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Management accounting theory and research; contemporary issues; insights from practice, research and academic commentary.
Management accounting is a technology used by people to manage and control activities in many kinds of organisations in New Zealand and other countries. In this course we will examine and evaluate the effects of management accounting in shaping, sustaining and changing activities and organisations. The learning will be student-centred, allowing participants ample opportunities to assemble ideas about the roles and practices of management accounting and the theories that underlie them, and to analyse, discuss, synthesise and evaluate these.
To complete the course successfully, a student must be able to:* explain and discuss various frameworks for understanding management control;* exemplify and discuss how accounting ideas apply in the range of topics and contexts covered in the learning sessions, the assigned work and the study materials;* exemplify and discuss (with some critical awareness) skills that are entailed in accounting practice, such as communicating and negotiating with other people, coordinating tasks and people, presenting to audiences, questioning other presenters and evaluating presentations and the work of others and other inter-personal skills.
(1) ACCT222 or ACIS222 or AFIS222 (2) ACCT103 or ACIS103 or AFIS103 or AFIS121
ACIS342, AFIS322, AFIS342, AFIS522.
Beverley Lord
Journal articles and other materials will be available on LEARN. Guidance to help you identify ideas in the readings and questions to which you will have to prepare answers will be assigned before each class session.
Course Outline
See ACIS Course Policies The course has a credit value of 15 points and so involves 150 hours of learning and assessment during Semester 1. Among these will be 24 class hours. Students will be expected to prepare for each class by completing assigned work (e.g. studying articles, preparing case studies, answering some questions). In the class time, students and teachers will carry out a variety of learning activities, such as small group discussions and brainstorming, debates, role-plays, presentations and similar student-centred, active learning. LEARN will also be used to continue the learning process at an even pace and enable preparation for assessments, including the final examination.
Domestic fee $630.00
International fee $2,775.00
* All fees are inclusive of NZ GST or any equivalent overseas tax, and do not include any programme level discount or additional course-related expenses.
For further information see Department of Accounting and Information Systems .