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The course examines current issues in management accounting research.
This 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
Subject to approval of the Head of Department.
ACIS623, AFIS623
Beverley Lord
Christopher Akroyd , Julia Wu and Natasja Steenkamp
Domestic fee $1,037.00
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 .