Course Title: Accounting, Behaviour and Organisations

Part A: Course Overview

Course Title: Accounting, Behaviour and Organisations

Credit Points: 12.00

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, Sem 2 2017, Sem 2 2018, Sem 1 2019, Sem 2 2019, Sem 1 2020, Sem 2 2020, Sem 1 2021, Sem 2 2021
ACCT1014	City Campus	Undergraduate	665H Accounting, Information Systems and Supply Chain	Face-to-Face	Sem 1 2022, Sem 2 2022, Sem 1 2023, Sem 2 2023, Sem 1 2024
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, Offsh3 17, Offsh1 19, Offsh3 19, Offsh1 20, Offsh3 20, Offsh1 21, Offsh3 21
ACCT2119	Singapore Inst of Management	Undergraduate	665H Accounting, Information Systems and Supply Chain	Face-to-Face	Offsh1 22, Offsh3 22, Offsh1 23, Offsh3 23, Offsh1 24
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, Viet2 2017
ACCT2240	Universitas Pelita Harapan	Undergraduate	615H Accounting	Face-to-Face	Offsh3 16

Flexible Terms

Course Code	Campus	Career	School	Learning Mode	Teaching Period(s)
ACCT2240	Universitas Pelita Harapan	Undergraduate	615H Accounting	Face-to-Face	OFFSe22017 (UA3)
ACCT2240	Universitas Pelita Harapan	Undergraduate	615H Accounting	Face-to-Face	OFFSe22018 (All)

Course Coordinator: Dr Maryam Safari

Course Coordinator Phone: +61 3 9925 5745

Course Coordinator Email: maryam.safari@rmit.edu.au

Course Coordinator Location: Building 80

Course Coordinator Availability: By appointment

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. Critically analyse management accounting systems and apply appropriate management accounting tools and techniques for different organisational contexts.

2. Critically analyse an organisation’s existing management accounting system in terms of its appropriateness to the organisation’s business strategy and organisational structure.

3. Critically evaluate accounting data to present a well-developed critique of management accounting system problems and associated solutions.

4. Effectively collaborate and contribute as a management accounting expert within project teams in different organisational contexts.

Overview of Learning Activities

This course is run in 3 teacher-guided hours weekly. 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/Canvas. 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, and databases. 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.

Overview of Learning Resources

Various learning resources are available online through MyRMIT Studies\Canvas. The lecture notes and workshop notes are posted on Canvas.

Resources are also available online through RMIT Library databases and other facilities. Visit the RMIT library website for further details. Assistance is available online via our chat and email services, face to face at our campus libraries or via the telephone on (03) 9925 2020.

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

Assessment Task 2: 30%
Linked CLOs: 1, 2, 3, 4

Assessment Task 3: 50%
Linked CLOs: 1, 2

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.