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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.
At a minimum, graduates are expected to be able to: 1. Explain the following in relation to organisations and management accounting: the role and purpose of management accounting; the role of strategy in business; ethical considerations in decision making; and types of organisational structures including concepts for authority delegation and control. 2. Prepare detailed budgets and forecasts for management purposes, demonstrating an understanding of the budgeting process and its role in the management of organisations. 3. Apply appropriate quantitative techniques, use costing information for business planning and control. 4. Apply the principles and procedures involved in analysing and managing an organisation’s cash flow and working capital requirements 5. Evaluate the performance of an organisation, its products, people and business segments. 6. Analyse data and information to prepare reports that support management decision making.
This course will provide students with an opportunity to develop the Graduate Attributes specified below:
Critically competent in a core academic discipline of their award
Students know and can critically evaluate and, where applicable, apply this knowledge to topics/issues within their majoring subject.
Employable, innovative and enterprising
Students will develop key skills and attributes sought by employers that can be used in a range of applications.
Globally aware
Students will comprehend the influence of global conditions on their discipline and will be competent in engaging with global and multi-cultural contexts.
ACCT222 and ACCT103
ACIS332, AFIS332, AFIS322, AFIS522
Neil Crombie
Beverley Lord
Eldenburg, Leslie; Management accounting ; Fourth edition; John Wiley & Sons Australia, Ltd, 2020.
Library portalLearn
Domestic fee $893.00
International fee $4,200.00
* 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 on the departments and faculties page .