• Offered by Research School of Accounting
  • ANU College ANU College of Business and Economics
  • Course subject Business
  • Areas of interest Accounting
  • Academic career UGRD
  • Course convener
    • Dr Rebecca Tan
  • Mode of delivery In Person
  • Offered in Second Semester 2022
    See Future Offerings

This course involves on campus teaching. For students unable to come to campus there will be a remote option. See the Class Summary for more details.

This course provides students with an appreciation of the increasingly important management accounting issues of organisational cost management and management control systems. Here, technical issues of cost management and management accounting control systems are explored within a broader social and organisational context. The course explores management accounting techniques for cost management, including life-cycle costing and the theory of constraints; develops an appreciation of the forms, benefits and limitations of management accounting systems; and examines behavioural consequences of the implementation of management accounting systems as well as managerial decision making in organisations.

Learning Outcomes

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

  1. Evaluate the effectiveness of alternative management accounting techniques and to apply them to organisational cost management practices;
  2. Appraise current management accounting techniques and practices in their organisational context;
  3. Appreciate the organisational, social and environmental context of management accounting;
  4. Appraise management accounting control systems design and implementation in organisations;
  5. Learn within teams — to co-operate with team members, to assume leadership and to manage differences and conflicts.

Other Information

 

Indicative Assessment

  1. Typical assessment may include, but is not restricted to, class participation, assignment(s), quizzes and examination(s) as appropriate to assess the learning outcomes of the course. (null) [LO null]

The ANU uses Turnitin to enhance student citation and referencing techniques, and to assess assignment submissions as a component of the University's approach to managing Academic Integrity. While the use of Turnitin is not mandatory, the ANU highly recommends Turnitin is used by both teaching staff and students. For additional information regarding Turnitin please visit the ANU Online website.

Workload

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.

Inherent Requirements

Not applicable

Requisite and Incompatibility

To enrol in this course you must have completed BUSN2011

Preliminary Reading

Minors

Fees

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

Commonwealth Support (CSP) Students
If you 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). More information about your student contribution amount for each course at Fees

Student Contribution Band:
34
Unit value:
6 units

If you are a domestic graduate coursework student with a Domestic Tuition Fee (DTF) place or international student you will be required to pay course tuition fees (see below). Course tuition fees are indexed annually. Further information for domestic and international students about tuition and other fees can be found at Fees.

Where there is a unit range displayed for this course, not all unit options below may be available.

Units EFTSL
6.00 0.12500
Domestic fee paying students
Year Fee
2022 $4440
International fee paying students
Year Fee
2022 $5700
Note: Please note that fee information is for current year only.

Offerings, Dates and Class Summary Links

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
5923 25 Jul 2022 01 Aug 2022 31 Aug 2022 28 Oct 2022 In Person N/A

Responsible Officer: Registrar, Student Administration / Page Contact: Website Administrator / Frequently Asked Questions