Faculty of Business and Economics

Undergraduate, Postgraduate - Unit

This unit entry is for students who completed this unit in 2014 only. For students planning to study the unit, please refer to the unit indexes in the the current edition of the Handbook. If you have any queries contact the managing faculty for your course or area of study.

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6 points, SCA Band 3, 0.125 EFTSL

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered, or view unit timetables.

LevelUndergraduate, Postgraduate
FacultyFaculty of Business and Economics
Organisational UnitDepartment of Accounting and Finance
OfferedNot offered in 2014


The major theoretical foundations of the management accounting discipline including the economics (agency), psychology (behavioural, etc.) and organisational (contingency) approaches are introduced. The unit shows how these disciplines have influenced the view of managers. Management accounting is presented as a professional discipline primarily concerned with influencing and facilitating decisions, and several accounting technologies are critically assessed. This unit focuses on technologies which are useful in the short and medium term including budgeting and incentive plans as well as those that take a long-term or strategic viewpoint.


The learning goals associated with this unit are to:

  1. discuss research paradigms and core concepts related to organizational, economic, behavioural and sociological theories as they relate to management accounting research
  2. critically evaluate recent developments in strategic thinking and implications for management accounting
  3. critically evaluate empirical research to identify recent developments in management accounting practices from perspectives of both content and processes
  4. apply critical thinking, problem solving and presentation skills in individual and/or group activities dealing with issues in management accounting and demonstrate in an individual summative assessment tasks the acquisition of a comprehensive understanding of the topics covered by AFX4090.


Within semester assessment: 100%

Chief examiner(s)

Workload requirements

36 hours per semester


Students must be enrolled in course 0171 or 0181 or 4416 to undertake this unit.