ACCOUNTING FOR MAKING DECISIONS

BUA5FMA

2019

Credit points: 15

Subject outline

This subject 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 on-line, classroom, and research activities which reflect a multifaceted view of accounting. You will focus primarily on a user perspective, supplemented by the traditional technical preparer perspective, organisational/managerial, professional, and societal perspectives on accounting.


SchoolLa Trobe Business School

Credit points15

Subject Co-ordinatorPaul Mather

Available to Study Abroad StudentsYes

Subject year levelYear Level 5 - Masters

Exchange StudentsYes

Subject particulars

Subject rules

Prerequisites Students must be enrolled in LMMBA or HZMBHA or LMMBAH or LMMBAA or LZFABA to do this subject.

Co-requisitesN/A

Incompatible subjects BUO5FMA

Equivalent subjects BUO5FMA

Special conditionsN/A

Readings

Resource TypeTitleResource RequirementAuthor and YearPublisher
ReadingsTBDRecommendedTBDTBD
ReadingsTBDPrescribedTBDTBD

Graduate capabilities & intended learning outcomes

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

Activities:
Seminars - presentation of material by lecturer; class discussions; consideration of pre-assigned questions; consideration of impromptu questions; test/quiz; individual assignment
Related graduate capabilities and elements:
Discipline -Specific Knowledge and Skills (Discipline-Specific Knowledge and Skills)

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.

Activities:
Seminars - presentation of material by lecturer; class discussions; consideration of pre-assigned questions; consideration of impromptu questions; test/quiz; individual assignment
Related graduate capabilities and elements:
Inquiry and Analytical Skills (Critical Thinking,Inquiry/Research)
Inquiry and Analytical Skills (Critical Thinking,Inquiry/Research)
Discipline -Specific Knowledge and Skills (Discipline-Specific Knowledge and Skills)

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

Activities:
Seminars - presentation of material by lecturer; class discussions; consideration of pre-assigned questions; consideration of impromptu questions; test/quiz ; individual assignment
Related graduate capabilities and elements:
Literacies and Communication Skills (Writing)
Inquiry and Analytical Skills (Critical Thinking,Inquiry/Research)
Inquiry and Analytical Skills (Critical Thinking,Inquiry/Research)
Discipline -Specific Knowledge and Skills (Discipline-Specific Knowledge and Skills)

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

Activities:
Seminars - presentation of material by lecturer; class discussions; consideration of pre-assigned questions; consideration of impromptu questions; test/quiz; individual assignment
Related graduate capabilities and elements:
Inquiry and Analytical Skills (Critical Thinking,Inquiry/Research)
Personal and Professional Skills (Ethical behaviour)
Discipline -Specific Knowledge and Skills (Discipline-Specific Knowledge and Skills)

Subject options

Select to view your study options…

Start date between: and    Key dates

Bendigo, 2019, Week 40-44, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorPaul Mather

Class requirements

Block Mode Week: 40 - 42
Five 7.0 hours block mode per study period on any day including weekend during the day from week 40 to week 42 and delivered via face-to-face.
"Please refer to MBA Student Information LMS Page for dates and times."

Assessments

Assessment elementComments% ILO*
Individual written assignment (1,500 words)30 01, 02, 03, 04
Individual written assignment (2,000 words)40 01, 02, 03, 04
Individual written assignment (1,500 words)30 01, 02, 03, 04

City Campus, 2019, Semester 1, Night

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorPaul Mather

Class requirements

Seminar Week: 10 - 22
One 3.0 hours seminar per week on any day including weekend at night from week 10 to week 22 and delivered via face-to-face.
"Please refer to MBA Student Information LMS Page for days and times."

Assessments

Assessment elementComments% ILO*
Individual written assignment (1,500 words)30 01, 02, 03, 04
Individual written assignment (2,000 words)40 01, 02, 03, 04
Individual written assignment (1,500 words)30 01, 02, 03, 04