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This subject is intended for students interested in the study of contemporary research in management accounting, planning and control. The focus of the subject is on factors that influence the design and operation of the management control systems and the determinants of success of such systems. Research studies utilising economics and behavioural theories are examined in order to develop students' understanding of management control in an organisational context. A major part of this subject will be the development of a research proposal.
Please note that subject is only available to students admitted to the Master of Commerce (Acounting) or the Doctor of Philosophy - Business and Economics.
Intended learning outcomes
On successful completion of this subject, students should be able to:
- Evaluate the theoretical frameworks used to study management accounting;
- Apply alternative paradigms to explain managerial accounting practices;
- Critically 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 organisational participants;
- Evaluate the effectiveness of management accounting systems and the consequences on organisation performance;
- Synthesise current research literature with a view to identifying research questions that are relevant to practitioners and that make a significant contribution to the research literature.
On successful completion of this subject, students should have improved the following generic skills:
- Listen to others dispassionately and tolerantly;
- Collaborative learning;
- Critical thinking, which should be enhanced by investigating how management accounting systems operate in an organisational context;
- Evaluation, analysis and criticism of extant research literature;
- Extension of existing literature through the development of new research questions;
- Application of appropriate research methods and statistical techniques to research questions;
- Ability to access data and research literature from a range of sources;
- Written communication, which should be developed through preparation of critiques of others research and preparation of a research proposal articulating new research ideas;
Last updated: 29 April 2020