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An introduction to contemporary management accounting theory and practice. Topics include: planning and budgeting; cost management; decision-making; performance measurement and evaluation; and strategic management accounting.
ACCT222 is both content and skills driven. Thus, the goals of the course are:1. To provide students with an understanding of recent developments in management accounting theory and practice.2. To provide students with an understanding of the role of management accountants in a global environment including their ethical responsibilities.3. To further develop students' analytical thinking and problem-solving skills.4. To further develop students' oral and written communication skills.
By the end of the course it is expected that students will be able to:1. Discuss the nature and role of management accounting in organisations.2. Discuss how an organisation's strategy influences its plans, controls and actions, particularly its management accounting systems.3. Calculate the cost of products and services using alternative costing techniques.4. Discuss the nature and purpose of alternative costing techniques for products and services.5. Evaluate the nature and purpose of budgeting, including behavioural implications.6. Develop budgets and measure and explain variances.7. Calculate and analyse the performance of various aspects of organisations using financial, non-financial and qualitative measures.
ACCT102 or ACIS102 or AFIS102 or AFIS188
ACIS222, AFIS222
Sanjaya Kuruppu
NZICA's Academic Requirements:ACCT222 is an essential course for those students wishing to complete the academic requirements of the New Zealand Institute of Chartered Accountants (NZICA). Also, ACCT222 is a prerequisite course for ACCT332 Advanced Management Accounting. Upon successful completion of ACCT222 and ACCT332, students will be able to demonstrate an understanding of contemporary management accounting theory and practice.
Brooks, Albie. , Eldenburg, Leslie; Management accounting ; 2nd ed; John Wiley & Sons, 2011 (This text is available for purchase from UBS (the University Bookshop) and is also available in the High Demand section of the Law Library).
Hansen, Don R. , Mowen, Maryanne M; Management accounting ; 7th ed; South-Western/Thomson Learning, 2005 (This text was the required text for AFIS222 in 2007 and is available in the High Demand section of the Law Library. While students hould not purchase this text, they will find it to be a useful guide to many of the topics covered in this course).
Course Outline Learn
Domestic fee $655.00
International fee $2,888.00
* All fees are inclusive of NZ GST or any equivalent overseas tax, and do not include any programme level discount or additional course-related expenses.
For further information see Department of Accounting and Information Systems .