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The basis of measurement and valuation used in financial and management accounting, and views on the different accounting approaches to support business decisions.
Analyse and interpret financial statements, understand the basis of measurement and valuation that accountants use in preparing conventional general purpose financial statements, and the limitations of these statements for decision making.
|Teaching period(s)||1st Non standard period (17 January 2022 - 4 March 2022)
4th Non standard period (13 June 2022 - 29 July 2022) (Distance learning)
|Domestic Tuition Fees (NZD)||$2,292.75|
|International Tuition Fees||Tuition Fees for international students are elsewhere on this website.|
- CMBA 507
- Limited to
- PGDipBusAdmin, MBA, PGDipHealMgt, MHealSc, PGCertEM, PGDipEM, PGDipFBLM, MFBLM
- Enrolments for this paper require departmental permission. View more information about departmental permission.
- More information link
For information on the parallel paper available for the Chinese Language version of the MBA, please see CMBA507
- Teaching staff
Textbooks are not required for this paper
- Graduate Attributes Emphasised
- Global perspective, Interdisciplinary perspective, Lifelong learning, Communication,
Critical thinking, Cultural understanding, Ethics, Information literacy, Research,
View more information about Otago's graduate attributes.
- Learning Outcomes
- On completion of this course students should be able:
- To understand the bases of measurement and valuation accountants use in preparing conventional general purpose financial statements, and the limitations of these statements for decision making
- To analyse and interpret these financial statements
- To understand published consolidated financial statements and supporting information
- To critically evaluate financial accounting and reporting practices
- To understand the role of financial reporting in the corporate governance of organisations
- To understand how managers' information needs differ from other stakeholders in organisations
- To understand that different cost concepts are appropriate in different decision contexts
- To understand, interpret and apply accounting information and techniques typically used within organisations in planning, control and non-routine decision scenarios
- To understand the limitations of conventional management accounting techniques
- To develop appropriate performance management systems for both profit focused and not-for-profit organisations
- To understand that in developing an effective performance management system, a strategic focus is necessary