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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. 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.
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
(1) (ACCT222 or ACIS222 or AFIS222) and (2) (ACCT103 or ACIS103 or AFIS103 or AFIS121)
ACIS332, AFIS332, AFIS322, AFIS522
Neil Crombie
Beverley Lord
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.
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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 .