| Description | This unit examines a number of advanced topics in managerial accounting as they relate to the use of management accounting for decision making. The topics are biased towards those that are relevant and even contentious to contemporary practice and include: the potential inconsistencies between management accounting and strategic decision making and control, yield management and value pricing issues, the theory of the firm and outsourcing, issues in managing joint ventures and strategic alliances, what we can learn from Japanese management techniques and innovation in management accounting practice. An overview of each topic area is provided before exploring the topics more deeply by examining current research and/or working through case studies to provide insights into commercial practice. |
