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AFM316 Issues in Management Accounting

Credit Points 6
Offering
Responsible Campus Teaching Period Mode of Study
Armidale Trimester 1 Off Campus
Armidale Trimester 1 On Campus
Intensive School(s) None
Supervised Exam There is a UNE Supervised Examination held at the end of the teaching period in which you are enrolled.
Pre-requisites AFM202 or AFM212
Co-requisites None
Restrictions AFM416
Notes None
Combined Units AFM416 - Issues in Management Accounting
Coordinator(s) Kamaljeet Sandhu (ksandhu@une.edu.au)
Unit Description

This unit deals with the functions of management accounting in modern organisations. It covers the changing role of management accounting in transforming business practices through adoption of modern information technology and development of strategic plans and goals. The unit also covers inter-organisational relationships and analyses the relationship between management accounting practices and its strategic role at the senior management level. Research articles and case analyses are used extensively in this unit.
Prescribed Material
Mandatory 		Text(s):

Note: Students are expected to purchase prescribed material. Please note that textbook requirements may vary from one teaching period to the next.

Issues in Management Accounting
ISBN: 9780273702573
Hopper, T., Scapens, R. and Northcott, D., Pearson 3rd ed. 2007
Text refers to: Trimester 1 , On and Off Campus
Disclaimer Unit information may be subject to change prior to commencement of the teaching period.
Assessment
Title Exam Length Weight Mode No. Words
Assignment 1 15% On/Off Campus 1500
Relates to Learning Outcomes (LO) and Graduate Attributes (GA)
LO: 3 and 4 GA: 1, 3, 4 and 6
Assignment 2 15% On/Off Campus 1500
Relates to Learning Outcomes (LO) and Graduate Attributes (GA)
LO: 3, 4 and 5 GA: 1, 3, 4 and 6
Tutorial 5% On/Off Campus
Assessment Notes
Tutorial/Online discussion
Relates to Learning Outcomes (LO) and Graduate Attributes (GA)
LO: 3, 4 and 5 GA: 1, 3, 4 and 6
Tutorial 5% On/Off Campus
Assessment Notes
Tutorial/Online discussion
Relates to Learning Outcomes (LO) and Graduate Attributes (GA)
LO: 3 and 4 GA: 1, 3, 4 and 6
Final Examination 2 hrs 60% On/Off Campus
Relates to Learning Outcomes (LO) and Graduate Attributes (GA)
LO: 1, 2 and 4 GA: 1, 3 and 4

Learning Outcomes (LO) Upon completion of this unit, students will be able to:
  1. understand the role of management accountants in organisations and their decision making processes;
  2. understand the role of strategic management accounting in an organisational setting;
  3. analyse case studies and surveys in management accounting;
  4. demonstrate an understanding of management accounting functions and innovations; and
  5. carry out critical reviews of research articles.

Graduate Attributes (GA)
Attribute Taught Assessed Practised
1 Knowledge of a Discipline
Discipline specific issues are taught through the study materials, tutorials and online discussions and practised and assessed in the assignments and final examination. 		True True True
2 Communication Skills
Communication skills are practised in the assignments. 		True
3 Global Perspectives
The unit content covers global perspectives of various management accounting issues. Students? understanding of the global implications of various issues is assessed in the assignments and final exam. 		True True
4 Information Literacy
Students are taught to search for and review articles on various topics in management accounting, they practise their skills in online class discussions and are assessed. 		True True True
6 Problem Solving
Students learn to solve problems through case study analyses and their skills are assessed. 		True True
8 Team Work
Students practise team work skills through online and class discussions. 		True
   

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