• Offered by Research School of Accounting
  • ANU College ANU College of Business and Economics
  • Course subject Business
  • Areas of interest Accounting

Over the last fifteen years management accounting issues of organisational cost management and management control systems, have been recognised as increasingly important. This course seeks to: (a) develop the student's ability to apply management accounting techniques to cost management practices; (b) examine the forms and behavioural consequences of the implementation of management accounting systems in organisations; (c) develop an appreciation of the benefits and limitations of management accounting systems in organisational contexts; (d) enhance the student's ability to assimilate and communicate management accounting ideas and information; and (e) promote a critical interpretation of the use of management information and control systems.

The content, structure and assessment of the course have been designed to enhance student skills,advance knowledge and provide a vocationally relevant program for those intending to pursue careers in accounting, management and finance. The course retains the functional areas of control and performance measurement (adopted as the basis for BUS2011) as a structural foundation but seeks to introduce students to more advanced accounting issues. Therefore technical issues of cost management and management accounting control systems are explored within a broader social and organisational context.

Learning Outcomes

Upon successful completion, students will have the knowledge and skills to:

Content-based Learning Outcomes

Upon successful completion of the requirements for this course, students will:

  • Develop an awareness of the organisational, social and environmental context of management accounting;
  • Acquire skills required to apply management accounting techniques to organisational cost management practices;
  • Be able to deal with the complexities of management accounting control systems design and implementation in organisations;
  • Be able to critically analyse current management accounting techniques and practices in their organisational context;
  • Be able to evaluate the effectiveness of alternative management accounting techniques;

Desired Skills-based Outcomes

Upon successful completion of the requirements for this course, students will be able to:

  • Learn independently and to assume responsibility for the learning process;
  • Learn within teams – to co-operate with team members, to assume leadership and to manage differences and conflicts;
  • Conduct applied business research – acquiring, analysing and presenting knowledge;
  • Tolerate ambiguity in managerial and organisational problem-solving; and
  • Think critically about informing literatures (both research and practitioner-based literature) and extant organisational practices.

Other Information

See the course outline on the College courses page. Outlines are uploaded as they become available. 


Indicative Assessment

  • In-Class Quiz 1  10%
  • Mid Semester Examination 20%
  • In-Class Quiz 2  10%
  • Final Examination 60%

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Students taking this course are expected to commit at least 10 hours a week to completing the work. This will include 3 hours per week in class and at least 7 hours a week on average (including non-teaching weeks) on course reading, research, writing and assignment work.

Requisite and Incompatibility

To enrol in this course you must have completed BUSN2011.

Preliminary Reading




Tuition fees are for the academic year indicated at the top of the page.  

If you are a domestic graduate coursework or international student you will be required to pay tuition fees. Tuition fees are indexed annually. Further information for domestic and international students about tuition and other fees can be found at Fees.

Student Contribution Band:
Unit value:
6 units

If you are an undergraduate student and have been offered a Commonwealth supported place, your fees are set by the Australian Government for each course. At ANU 1 EFTSL is 48 units (normally 8 x 6-unit courses). You can find your student contribution amount for each course at Fees.  Where there is a unit range displayed for this course, not all unit options below may be available.

6.00 0.12500
Domestic fee paying students
Year Fee
2017 $3660
International fee paying students
Year Fee
2017 $4878
Note: Please note that fee information is for current year only.

Offerings, Dates and Class Summary Links

ANU utilises MyTimetable to enable students to view the timetable for their enrolled courses, browse, then self-allocate to small teaching activities / tutorials so they can better plan their time. Find out more on the Timetable webpage.

The list of offerings for future years is indicative only.
Class summaries, if available, can be accessed by clicking on the View link for the relevant class number.

Second Semester

Class number Class start date Last day to enrol Census date Class end date Mode Of Delivery Class Summary
10102 23 Jul 2018 30 Jul 2018 31 Aug 2018 26 Oct 2018 In Person N/A

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