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Current Issues in Management Accounting
UoS Code ACCT3032
Credit points 6
Offered Semester 1
Prerequisites ACCT2012 or ACCT2002
Corequisites
Prohibitions
Assumed Knowledge
Additional Information
Lectures 3 hrs of lectures/tutorials per week
Assessment Continuous assessment; In-class essay; Final examination.
Description This unit builds on the fundamentals of management accounting practice (ACCT2012) by introducing a series of advanced management accounting topics such as strategic management accounting, innovation and change in management accounting and designing management accounting systems for new organizational forms. In addition, this unit relaxes the hitherto held assumption that management accounting works in a world characterised by certainty and rationality and instead shows that management accounting more often operates in a world characterised by fuzziness and ambiguity. This real-world view requires students to develop their judgemental skills and to adopt a more critical and reflective approach that challenges their beliefs about how management accounting works in practice.