ACCT623-22S2 (C) Semester Two 2022

Management Accounting Research

15 points

Start Date: Monday, 18 July 2022
End Date: Sunday, 13 November 2022
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Sunday, 31 July 2022
  • Without academic penalty (including no fee refund): Sunday, 2 October 2022


The course examines current issues in management accounting research.

Management accounting is an interdisciplinary subject that draws on accounting, engineering, finance, information systems, management, marketing, psychology and sociology for the purposes of organisational management. There are several streams of management accounting:
• Cost and operations management, e.g., activity-based costing and management
• Planning and budgeting, e.g., periodic vs. rolling target setting
• Value chain analysis from suppliers to consumers and compared to competitors, e.g., customer
profitability analysis
• Organisational structure, culture and systems, e.g., transfer pricing
• Performance measurement and incentive schemes, e.g., ROI vs EVA
• Short- and long-term decision-making, e.g., NPV vs. real options for investment decisions
Drawing on a range of economic, management, psychological and sociological theories of human and organisational behaviour, management accounting research investigates:
• The design and use of management accounting practices and systems
• The effect of external and internal factors (e.g., technological change) on these practices and
• The effects of these practices and systems on human and organisational behaviour as well as
organisational outcomes
• Societal and environmental implications of organisational behaviour that has been shaped by
management accounting practices and systems
These and other issues are covered in this course.


Subject to approval of the Head of Department.


ACIS623, AFIS623

Course Coordinator

Beverley Lord


Natasja Steenkamp and Christopher Akroyd


Assessment Due Date Percentage 
Essay 20%
Literature Review 40%
Student Presentation 20%
Participation in Seminars 20%

Indicative Fees

Domestic fee $1,009.00

* 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 ACCT623 Occurrences

  • ACCT623-22S2 (C) Semester Two 2022