Not currently offered

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.

SchoolLa Trobe Business School

Credit points15

Subject Co-ordinatorAxel Schulz

Available to Study Abroad/Exchange StudentsNo

Subject year levelYear Level 5 - Masters

Available as ElectiveNo

Learning ActivitiesOnline discussions; consideration of pre-assigned questions; test/quiz; individual assignment

Capstone subjectNo

Subject particulars

Subject rules

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


Incompatible subjectsBUA5FMA

Equivalent subjectsBUA5FMA

Quota Management StrategyN/A

Quota-conditions or rulesN/A

Special conditionsN/A

Minimum credit point requirementN/A

Assumed knowledgeN/A

Career Ready


Work-based learningNo

Self sourced or Uni sourcedN/A

Entire subject or partial subjectN/A

Total hours/days requiredN/A

Location of WBL activity (region)N/A

WBL addtional requirementsN/A

Graduate capabilities & intended learning outcomes

Graduate Capabilities

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

Subject options

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Subject not currently offered - Subject options not available.