Advanced Management Accounting (6395.4)
|Available teaching periods||Delivery mode||Location|
|View teaching periods|
|0.125||3||Faculty Of Business, Government & Law|
|Discipline||Study level||HECS Bands|
|School Of Information Systems & Accounting||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)
Learning outcomesOn 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.
Graduate attributes1. 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 - employ up-to-date and relevant knowledge and skills
1. UC graduates are professional - take pride in their professional and personal integrity
1. UC graduates are professional - work collaboratively as part of a team, negotiate, and resolve conflict
2. UC graduates are global citizens - adopt an informed and balanced approach across professional and international boundaries
2. UC graduates are global citizens - behave ethically and sustainably in their professional and personal lives
2. UC graduates are global citizens - make creative use of technology in their learning and professional lives
2. UC graduates are global citizens - think globally about issues in their profession
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 - be self-aware
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
|Year||Location||Teaching period||Teaching start date||Delivery mode||Unit convener|
Required text book
Mir, M. (2016), Advanced Management Accounting, 4th Custom Book Edition, Pearson Australia.
Horngren, C., Datar, S., Rajan, M., Wynder, M., Maguire, W., and Tan, R., (2014), Cost Accounting, A Managerial Emphasis, 2nd edition, Pearson Australia. This text is available from the Co-op Bookshop.
In addition to the textbook and recommended book, students have to 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
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 have a responsibility to uphold University standards on ethical scholarship. Good scholarship involves building on the work of others and use of others' work must be acknowledged with proper attribution made. Cheating, plagiarism, and falsification of data are dishonest practices that contravene academic values. Refer to the University's Student Charter for more information.
To enhance understanding of academic integrity, all students are expected to complete the Academic Integrity Module (AIM) at least once during their course of study. You can access this module within UCLearn (Canvas) through the 'Academic Integrity and Avoiding Plagiarism' link in the Study Help site.
Use of Text-Matching Software
The University of Canberra uses text-matching software to help students and staff reduce plagiarism and improve understanding of academic integrity. The software matches submitted text in student assignments against material from various sources: the internet, published books and journals, and previously submitted student texts.
Attendances in lectures and tutorials are recommended strongly. Past experience indicates that student who do not attend lectures and tutorials regularly face difficulties in passing the subject as topics considered in lectures and tutorials may go beyond the treatment given in your textbook and recorded lectures. In most of the tutorial classes the relevant lecture topis will be summarised and discussed again.
In order to facilitate the management of the unit, students' attendances and participation in lectures and in tutorials will be monitored and recorded throughout the semester.
Required IT skills
You are expected to have or to gain general computer skills sufficient to undertake research and to prepare written assignments. You are also expected to have or gain the ability to use Moodle.
Work placement, internships or practicums
Where required, further details of items mentioned in this unit outline will be supplied via the Canvass site for this unit.
- Semester 1, 2018, On-Campus, UC - Canberra, Bruce (178088)
- Semester 1, 2018, On-Campus, UC - TAFE Queensland, South Bank (178090)
- Semester 1, 2018, On-Campus, UC - Global Business College of Australia, Melbourne (178089)
- Term 4, 2017, On-Campus, UCI - Hong Kong Baptist University, Hong Kong (173482)
- Term 2, 2017, On-Campus, UCI - Hong Kong Baptist University, Hong Kong (173462)
- Semester 1, 2017, On-Campus, UC - Global Business College of Australia, Melbourne (171356)
- Semester 1, 2017, On-Campus, UC - TAFE Queensland, South Bank (170709)
- Semester 1, 2017, On-Campus, UC - Canberra, Bruce (167009)
- Term 3, 2016, Intensive, UCI - Hong Kong Baptist University, Hong Kong (155300)
- Semester 1, 2016, On-Campus, UC - Canberra, Bruce (154614)
- Term 4, 2015, Intensive, UCI - Hong Kong Baptist University, Hong Kong (143606)
- Semester 1, 2015, On-Campus, UC - Canberra, Bruce (145241)