acc5mcr management accounting
MANAGEMENT ACCOUNTING
ACC5MCR
2019
Credit points: 15
Subject outline
The subject introduces current thinking about management accounting practices in organisations with the aim to provide both quantitative and qualitative information for managing and creating value. The subject has the following aims: 1. To develop an ability to apply a range of technical conventional and contemporary cost accounting techniques. 2.To highlight the role of such techniques in supporting effective use of organisational resources and management decision making. 3. To develop awareness that costing systems vary from one organisation to the next and that they evolve over time in relation to changes in the organisational environment. 4. To raise concerns on how business and organisational decisions impact on society. The subject may draw upon research and professional literature and media to explore the issues that are raised.
SchoolLa Trobe Business School
Credit points15
Subject Co-ordinatorGordon Boyce
Available to Study Abroad StudentsNo
Subject year levelYear Level 5 - Masters
Exchange StudentsNo
Subject particulars
Subject rules
Prerequisites ACC5AFM
Co-requisitesN/A
Incompatible subjectsN/A
Equivalent subjectsN/A
Special conditionsN/A
Learning resources
Readings
| Resource Type | Title | Resource Requirement | Author and Year | Publisher |
|---|---|---|---|---|
| Readings | Management Accounting: Information for Creating and Managing Value, 8th edition | Prescribed | Langfield-Smith K, Smith D, Andon P, Hilton, R, Thorne H. 2018 | McGraw-Hill |
Graduate capabilities & intended learning outcomes
01. Conceptualize the relationship between various cost concepts and methodologies to build a coherent understanding of management accounting and organisational decision making.
- Activities:
- Weekly lectures. Weekly tutorial program. Weekly self-study program.
- Related graduate capabilities and elements:
- Literacies and Communication Skills(Writing,Speaking,Quantitative Literacy)
- Literacies and Communication Skills(Writing,Speaking,Quantitative Literacy)
- Literacies and Communication Skills(Writing,Speaking,Quantitative Literacy)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
02. Critically review different strategies and approaches available within organisations and recommend suitable management accounting techniques and reports to assist in organisational decision making.
- Activities:
- Weekly lectures. Weekly tutorial program. Weekly self-study program.
- Related graduate capabilities and elements:
- Literacies and Communication Skills(Writing,Speaking,Quantitative Literacy)
- Literacies and Communication Skills(Writing,Speaking,Quantitative Literacy)
- Literacies and Communication Skills(Writing,Speaking,Quantitative Literacy)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour)
03. Select and analyse information that is relevant to management decisions in particular contexts.
- Activities:
- Weekly lectures. Weekly tutorial program. Weekly self-study program.
- Related graduate capabilities and elements:
- Literacies and Communication Skills(Writing,Speaking,Quantitative Literacy)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
04. Demonstrate critical awareness of how business and organisational decisions impact on ethical, societal and economic issues.
- Activities:
- Weekly lectures. Weekly tutorial program. Weekly self-study program.
- Related graduate capabilities and elements:
- Literacies and Communication Skills(Writing,Speaking,Quantitative Literacy)
- Literacies and Communication Skills(Writing,Speaking,Quantitative Literacy)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
05. Deliver presentations effectively in a clear, succinct and persuasive manner, engaging the audience while addressing a business or organisational issue.
- Activities:
- Group Presentation, individual reflective statement.
- Related graduate capabilities and elements:
- Literacies and Communication Skills(Writing,Speaking,Quantitative Literacy)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour)
- Personal and Professional Skills(Teamwork including leadership and working in groups,Ethical behaviour)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
Subject options
Select to view your study options…
Melbourne, 2019, Semester 1, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorGordon Boyce
Class requirements
LectureWeek: 10 - 22
One 2.0 hours lecture per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
TutorialWeek: 11 - 22
One 1.0 hours tutorial per week on weekdays during the day from week 11 to week 22 and delivered via face-to-face.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Two in-lecture tests (equivalent to 1000 words) | 20 | 01, 02, 03, 04 | |
| Case presentation & Written reflective statement (equivalent to 1200 words total) | Group presentation Individual reflective statement | 20 | 01, 02, 03, 04, 05 |
| One 3-hour final examination (equivalent to 3000 words) | 60 | 01, 02, 03, 04 |
Melbourne, 2019, Semester 2, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorGordon Boyce
Class requirements
LectureWeek: 31 - 43
One 2.0 hours lecture per week on weekdays during the day from week 31 to week 43 and delivered via face-to-face.
TutorialWeek: 32 - 43
One 1.0 hours tutorial per week on weekdays during the day from week 32 to week 43 and delivered via face-to-face.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Two in-lecture tests (equivalent to 1000 words) | 20 | 01, 02, 03, 04 | |
| Case presentation & Written reflective statement (equivalent to 1200 words total) | Group presentation Individual reflective statement | 20 | 01, 02, 03, 04, 05 |
| One 3-hour final examination (equivalent to 3000 words) | 60 | 01, 02, 03, 04 |
Sydney, 2019, Study Period 3, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorBalachandran Muniandy
Class requirements
Lecture
One 2.0 hours lecture per week on weekdays during the day and delivered via face-to-face.
Tutorial
One 1.0 hours tutorial per week on weekdays during the day and delivered via face-to-face.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Two in-lecture tests (equivalent to 1000 words) | 20 | 01, 02, 03, 04 | |
| Case presentation & Written reflective statement (equivalent to 1200 words total) | Group presentation Individual reflective statement | 20 | 01, 02, 03, 04, 05 |
| One 3-hour final examination (equivalent to 3000 words) | 60 | 01, 02, 03, 04 |
Sydney, 2019, Study Period 1, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorGordon Boyce
Class requirements
LectureWeek: 10 - 22
One 2.0 hours lecture per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
TutorialWeek: 10 - 22
One 1.0 hours tutorial per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Two in-lecture tests (equivalent to 1000 words) | 20 | 01, 02, 03, 04 | |
| Case presentation & Written reflective statement (equivalent to 1200 words total) | Group presentation Individual reflective statement | 20 | 01, 02, 03, 04, 05 |
| One 3-hour final examination (equivalent to 3000 words) | 60 | 01, 02, 03, 04 |
Sydney, 2019, Study Period 2, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorGordon Boyce
Class requirements
LectureWeek: 31 - 42
One 2.0 hours lecture per week on weekdays during the day from week 31 to week 42 and delivered via face-to-face.
TutorialWeek: 31 - 42
One 1.0 hours tutorial per week on weekdays during the day from week 31 to week 42 and delivered via face-to-face.
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| Two in-lecture tests (equivalent to 1000 words) | 20 | 01, 02, 03, 04 | |
| Case presentation & Written reflective statement (equivalent to 1200 words total) | Group presentation Individual reflective statement | 20 | 01, 02, 03, 04, 05 |
| One 3-hour final examination (equivalent to 3000 words) | 60 | 01, 02, 03, 04 |