MAA908 - Advanced Management Accounting
Unit details
| Year: | 2024 unit information |
|---|---|
| Enrolment modes: | Not offered in 2024. |
| Credit point(s): | 1 |
| EFTSL value: | 0.125 |
| Cohort rule: | This unit is only available to students enrolled in M800, M820, M900 |
| Prerequisite: | Nil |
| Corequisite: | Nil |
| Incompatible with: | MAA456 |
| Typical study commitment: | Students will on average spend 150 hours over the teaching period undertaking the teaching, learning and assessment activities for this unit. This will include educator guided online learning activities within the unit site. |
| Educator-facilitated (scheduled) learning activities - on-campus unit enrolment: | 1 x 3 hour on-campus seminar (recordings provided) each week |
Content
This PhD unit introduces students to the philosophy and development of research in management accounting and control systems. In particular, the unit explores the dominant theoretical frameworks adopted in contemporary management accounting and control research including agency, transaction cost economics, contingency, organisational behaviour, cultural and psychology theories. A critical analysis of the extant empirical studies in management accounting and control systems is also undertaken. Topics reviewed include budgeting, costing, performance measurement, risk management, motivation and incentive systems in both international and national settings. In addition, the course also specifically focuses on the internal audit function and risk management as key components of an organisation’s internal control system and their implications for organisational governance design and performance. In addition, the course also specifically focuses on the internal audit function and risk management as key components of an organisation’s internal control system and their implications for organisational governance design and performance. The unit provides a bridge to advanced research.
| ULO | These are the Learning Outcomes (ULO) for this unit. At the completion of this unit, successful students can: | Deakin Graduate Learning Outcomes |
|---|---|---|
| ULO1 | Critically evaluate current issues and key theoretical perspectives in the research literature on Management Accounting and Control Systems. | GLO1: Discipline-specific knowledge and capabilities |
| ULO2 | Discuss and critically evaluate the key theoretical perspectives that underlie research on management accounting and control systems. | GLO4: Critical thinking |
| ULO3 | Analyse empirical findings of research using appropriate research approaches. | GLO1: Discipline-specific knowledge and capabilities |
| ULO4 | Critically evaluate, present and report on empirical research undertaken to date. | GLO2: Communication |
Assessment
| Assessment Description | Student output | Grading and weighting (% total mark for unit) |
Indicative due week |
|---|---|---|---|
| Assessment 1: (Individual) Presentation in class (Oral) | 15 minutes | 20% | Weekly |
| Assessment 2: (Individual) Written Report (Research) | 3000 words | 40% | Week 6 |
| Assessment 3: (Individual) Written Report (Research) | 3000 words | 40% | Week 11 |
The assessment due weeks provided may change. The Unit Chair will clarify the exact assessment requirements, including the due date, at the start of the teaching period.
Learning Resource
The texts and reading list for the unit can be found on the University Library at the link here: MAA908 Note: Select the relevant trimester reading list. Please note that a future teaching period's reading list may not be available until a month prior to the start of that teaching period so you may wish to use the relevant trimester's prior year reading list as a guide only.
Unit Fee Information
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