22903 Contemporary Issues in Management Accounting Research
Warning: The information on this page is indicative. The subject outline for a
particular session, location and mode of offering is the authoritative source
of all information about the subject for that offering. Required texts, recommended texts and references in particular are likely to change. Students will be provided with a subject outline once they enrol in the subject.
Subject handbook information prior to 2025 is available in the Archives.
Credit points: 6 cp
Subject level:
Undergraduate
Result type: Grade and marksThere are course requisites for this subject. See access conditions.
Description
The subject entails an overview of historical and contemporary developments in management accounting theory and research plus a detailed review of research in specific topic areas. In any one year three to four major topic areas are selected from the wide diversity of research on management accounting, with an emphasis on contemporary developments.
Subject learning objectives (SLOs)
| 1. | critically understand the role of management accounting theory and research |
|---|---|
| 2. | appreciate both historical and contemporary views of different approaches to management accounting theory and research, including consideration of indigenous, ethical and social responsibility perspectives |
| 3. | critically apply knowledge of one approach to management accounting theory and research to the design of a research proposal |
Contribution to the development of graduate attributes
This subject provides an in-depth study of management accounting theory and research at an advanced level, which is one of the core streams in the study of accounting. It therefore provides an essential set of ideas, concepts, skills and techniques for students to address business issues at honours level study in accounting.
This subject also contributes specifically to develop the following Program Learning Objectives:
- Apply critical thinking and analytical skills in the process of completing a research project (1.1)
Teaching and learning strategies
The teaching methods include formal lectures, computer-based assignments, discussion groups and presentations by students.
Content (topics)
- Alternative paradigms and theories in management accounting
- Management control systems
- Management decision-making systems
- The contexts of control and decision-making
- Choice in management accounting research methods
Assessment
Assessment task 1: Workshop presentations (Individual)*
| Objective(s): | This addresses subject learning objective(s): 1 and 2 |
|---|---|
| Weight: | 20% |
| Criteria: | *Note: Late submission of the assessment task will not be marked and awarded a mark of zero. |
Assessment task 2: Paper summaries (Individual)
| Objective(s): | This addresses subject learning objective(s): 1 and 2 |
|---|---|
| Weight: | 30% |
Assessment task 3: Research Proposal (Individual)
| Objective(s): | This addresses subject learning objective(s): 1, 2 and 3 |
|---|---|
| Weight: | 50% |
Minimum requirements
Students must achieve at least 50% of the subject’s total marks.