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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 decisionsDrawing 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 systems• 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 systemsThese and other issues are covered in this course.
Subject to approval of the Head of Department.
Domestic fee $1,009.00
International Postgraduate fees
* 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