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ACCT307 Management Accounting

A systematic and in-depth analytic treatment of management accounting topics that encourages the application of analytic reasoning and use of formal models to assist managers in decision making and control activities.

Paper title Management Accounting
Paper code ACCT307
Subject Accounting
EFTS 0.1500
Points 18 points
Teaching period Second Semester
Domestic Tuition Fees (NZD) $846.30
International Tuition Fees (NZD) $4,073.10

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ACCT 222 and (ACCT 233 or ACFI 201)
Schedule C
Teaching staff
Dr Sriya Kumarasinghe
Paper Structure
Understanding and integrating theories of Organisational Behaviour, Strategic Management and Organisational Theory to Management Accounting.
Teaching Arrangements
This paper is taught through lectures and seminars.

Drury, Colin, (2015). Management and Cost Accounting (9thEdition), South-Western Cengage Learning

Course outline
View the course outline for ACCT 307
Graduate Attributes Emphasised
Communication, Critical thinking, Self-motivation.
View more information about Otago's graduate attributes.
Learning Outcomes
This paper will build on the student's existing management accounting knowledge by:
  • 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 by the use of case studies

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Second Semester

Teaching method
This paper is taught On Campus
Learning management system


Stream Days Times Weeks
L1 Monday 12:00-12:50 28-34, 36-41
Tuesday 09:00-09:50 28-34, 36-41


Stream Days Times Weeks
Attend one stream from
S1 Wednesday 13:00-14:50 28-34, 36-41
S3 Thursday 09:00-10:50 28-34, 36-41
S4 Thursday 14:00-15:50 28-34, 36-41