Management Accounting PG (6253.5)

Please note these are the 2027 details for this unit
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Management Accounting PG
Available teaching periods Delivery mode Location
View teaching periods On-campus
 Bruce, Canberra
EFTSL Credit points Faculty
0.125 3 Faculty Of Business, Government & Law
Discipline Study level HECS Bands
Canberra Business School Post Graduate Level 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)
The unit builds on both fundamental and modern management accounting techniques and also focuses on recent developments of management accounting practices through reflecting critically on the research-informed theoretical aspects of such developments. Ethical issues related to management accounting profession and practices are embedded throughout the unit.

Learning outcomes

Students who successfully complete this unit will be able to:
1. Explain the environment in which a company operates and identify the value-chain participants and associated activities;
2. Analyse fundamental management accounting techniques together with more recent developments in the field;
3. Apply management accounting skills in different organisational decision making contexts;
4. Interpret data, analyse reports, and present and defend proposals they have constructed; and
5. Apply an advanced body of management accounting knowledge in professional practice contexts and justify and interpret theoretical propositions relating to management accounting practice.


Graduate attributes

1. UC graduates are professional - communicate effectively
1. UC graduates are professional - display initiative and drive, and use their organisation skills to plan and manage their workload
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 - behave ethically and sustainably in their professional and personal lives
3. UC graduates are lifelong learners - adapt to complexity, ambiguity and change by being flexible and keen to engage with new ideas
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

None.

Corequisites

None.

Incompatible units

11213 Management Accounting

Equivalent units

None.

Assumed knowledge

None.
Availability for enrolment in 2027 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
2026 Bruce, Canberra Semester 2 10 August 2026 On-campus Dr Yaser Paracha
2027 Bruce, Canberra Semester 2 09 August 2027 On-campus Dr Yaser Paracha
The information provided should be used as a guide only. Timetables may not be finalised until week 2 of the teaching period and are subject to change. Search for the unit timetable.

Required texts

Textbook:

The required textbook for this course is:

Datar M. S., and Rajan, M. V., (2021) Horgren's Cost Accounting: a Managerial Emphasis 17th Edition, Pearson Publishers, Australia.

Students will be required to consult researched-based readings relevant to various topics in the unit in addition to the textbook. 

Submission of assessment items

Extensions & Late submissions

The use of AI is not permitted in this unit.

The University's position is that students must not use artificial intelligence services for assessment or assessment preparation unless explicitly allowed in the assessment instructions for an assessment task published with the assessment task and/or in the unit outline. That is, an AI service may only be used if:

a) the unit convener authorises its use as part of the specified task; and

b) it is used in the way allowed in the assessment instructions and/or unit outline, and

c) Its use is appropriately referenced, meaning that the students must reference the use of AI in their assessment in the same way they reference other source material.

The use of AI has not been specified in the assessment instructions for the unit or in the unit outline and thus, AI is not a permissible resource.

Special assessment requirements

In order to pass this unit, students have to obtain at least 50% of the available marks and obtain at least 40% in the final exam.

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

Attendances in lectures and tutorials are recommended strongly. Past experience indicates that students who do not attend lectures and/or do not listen to the recorded lecture and do not attend tutorials regularly, face difficulties in passing the unit as topics considered in lectures and tutorials may go beyond discussions provided in the textbook.

Students' tutorial and lecture participations will be monitored and recorded. Students are strongly recommended to participate voluntarily in the tutorials as evidence of participation will be utilised for changing grades for students whose marks are short marginally for the immediate higher grade.

In order to facilitate the management of the unit, students' attendances in lectures and tutorials will be monitored and recorded throughout the semester.

Required IT skills

Students are expected to have or to gain general computer skills and internet skills sufficient to undertake research and to prepare assignment. Students are also expected to have or gained the ability to use Canvas. Students must get themselves familiar with remotely proctored online exam through attending information sessions and trainings provided by the University on remotely proctored exam.

Work placement, internships or practicums

None

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