced After 1 Jan Social Work_Exclude 0905)
Band 5 2021 (Commenced Before 1 Jan 2021)
This unit has been designed to enhance students' critical analysis, interpretation and problem solving skills; and to contextualise student learning in real world strategic management accounting practice. The unit deals with strategic issues in management accounting and in particular the contribution that accountants make in business to strategic planning and decision-making, management control, performance management and sustainability. The unit embraces wider strategic, inter-organisational, global and cross-cultural issues and it focuses on change and adaptation and value creation through knowledge production and innovation.

Learning outcomes

After successful completion of this unit, students will be able to:
1. Describe the changing role of management accountants, globalisation and the international convergence of management accounting;
2. Analyse the link between organisational structure, strategy and planning and management accounting and control systems;
3. Analyse the role of contemporary and innovative management accounting and control systems tools in organisational value creation;
4. Evaluate management control system attributes in realistic organisational settings, and recommend improvements to existing control systems; and
5. Critique the implications of sustainability performance measurement and reporting.


Graduate attributes

1. UC graduates are professional - communicate effectively
1. UC graduates are professional - use creativity, critical thinking, analysis and research skills to solve theoretical and real-world problems
1. UC graduates are professional - work collaboratively as part of a team, negotiate, and resolve conflict
2. UC graduates are global citizens - communicate effectively in diverse cultural and social settings
2. UC graduates are global citizens - understand issues in their profession from the perspective of other cultures
3. UC graduates are lifelong learners - evaluate and adopt new technology
3. UC graduates are lifelong learners - reflect on their own practice, updating and adapting their knowledge and skills for continual professional and academic development


Prerequisites

11213 Management Accounting

Corequisites

None.

Incompatible units

6253 Management Accounting PG.

Equivalent units

6395 Advanced Management Accounting.

Assumed knowledge

None.
Availability for enrolment in 2026 is subject to change and may not be confirmed until closer to the teaching start date.
Year Location Teaching period Teaching start date Delivery mode Unit convener
2025 Bruce, Canberra Semester 1 03 February 2025 On-campus Dr Yaser Paracha
2025 Bruce, Canberra Semester 1 03 February 2025 Online real-time Dr Yaser Paracha
2026 Bruce, Canberra Semester 1 16 February 2026 On-campus Dr Yaser Paracha
2026 Bruce, Canberra Semester 1 16 February 2026 Online real-time Dr Yaser Paracha
Not available

Required texts

Required Textbook:

  • Merchant, K & Van der Stede, W. (2023), Management control systems: performance measurement, evaluation and incentives, 5th Edition, Pearson Australia.

Supplementary Resources:

  • Horngren, C., Datar, S., Rajan, M., Maguire, W., and Tan, R., (2017), Cost Accounting, A Managerial Emphasis, 3rd edition, Pearson Australia
  • Atrill, McLaney., Management Accounting for Decision Makers (2021), 10th Edition, Pearson Australia
  • Braun, K. W., Tietz, Wendy M., Managerial Accounting, Global Edition, (4th Edition), Pearson Australia

In addition to the recommended textbook and supplementary books, students should consult researched-based readings relevant to various topics in the unit. From time to time, you may find it useful to consult business newspapers, magazines, professional journals and other textbooks dealing with management accounting and control issues.

Submission of assessment items

Extensions & Late submissions

Artificial intelligence

Students are not permitted to use generative artificial intelligence (GenAI) in assessments for this unit.

GenAI may only be used in authorised ways when completing assessments at UC. This means that GenAI can only be used for an assessment when:

  1. the Unit Convener has authorised GenAI use for that assessment
  2. the student uses GenAI in the way that the assessment instructions allow
  3. the student fully acknowledges their use of GenAI, with proper citations, references and a GenAI Acknowledgement Statement in line with the assessment instructions.

Where the assessment instructions do not specifically state that GenAI may be used and how, then its use is not permitted for that assessment. Students must still provide the required GenAI Acknowledgement Statement to indicate whether GenAI has or has not been used in the preparation of the assessment. If unsure, students should seek advice from the Unit Convener.

Special assessment requirements

Final grades in this subject will be assessed according to performance in each assessment item identified above. To pass this unit, you must obtain:

  • an overall total score of at least 50%
  • a minimum of 40% in the final exam
  • submit all assessment items marked as mandatory AND
  • Meet any indicated threshold requirements.

For assessment items marked as mandatory, each piece of assessment must be completed and submitted, but it is not necessary that students pass each individual item of assessment.

For threshold items, students must complete the assessment item and meet the minimum indicated threshold requirement.

In this unit, the final examination is a threshold requirement.

Students must apply academic integrity in their learning and research activities at UC. This includes submitting authentic and original work for assessments and properly acknowledging any sources used.

Academic integrity involves the ethical, honest and responsible use, creation and sharing of information. It is critical to the quality of higher education. Our academic integrity values are honesty, trust, fairness, respect, responsibility and courage.

UC students have to complete the Academic Integrity Module annually to learn about academic integrity and to understand the consequences of academic integrity breaches (or academic misconduct).

UC uses various strategies and systems, including detection software, to identify potential breaches of academic integrity. Suspected breaches may be investigated, and action can be taken when misconduct is found to have occurred.

Information is provided in the Academic Integrity Policy, Academic Integrity Procedure, and University of Canberra (Student Conduct) Rules 2023. For further advice, visit Study Skills.

Participation requirements

Refer to section 5 for details.

While attendance at classes is not compulsory, unless it is a condition of your student visa, you are encouraged strongly to attend all tutorials and lectures. You should be prepared for active attendance – note-taking, answering questions, sharing ideas, engaging in classes etc. Listening at home or reading someone else's notes is pedagogically less stimulating than your participation. Students are expected to be on time for classes. All classes will start exactly at the scheduled starting time. Experience indicates that student who does not attend classes have difficulty passing the subject. Students are strongly encouraged to attend all lectures and tutorials and contribute by actively participating.

Required IT skills

None

Work placement, internships or practicums

None