5241 (v.10) Accounting (Managerial) 566


 

Area:School of Accounting
Credits:25.0
Contact Hours:3.0
Seminar:1 x 3 Hours Weekly
Syllabus:An overview of theories of business strategy to achieve competitive advantage. The management control system as a tool to implement strategy. Relationship between business unit strategy and the elements of a management control system (ie, budgeting, performance measurement and reward system). Management accounting as an aid in cost management and development strategies.
 
Unit Outcomes: On successful completion of this unit students will have- Developed management control systems which align with the business unit strategy. Become able to appraise managment accounting practices as an aid to planning an implementing strategies. Demonstrated information search skills on the internet and library databases.
Text and references listed above are for your information only and current as of September 30, 2003. Please check with the unit coordinator for up-to-date information.
Unit References: Hoque, Z. and James, W. (2000). Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance, Journal of Management Accounting Research. (Vol 12,pp1-18). Ittner, C.D. and Larker, D.F.(1998). Innovations In Performance Measurement: Trends and Research Implications, Journal of Management Accounting Research. (Vol 10, pp 205-238). Ittner, C.D., Larker, D.F. and Randall, T. (1997). The Activity Based Cost Hierarchy: Production Policies and Firm Profitability, Journalof Management Accounting Research. (Vol 9, pp 143-162).
Unit Texts: No prescribed texts.
 
Unit Assessment Breakdown: Research Assignment 60%, Presentations 20%, Participation 20%. This is by grade/mark assessment.
YearLocationPeriodInternalArea ExternalCentral External
2004Bentley CampusSemester 2Y  

 

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