ACCT 307 - Management Accounting

Note: revised points system being introduced in 2007.

(first semester) 0.15 EFTS 18 points

The course is intended to broaden students’ appreciation of the role of management accounting techniques and applications in organisations. It builds on the student’s existing management accounting knowledge by carrying out costing and quantitative techniques at an advanced level; by reviewing the literature that challenges the validity of traditional quantitative techniques; and by applying and defending the appropriateness of techniques to the production and presentation of information for management decision-making by the use of case studies.

Prerequisites: ACCT 213 & 222

Class Contact
Lecture: One 2-hour lecture per week
Seminar: One 2-hour seminar per week

Objectives
• Carrying out costing and quantitative techniques at an advanced level;
• Reviewing the literature that challenges the validity of traditional quantitative techniques;
• Applying and defending the appropriateness of techniques to the production and presentation of information for management decision making through the use of case studies.
• Understanding and integrating theories of organizational behaviour, strategic management and organisational theory to management accounting.

Assessment
Class problems 10%
Case studies 15%
Terms test 15%
Final exam 60%

Readings
Click onto the following link for the University Bookshop. An updated book list will be available on this site in due course. http://www.unibooks.co.nz/lists.ihtml

Required Text
Kaplan, Robert, & Anthony Atkinson, 1998, Advanced Management Accounting, 3rd edition. London, Prentice Hall

Course Outline ACCT307 Course Outline Semester 1 2008