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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.
Intended learning outcomes
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.
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.
Last updated: 29 October 2019