University of Technology SydneyHandbook 2006

22705 Management Planning and Control

6cp
Postgraduate

This subject examines the role of management accounting in organisations and society. The 'conventional wisdom' in management views accounting as an information system which assists managers in organisational planning and control, when, in fact, its role is to increase the effectiveness and efficiency of organisations. Functionalist theory of accounting such as activity-based costing, agency theory and contracting cost theory are considered. In recent years, there has been increasing criticism of mainstream functionalist accounting research because of its inability to provide an adequate understanding of the actual functioning of accounting in organisations. The subjects also looks at recent accounting studies which have attempted to redress this deficiency by locating accounting in its organisational, societal and historical contexts.


For detailed information, see the full subject description at:
http://www.gsb.uts.edu.au/courses/subject/syllabus/22705.pdf

Typical availability

Autumn semester, City campus
Spring semester, City campus
Summer session, City campus

Fee information

2006 contribution for 2005/06 commencing Commonwealth-supported undergraduate students: $872.38
2006 amount for undergraduate domestic fee-paying students: $2,220.00
Subject EFTSL: 0.125
Note: The above fees are applicable in 2006 for 2005/06 commencing Commonwealth-supported and domestic fee-paying undergraduate students only. Pre-2005 Commonwealth-supported undergraduate students should consult the Student contribution charges for Commonwealth supported students webpage.
Not all students are eligible for Commonwealth supported places, and not all subjects are available to Commonwealth supported students. Other students (such as postgraduate students and international students) should refer to the Fees webpage.

Access conditions

Note: The requisite information presented in this subject description covers only academic requisites. Full details of all enforced rules, covering both academic and admission requisites, are available at Access conditions and My Student Admin.