MAA456 - Advanced Management Accounting

Year: 2018 unit information
Enrolment modes: Trimester 1: Burwood (Melbourne)
Credit point(s): 1
EFTSL value: 0.125
Cohort rule: (For Bachelor of Commerce (Honours) students only)
Unit chair:

Simona Scarparo

Prerequisite: Nil
Corequisite: Nil
Incompatible with: Nil
Contact hours:

Campus: 1 x 3 hour seminar per week


MAA456 introduces selected management accounting and control (MAC) research topics.  It begins by reviewing the evolution of management accounting as a discipline and its present status.  It then examines key theoretical perspectives employed in MAC research; followed by the strategy and control interface including strategic management accounting and the role of management accounting and control in strategy formulation and implementation; performance measurement including BSC and performance measurement frameworks; and MAC research in the public sector including the review of the New Public Management literature.  Budgeting, a major MAC topic, will also be examined followed by cost systems design and management, another huge MAC topic; and the development of the environmental management accounting will also be reviewed.  Partial Least Square (PLS), a family of structural equation modelling data analysis method, will also be introduced.


Critique (Weekly) and Presentation (Weekly Oral) 30%

Assignment 1 (Research Paper) 2000 words 30%

Assignment 2 (Research Paper) 3000 words 40%

Unit Fee Information

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