| Management Accounting B |
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| UoS Code | ACCT3012 |
| Credit points | 6 |
| Offered | Semester 1, Semester 2 |
| Prerequisites | ACCT2012 or ACCT2002 |
| Prohibitions | ACCT3002 |
| Lectures | 3 hrs of lectures/tutorials per week |
| Assessment | Mid-semester examination; Tutorial work/participation; Presentation; Essay; Final examination. |
| Description | Management Accounting B deals with the theory and practice of a selection of contemporary management accounting issues. The course begins by examining the influences that impact upon the design of an organisation and its management accounting system. Behavioural factors, rather than technical factors, are highlighted and a range of organisational settings and management levels are reviewed. The unit then examines advanced issues relevant to operational management accounting. While this section of the course builds on the foundations laid in Management Accounting A, the focus remains on the behavioural implications of accounting techniques for making decisions in organisations. |
| Additional Information | Discipline Permission required for students who haven\'t passed ACCT2012 (or ACCT2002) |