ACCT332-12S2 (C) Semester Two 2012

Advanced Management Accounting

15 points

Details:
Start Date: Monday, 9 July 2012
End Date: Sunday, 11 November 2012
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Sunday, 22 July 2012
  • Without academic penalty (including no fee refund): Sunday, 7 October 2012

Description

Develops advanced understanding of the application of management accounting to complex problems. Explores issues in strategic management, costing systems, control systems and performance management. Builds communication, critical thinking and managerial skills.

ACCT332 aims to provide students with an advanced understanding of the application of management accounting to complex problems; and issues in strategic management, costing systems, control systems and performance management. It also aims to build students’ communication, critical thinking and managerial skills.  The case study method is utilised to develop students understanding of management accounting and their generic skills.  The topics covered in ACCT332 includes: Strategy; Organisational structure and transfer pricing; Planning and management control; Performance measurement and compensation; Value chain issues for suppliers, customers and competitors; Advanced costing issues; and The role and destiny of the management accountant.

Learning Outcomes

The learning goals for ACCT332 are:

(a)  To provide students with an advanced understanding of recent developments in management accounting theory and practice, including:
     (i) Strategy and strategic management
     (ii) Performance measurement and compensation
     (iii) The value-chain and strategic management accounting
     (iv) Advanced costing techniques and cost management

(b)  To build the generic skills of students including:
     (i) Oral and written communication
     (ii) Critical thinking
     (iii) Problem-solving
     (iv) Analytical

Prerequisites

(1) (ACCT222 or ACIS222 or AFIS222) and (2) (ACCT103 or ACIS103 or AFIS103 or AFIS121)

Restrictions

ACIS332, AFIS332, AFIS322, AFIS522

Course Coordinator / Lecturer

Neil Crombie

Lecturer

Beverley Lord

Assessment

Assessment Due Date Percentage 
Tutorial Participation 10%
Student Case Presentation 15%
Mid Semester Test 30%
Final Examination 45%

Textbooks / Resources

Recommended Reading

Adler, Ralph W; Management accounting : making it world class ; Butterworth-Heinemann, 1999.

Anthony, Robert N. , Govindarajan, Vijay; Management control systems ; 12th ed; McGraw-Hill/Irwin, 2007.

Brooks, Albie; Contemporary management accounting ; John Wiley & Sons, 2008.

Hansen, Don R. , Mowen, Maryanne M; Management accounting ; 7th ed; South-Western/Thomson Learning, 2005.

Indicative Fees

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 .

All ACCT332 Occurrences

  • ACCT332-12S2 (C) Semester Two 2012