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Management Accounting Control Systems - ACCT5955
 Graduation group

   
   
 
Course Outline: Course Outline ACCT5955
 
 
Campus: Kensington Campus
 
 
Career: Postgraduate
 
 
Units of Credit: 6
 
 
EFTSL: 0.12500 (more info)
 
 
Indicative Contact Hours per Week: 3
 
 
Enrolment Requirements:
 
 
Corequisite: ACCT5996 or Equivalent Introductory Management Accounting course
 
 
Fee Band: 3 (more info)
 
 
Further Information: See Class Timetable
 
  

Description

This unit of study examines the design and operation of management accounting control systems (MACS). Students will be introduced to various typologies of management control and consider the possibilities of management accounting work in relation to these. Such understandings of the interrelationship between management control and management accounting work will be related to a number of contextual considerations as well.

This course will draw on research-based readings, the work experiences of course participants and case studies facilitating a conversation between theories and practices in relation to MACS. Illustrative topics to be covered include: typologies of MACS; arguments relating to the fit and effectiveness of MACS; the connection between strategy and MACS; the role of performance measurement in MACS; MACS and hybrid organisational spaces; MACS and the management of intellectual capital; MACS and the New Economy; the evolution of MACS; and, the limits of MACS.

Although this unit of study does not have a prerequisite, it is designed for postgraduate students who have some experience of organisational life and are seeking ways of framing, understanding, and reflecting on these experiences. The unit of study is also suitable for students who have acquired a good grasp of the technical aspects of management accounting in previous studies but wish to locate this knowledge in a more organisational and research-informed context.

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© The University of New South Wales (CRICOS Provider No.: 00098G), 2004-2011. The information contained in this Handbook is indicative only. While every effort is made to keep this information up-to-date, the University reserves the right to discontinue or vary arrangements, programs and courses at any time without notice and at its discretion. While the University will try to avoid or minimise any inconvenience, changes may also be made to programs, courses and staff after enrolment. The University may also set limits on the number of students in a course.