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.
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 and applies 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. It further expects enhancing students’ awareness of the contemporary management accounting practices in real world business organisations.
| Paper title | Management Accounting |
|---|---|
| Paper code | ACCT307 |
| Subject | Accounting |
| EFTS | 0.15 |
| Points | 18 points |
| Teaching period | Semester 1 (On campus) |
| Domestic Tuition Fees (NZD) | $912.00 |
| International Tuition Fees | Tuition Fees for international students are elsewhere on this website. |
- Prerequisite
- ACCT 222 and one of (ACCT 233 or ACFI 201 or ACCT 260)
- Schedule C
- Commerce
- Contact
- More information link
- For further information, please email accountancyfinance@otago.ac.nz.
- Teaching staff
- 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.
- Textbooks
Drury, Colin, (2018). Management and Cost Accounting (10th Edition), 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
