Research in Management Accounting

This subject has the following teaching availabilities in 2016:

Estimated total time commitment of 144 hours per semester.

Acceptance into the BH-COM and

or as approved by Head of Department.

None

Please refer to Prerequisites and Corequisites.

None

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: http://services.unimelb.edu.au/disability

This subject introduces students to the major streams of research in Management Accounting. We examine research into the factors that influence the design of management accounting systems and the factors that influence the success of these systems. The subject content and delivery is designed around a framework of literature drawn from economics and behavioural theories. Students describe, discuss and critique research studies in management accounting, and build up to the development of their own research proposal.

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

• Evaluate the theoretical frameworks used to study management accounting;
• Evaluate research in major areas of managerial accounting, from both a theoretical and empirical perspective;
• Analyse the empirical findings of research that examine the impact of management accounting and other control mechanisms on behaviour within an organization
• Synthesise current research literature with a view to identifying research questions that are relevant to practitioners and that make a contribution to the research literature.

An assignment totalling not more than 3000 words due late in the semester (30%), seminar presentations regularly throughout the semester and class participation (20%) and an end-of-semester take-home examination of not more than 4000 words (50%).

Selected readings - Research in Management Accounting - Department of Accounting (current year version).

This subject is not available as a breadth subject.

• 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.

• Moderate level of development: collaborative learning; problem solving; team work; accessing data and other information from a range of sources.

• Some level of development: synthesis of data and other information; use of computer software.