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)
  1. Iman Harymawan, Ph.D

Learning outcomes of the course unit
  1. Students are able to understand and explain the general description of research topics in the field of management accounting.
  2. Students are able to understand and explain the material about the theoretical perspective of research in the field of management accounting.
  3. Students are able to understand and explain the material about the perspective of research methods in the field of management accounting.
  4. 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
  1. The Scope of Management Accounting Research Literature
  2. Research Methods Perspective: Qualitative
  3. Research Methods Perspective: Quantitative
  4. Management Accounting Practice:Budgeting
  5. Theoretical Perspective
  6. Activity-Based Costing
  7. Value Chain and Target Costing
  8. Balanced Scorecard
  9. Management Accounting Practice Contents

Recommended or required

reading and other learning resources/tools
  1. Chapman, C. S., Hopwood, A. G., & Shields, M. D. (Eds.). (2006). Handbook of management accounting research (Vol. 1). Elsevier.
  2. Chapman, C. S., Hopwood, A. G., & Shields, M. D. (Eds.). (2007). Handbook of management accounting research (Vol. 2). Elsevier.
  3. Chapman, C. S., Hopwood, A. G., & Shields, M. D. (Eds.). (2009). Handbook of management accounting research (Vol. 3). Elsevier.
  4. 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
  1. Lectures
  2. Discussion
  3. Individual assignments

Language of instruction

Bahasa Indonesia

Assessment methods and criteria

Midterms 40%, Finals 60%