ACCOUNTING FOR MAKING DECISIONS

BUO5FMA

2020

Credit points: 15

Subject outline

This subject is delivered in an online model and provides you with a critical appreciation of the role and functions of accounting within organisations, and in the broader context within which organisations operate. These functions include the use of both financial and management accounting: in decision-making; for reporting; and to meet the accountability expectations of various parties. Working independently and in groups, you will work on online and research activities which reflect a multifaceted view of accounting. The subject focuses primarily on a user perspective, supplemented by the traditional technical preparer perspective, organisational/managerial, professional, and societal perspectives on accounting.

School: La Trobe Business School (Pre 2022)

Credit points: 15

Subject Co-ordinator: Axel Schulz

Available to Study Abroad/Exchange Students: No

Subject year level: Year Level 5 - Masters

Exchange Students: No

Available as Elective: No

Learning Activities: N/A

Capstone subject: No

Subject particulars

Subject rules

Prerequisites: Students must be enrolled in LMMBAO, LMMBA, LMMBAA, HZMBHA, HZMBHO

Co-requisites: N/A

Incompatible subjects: BUA5FMA

Equivalent subjects: BUA5FMA

Quota Management Strategy: N/A

Quota-conditions or rules: N/A

Special conditions: N/A

Minimum credit point requirement: N/A

Assumed knowledge: N/A

Career Ready

Career-focused: No

Work-based learning: No

Self sourced or Uni sourced: N/A

Entire subject or partial subject: N/A

Total hours/days required: N/A

Location of WBL activity (region): N/A

WBL addtional requirements: N/A

Graduate capabilities & intended learning outcomes

Graduate Capabilities

COMMUNICATION - Communicating and Influencing

DISCIPLINE KNOWLEDGE AND SKILLS

INQUIRY AND ANALYSIS - Critical Thinking and Problem Solving

INQUIRY AND ANALYSIS - Research and Evidence-Based Inquiry

PERSONAL AND PROFESSIONAL - Ethical and Social Responsibility

PERSONAL AND PROFESSIONAL - Leadership and Teamwork

Intended Learning Outcomes

01. Analyse the basis and structure of conventional accounting reports, their constituent elements and the related user information needs

02. Analyse, interpret and critically evaluate the information in external financial reports as a basis for evidence-based financial judgements, in the context of a firm's business strategy and industry positioning

03. Examine how managers use a range of financial and non-financial information to make evidence-based strategic decisions

04. Consider the role of accounting and associated reporting of broader ethical, social and environmental issues and related accountability expectations

On-Line, 2020, Online study period 2, Online

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Enrolment information: N/A

Subject Instance Co-ordinator: Axel Schulz

Class requirements

LectureWeek: 10 - 16
Three 1.00 hour lecture per week from week 10 to week 16 and delivered via online.
Access via subject website; additional online facilitated discussions will also occur for this subject. Please refer to subject learning guide.

Assessments

Assessment element	Comments	Category	Contribution	Hurdle	%	ILO*
Individual written assignment (1500 words)	N/A	N/A	N/A	No	30	SILO1, SILO2, SILO3, SILO4
Individual written assignment (2000 words)	N/A	N/A	N/A	No	40	SILO1, SILO2, SILO3, SILO4
Individual written assignment (1500 words)	N/A	N/A	N/A	No	30	SILO1, SILO2, SILO3, SILO4

On-Line, 2020, Online study period 5 , Online