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MAA908 - Advanced Management Accounting

Year:

2022 unit information

Enrolment modes:

Not offered in 2022

Credit point(s):1
EFTSL value:0.125
Unit Chair:Trimester 1: Simona Scarparo
Cohort rule:This unit is only available to students enrolled in M800 - Master of Commerce, M820 - Master of Research (Business), M900 - Doctor of Philosophy
Prerequisite:

Nil

Corequisite:Nil
Incompatible with:

Nil

Typical study commitment:

Students will on average spend 150 hours over the teaching period undertaking the teaching, learning and assessment activities for this unit.

Scheduled learning activities - campus:

1 x 3 hour seminar per 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

These Unit Learning Outcomes are applicable for all teaching periods throughout the year

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

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.

Unit Fee Information

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