Advanced Management Accounting Research

Subject ACCT90037 (2015)

Note: This is an archived Handbook entry from 2015.

Credit Points: 12.5
Level: 9 (Graduate/Postgraduate)
Dates & Locations:

This subject has the following teaching availabilities in 2015:

Year Long, Parkville - Taught on campus.
Pre-teaching Period Start not applicable
Teaching Period 02-Mar-2015 to 25-Oct-2015
Assessment Period End 20-Nov-2015
Last date to Self-Enrol 13-Mar-2015
Census Date 31-May-2015
Last date to Withdraw without fail 25-Sep-2015

Timetable can be viewed here. For information about these dates, click here.
Time Commitment: Contact Hours: Twelve 3-hour seminars offered over the year
Total Time Commitment:

Estimated total time commitment of 160 hours


Acceptance into the PhD program or as approved by Head of the Department

Corequisites: None
Recommended Background Knowledge: None
Non Allowed Subjects: None
Core Participation Requirements:

For the purposes of considering request for Reasonable Adjustments under the Disability Standards for Education (Cwth 2005), and Student Support and Engagement Policy, academic requirements for this subject are articulated in the Subject Overview, Learning Outcomes, Assessment and Generic Skills sections of this entry.

It is University policy to take all reasonable steps to minimise the impact of disability upon academic study, and reasonable adjustments will be made to enhance a student's participation in the University's programs. Students who feel their disability may impact on meeting the requirements of this subject are encouraged to discuss this matter with a Faculty Student Adviser and Student Equity and Disability Support:


Prof Margaret Abernethy


MBS @ Berkeley Street
Level 4, 198 Berkeley Street
Telephone: +61 3 8344 1670

Subject Overview:

This subject extends students’ understanding of research in management accounting. The subject focuses on several key areas of empirical research in management accounting and provides an in-depth examination of the individual and contextual factors influencing the design and use of management accounting systems within organizations The subject includes two different perspectives adopted in the contemporary research; namely economics and behaviour. Students will critically examine both the theoretical frameworks used in management accounting research and the methods adopted to study research questions. Students will undertake a research project that extends extant management accounting literature.

Learning Outcomes:

On successful completion of this subject, students should be able to:

  • Evaluate critically the theoretical frameworks used to study the design and use of management accounting systems;
  • Analyse the appropriateness of research methods used in research studies and be able to identify ways to improve the studies;
  • Develop a research question that extends prior research;
  • Successfully undertake a research project that extends prior research, with a view to making a contribution to the research literature.
  • A 1000 word assignment, due at the mid-point of the seminar program (ie after 6 of the 12 seminar program has been completed)(20%);
  • Class participation in each seminar - Students are expected to attend all seminars. Student input at seminars must contribute to class learning, demonstrate understanding of key concepts and show that appropriate pre-reading has been completed (20%);
  • Completion of a 4000 word research project, due at the conclusion of the seminar program (60%).

Note: Due dates for this subject will not conflict with due dates for ACCT90011 Special Topics in Accounting, ACCT90036 Advanced Financial Accounting Research and ACCT90038 Analytical Accounting Research

Prescribed Texts:

Selected readings, Department of Accounting.

Breadth Options:

This subject is not available as a breadth subject.

Fees Information: Subject EFTSL, Level, Discipline & Census Date
Generic Skills:
  • High level of development: oral communication; written communication; statistical reasoning; application of theory to practice; interpretation and analysis; critical thinking; evaluation of data and other information; receptiveness to alternative ideas;
  • High level of development: collaborative learning; problem solving; team work; accessing data and other information from a range of sources; and
  • High level of development: synthesis of data and other information.
Related Course(s): Doctor of Philosophy - Business and Economics

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