Course Title: Accounting, Behaviour and Organisations

Part A: Course Overview

Course Title: Accounting, Behaviour and Organisations

Credit Points: 12


Terms

Course Code

Campus

Career

School

Learning Mode

Teaching Period(s)

ACCT1014

City Campus

Undergraduate

615H Accounting

Face-to-Face

Sem 1 2006,
Sem 1 2007,
Sem 1 2008,
Sem 1 2009,
Sem 1 2010,
Sem 2 2010,
Sem 1 2011,
Sem 2 2011,
Sem 1 2012,
Sem 2 2012,
Sem 1 2013,
Sem 2 2013,
Sem 1 2014,
Sem 2 2014,
Sem 1 2015,
Sem 2 2015,
Sem 1 2016,
Sem 2 2016,
Sem 1 2017

ACCT1015

Hong Kong Management Associatn

Undergraduate

615H Accounting

Face-to-Face

Offsh 4 10

ACCT2119

Singapore Inst of Management

Undergraduate

615H Accounting

Face-to-Face

Offsh 3 10,
Offsh 1 11,
Offsh 3 11,
Offsh1 12,
Offsh3 12,
Offsh1 13,
Offsh3 13,
Offsh1 14,
Offsh3 14,
Offsh1 15,
Offsh3 15,
Offsh1 16,
Offsh3 16,
Offsh1 17,
Offsh3 17

ACCT2195

RMIT University Vietnam

Undergraduate

615H Accounting

Face-to-Face

Viet3 2010,
Viet1 2011,
Viet2 2011,
Viet3 2011,
Viet1 2012,
Viet2 2012,
Viet1 2013,
Viet2 2013,
Viet3 2013,
Viet1 2014,
Viet2 2014,
Viet3 2014,
Viet2 2015,
Viet1 2016,
Viet3 2016,
Viet2 2017

ACCT2240

Universitas Pelita Harapan

Undergraduate

615H Accounting

Face-to-Face

Offsh3 16

Course Coordinator: Dr Gilian Vesty

Course Coordinator Phone: +61 3 9925 5727

Course Coordinator Email: gillian.vesty@rmit.edu.au

Course Coordinator Location: Melbourne


Pre-requisite Courses and Assumed Knowledge and Capabilities

Assumed Knowledge
It is assumed you have knowledge of cost concepts and budgeting.


Course Description

Accounting Behaviour and Organisations provides you with an opportunity to further your understanding of the management accounting tools and techniques taught in previous management accounting courses. In this course you will explore the use of these tools to design formal Management Accounting Systems in different organisational contexts. The course adopts the perspective of accounting as a social practice; therefore there is a strong emphasis on the behaviours that management accounting systems can encourage.

The course also examines the relevance of business strategy and organisational structure to the design management accounting systems. Particular emphasis is given to the role of performance-based measures and rewards within contemporary management accounting systems, and the behaviours these factors may encourage.


Objectives/Learning Outcomes/Capability Development

-


On the successful completion of this program you will be able to:

  1. Analyse a number of organisational contexts and identify their management accounting system requirements
  2. Use your knowledge of management accounting tools and techniques to design simple management accounting systems appropriate for a number of organisational contexts
  3. Design financial performance measurement and reward systems to reflect different organizational contexts
  4. Critically analyse an organisation’s existing management accounting system in terms of its appropriateness to the organisation’s business strategy and organisational structure
  5. Prepare professional business reports that effectively communicate accounting information to a range of audiences.
  6. Effectively collaborate and contribute as an accounting practitioner within project teams in a range of business settings.


Overview of Learning Activities

This course is run as a 3-hour, interactive class. Each class will generally cover a new topic as well as a set of interactive re-enforcement activities to consolidate the concepts from the previous week’s topic. For each topic a set of readings and slides will be provided before the class through myRMIT Studies\ Blackboard. Topics will be examined primarily through the use of small case studies. These case studies are designed to enhance your understanding of the key concepts for each topic and will be worked through interactively with class members and your class leader. . You will be encouraged to participate in class discussion and develop a critical approach to readings, case studies and discussions throughout the course.

You will also be given the opportunity to prepare professional Business Reports.

In addition, you will be part of a team investigating a real organisation with the purpose of developing a detailed understanding of a specific organisation’s management accounting system.As part of this task, you will be required to research for relevant information from, but not exclusively, published materials, websites, databases, and interviews with managers.

Organisation of the team’s activities, setting team priorities, assisting in reaching consensus and overcoming dysfunctional behaviour within the team are all issues to be addressed in this task.
The practical nature of the course will expose you to management accounting applications in ’real-life’ situations. You will be provided with feedback from lecturers and in many cases, the business you visit.


Overview of Learning Resources

Various learning resources are available online through MyRMIT Studies\Blackboard. These may include topic notes and slides, a study schedule, assessment details, links to relevant internet information, readings and communication tools to facilitate collaboration with your peers and sharing of information.

Resources are also available online through RMIT Library databases and other facilities. If you require assistance with the RMIT library facilities contact the Business Liaison Librarian for your school. Contact details for Business Liaison Librarians are located online on the RMIT Library website.

Additional resources and/or sources to assist your learning will be identified by your course coordinator and will be made available to you as required during the teaching period.


Overview of Assessment


The assessment tasks, their weighting and the course learning outcomes to which they are aligned are as follows:

Assessment Task 1: 20%
Linked CLOs: 1, 2, 4, 5
Assessment Task 2: 30%
Linked CLOs: 1, 3, 4, 5, 6
Final Exam 50%
Linked CLOs: 1, 2, 3, 4

Feedback will be provided throughout the semester in class and/or in online forums through individual and group feedback on practical exercises and by individual consultation.