2022 unit information
Not offered in 2022
Students will on average spend 150 hours over the teaching period undertaking the teaching, learning and assessment activities for this unit.
1 x 3 hour seminar per week
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.
Critically evaluate current issues and key theoretical perspectives in the research literature on Management Accounting and Control Systems
GLO1: Discipline-specific knowledge and capabilities
Discuss and critically evaluate the key theoretical perspectives that underlie research on management accounting and control systems
GLO4: Critical thinking
Analyse empirical findings of research using appropriate research approaches
Critically evaluate, present and report on empirical research undertaken to date
These Unit Learning Outcomes are applicable for all teaching periods throughout the year
Assessment 1: (Individual) Presentation in class (Oral)
Assessment 2: (Individual) Written Report (Research)
Assessment 3: (Individual) Written Report (Research)
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.
Texts and reading lists for units can be found on the University Library via the following link. 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.
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