Current Issues in Management Accounting (Research Seminar) Course unit title Current Issues in Management Accounting (Research Seminar) Course unit code AKM621 Type of course unit (compulsory, optional) Compulsory Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second Cycle Master Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 2nd semester Number of ECTS credits allocated 4,8 ECTS Name of lecturer(s) Iman Harymawan, Ph.D Learning outcomes of the course unit Students are able to understand and explain the general description of research topics in the field of management accounting. Students are able to understand and explain the material about the theoretical perspective of research in the field of management accounting. Students are able to understand and explain the material about the perspective of research methods in the field of management accounting. Students are able to develop research proposals in the field of management accounting in accordance with the latest developments in research topics.. Mode of delivery (face-to-face, distance learning) Face-To-Face and Distance Learning (using AULA UNAIR) Prerequisites and co-requisites (if applicable) - Course content The Scope of Management Accounting Research Literature Research Methods Perspective: Qualitative Research Methods Perspective: Quantitative Management Accounting Practice:Budgeting Theoretical Perspective Activity-Based Costing Value Chain and Target Costing Balanced Scorecard Management Accounting Practice Contents Recommended or required reading and other learning resources/tools Chapman, C. S., Hopwood, A. G., & Shields, M. D. (Eds.). (2006). Handbook of management accounting research (Vol. 1). Elsevier. Chapman, C. S., Hopwood, A. G., & Shields, M. D. (Eds.). (2007). Handbook of management accounting research (Vol. 2). Elsevier. Chapman, C. S., Hopwood, A. G., & Shields, M. D. (Eds.). (2009). Handbook of management accounting research (Vol. 3). Elsevier. Lipe, M. G., & Salterio, S. E. (2000). The Balanced Scorecard: Judgmental Effects of Common and Unique Performance Measures. The Accounting Review, Vol. 75, No. 3, pp. 283 - 298. Planned learning activities and teaching methods Lectures Discussion Individual assignments Language of instruction Bahasa Indonesia Assessment methods and criteria Midterms 40%, Finals 60%