Area: | Graduate School of Business |
Credits: | 25.0 |
Contact Hours: | 3.0 |
Lecture: | 1 x 3 Hours Weekly |
Syllabus: | Case studies that focus on the accounting and financial aspects of business and government organisations are the major teaching method in this course. Accounting structures, management control systems and their influence on employee behaviour are examined. Specialist measurement methods such as activity based costing, balanced scorecard and EVA are evaluated, together with International transfer pricing, budgeting and performance evaluation techniques. |
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Unit Outcomes: | On successful completion of this unit, students will have - Management accounting tools and concepts. The role of cost information in planning, decision making, control, and performance evaluation. The role of cost information in enhancing business competitiveness and achieving organisational objectives. The behavioural implications of management accounting information. |
Texts and references listed below are for your information only and current as of September 30, 2003. Some units taught offshore are modified at selected locations. Please check with the unit coordinator for up-to-date information and approved offshore variations to unit information before finalising study and textbook purchases. |
Unit References: | Shank, J.K. and Godvindarajan, V. (1993), Strategic cost management. New York, The Free Press. Hansen, D.R. and Mowen, M.M. (2000), Managerial accounting. 5th ed. Cincinnati, South-Western College Publishing. Smith, M. (1997), Strategic management accounting: issues and cases. 2nd ed. North Ryde, Butterworths. Smith, M. (1999), Management accounting for competitive advantage. Sydney, LBC Information Services. Cooper, R. and Kaplan, R.S. (1991), The design of cost management systems. Englewood Cliffs,Prentice Hall. |
Unit Texts: | Hilton, R.W. (2002), Managerial Accounting. 5th ed. New York, McGraw-Hill. |
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Unit Assessment Breakdown: | Case study 30%. Final examination 30%. On-line participation 20%. Review of two articles 20%. This is by grade/mark assessment. |
Field of Education: | 80100 Accounting (Narrow Grouping) | HECS Band (if applicable): | 2 |
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Extent to which this unit or thesis utilises online information: | Fully Online | Result Type: | Grade/Mark |
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Availability
| Year | Location | Period | Internal | Area External | Central External | | 2004 | Perth City Campus | Trimester 1 | Y | | | | 2004 | Perth City Campus | Trimester 2 | | Y | | | 2004 | Perth City Campus | Trimester 3 | Y | | |
Area
External | refers to external course/units run by the School or Department, offered online or through Web CT, or offered by research. |
Central
External | refers to external course/units run through the Curtin Bentley-based Distance Education Area |
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