• Offered by Research School of Accounting
  • ANU College ANU College of Business and Economics
  • Classification Advanced
  • Course subject Business
  • Areas of interest Accounting, Commerce, Management
  • Academic career PGRD
  • Course convener
    • Dr Zhichao Wang
  • Mode of delivery In Person
  • Offered in First Semester 2021
    Second Semester 2021
    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, management control systems and managerial decision making. The course extends on control and performance measurement by exploring advanced technical issues of cost management and management accounting control systems within a broader social and organisational context. Specifically, this 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; explores the issues surrounding managerial decision making; and examines behavioural consequences of the implementation of management accounting systems in organisations.

Learning Outcomes

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

  1. Critically analyse and provide recommendations to improve organisational cost management practices through the application of alternative management accounting techniques;
  2. Critically analyse and evaluate current management accounting techniques and practices in their organisational context;
  3. Demonstrate mastery of the organisational, social and environmental context of management accounting;
  4. Evaluate 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;
  6. Evaluate complex ideas and tolerate ambiguity in managerial and organisational problem-solving.

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 BUSN7031. This course is incompatible with BUSN3003.

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
2021 $3360
International fee paying students
Year Fee
2021 $5580
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.

First Semester

Class number Class start date Last day to enrol Census date Class end date Mode Of Delivery Class Summary
3133 22 Feb 2021 01 Mar 2021 31 Mar 2021 28 May 2021 In Person View

Second Semester

Class number Class start date Last day to enrol Census date Class end date Mode Of Delivery Class Summary
6079 26 Jul 2021 02 Aug 2021 31 Aug 2021 29 Oct 2021 In Person View

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