ACC 8104 Advanced Management Accounting

STAFFING:

SYNOPSIS:

This course explores the changing nature and role of management accounting. Firstly, it focuses on management accounting in the current environment and draws comparisons with historical approaches. The course then explores and reviews various organisational and behavioural issues in the planning and control of organisations.

OBJECTIVES:

On successful completion of this course students will be able to:

1. appreciate the changing role of management accounting in the current environment;
2. understand the management accounting skills necessary to advise and assist management in the planning and control of organisations;
3. be aware of issues and debates in management accounting through the examination of techniques, theories, and research.

TOPICS:

TEXT and MATERIALS required to be PURCHASED or accessed:

ALL textbooks and materials are available for purchase from USQ BOOKSHOP (unless otherwise stated). Orders may be placed via secure internet, free fax 1800642453, phone 07 46312742 (within Australia), or mail. Overseas students should fax +61 7 46311743, or phone +61 7 46312742. For costs, further details, and internet ordering, use the 'Textbook Search' facility at http://bookshop.usq.edu.au click 'Semester', then enter your 'Course Code' (no spaces).

REFERENCE MATERIALS:

JOURNALS:

Journal of Cost Management - available in print in USQ Library (external students can request photocopies of articles).

Journal of Management Accounting Research, (AAA) - available online on Business Source Elite, EBSCOhost database http://www.usq.edu.au/library/eservices/bl-ebscohost.htm

Strategic Finance (US), (IMA) - available online on Factiva database http://www.usq.edu.au/library/eservices/ezp_factiva.htm

Financial Management (UK), (CIMA) - available online on database Business Source Elite, EBSCOhost http://www.usq.edu.au/library/eservices/bl-ebscohost.htm

Management Accounting Research, (CIMA) - available online on Science Direct database http://www.usq.edu.au/library/eservices/ezp_scidirect.htm

STUDENT WORKLOAD REQUIREMENTS:

ASSESSMENT DETAILS:

NOTES:

1.

The examination is scheduled to be held in the end-of-semester examination period. Students will be advised of the official examination date after the timetable has been finalised.

IMPORTANT ASSESSMENT INFORMATION

1. Attendance requirements:
   If you are an international student in Australia, you are advised to attend all classes at your campus. For all other students, there are no attendance requirements for this course. However, it is the students' responsibility to study all material provided to them or required to be accessed by them to maximise their chance of meeting the objectives of the course and to be informed of course-related activities and administration.
2. Requirements for students to complete each assessment item satisfactorily:
   To complete the examination satisfactorily, students must obtain at least 50% of the marks available for the examination.
3. Penalties for late submission of required work:
   If students submit assignments after the due date without prior approval then a penalty of 20% of the total marks gained by the student for the assignment will apply for each working day late.
4. Requirements for student to be awarded a passing grade in the course:
   To be assured of a passing grade, students must demonstrate, via the summative assessment items, that they have achieved the required minimum standards in relation to the objectives of the course by: (i) satisfactorily completing the examination; and (ii) obtaining at least 50% of the total weighted marks available for all summative assessment items.
5. Method used to combine assessment results to attain final grade:
   The final grades for students will be assigned on the basis of the weighted aggregate of the marks obtained for each of the summative assessment items in the course.
6. Examination information:
   This is a restricted examination. Candidates are allowed access to specific materials during the examination. The only materials that candidates may use in the restricted examination for this course are: writing materials (non-electronic and free from material which could give the student an unfair advantage in the examination); calculators which cannot hold textual information (students must indicate on their examination paper the make and model of any calculator(s) they use during the examination). Students are not permitted to take mobile telephones, pagers or other electronic means of communication into the examination room.
7. Examination period when Deferred/Supplementary examinations will be held:
   Any Deferred or Supplementary examinations for this course will be held during the next examination period.
8. University Regulations:
   Students should read USQ Regulations 5.1 Definitions, 5.6. Assessment, and 5.10 Academic Misconduct for further information and to avoid actions which might contravene University Regulations. These regulations can be found at the URL http://www.usq.edu.au/corporateservices/calendar/part5.htm. Students should also read the Faculty of Business Guide to Policies and Procedures of the Faculty which can be found at the URL http://www.usq.edu.au/handbook/current/buspolproc.html.

ASSESSMENT NOTES

OTHER REQUIREMENTS:

1. Learning Resources: Prescribed text and materials (see above); prescribed reference materials (see above); printed Introductory Book, Book/s of Selected Readings and Study Book/s; and course Website accessible via USQConnect.