Current Developments in Accounting Research - Managerial - ACCT5952
Faculty: UNSW Business School
School: School of Accounting
Course Outline: ACCT5952 Course outline
Campus: Sydney
Career: Postgraduate
Units of Credit: 6
EFTSL: 0.12500 (more info)
Indicative Contact Hours per Week: 3
Equivalent: ACCT4852
CSS Contribution Charge: 3 (more info)
Tuition Fee: See Tuition Fee Schedule
Further Information: See Class Timetable
View course information for previous years.
Description
The aim of this course is to equip students with a comprehensive understanding of contemporary management accounting research, which emanates from different philosophical perspectives and employs different theories and research methods. Research is divided into two broad streams: work that seeks (a) to explain and design , and (b) to understand and interpret the practice of management accounting in organisational societies. Topics covered include design approaches using behavioural decision theory, contingency theory, institutional theory, and others and interpretive approaches using symbolic interactionism and theories of culture. There is also brief coverage of national differences in management accounting practice and of critical analyses of the development and operation of management accounting systems.