Advanced Management Accounting Course unit title Advanced Management Accounting Course unit code AKM605 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) Dr. Noorlailie Soewarno, SE., MBA., CMA., CA. Dr. Rer. Pol., Debby Ratna Daniel, SE., CMA., CIBA., Ak. Dr. isnalita, MSi, Ak. Ir. Maryono Supoyo, MS Learning outcomes of the course unit Students are able to understand and explain the general description of The Strategic Role of Management Accounting Students are able to understand and explain the material about Planning and Decision-Making Under Risk Students are able to understand and explain the material about Management Control Students are able to understand and explain material about Cost Information for Decision-Making and Control Students are able to understand and explain material about Budgeting and Beyond Students are able to understand and perform analysis with Financial Modeling approach Students are able to understand and perform analysis using a Cost Analysis and Estimation approach Students are able to understand and perform analysis with an Investment Analysis approach Students are able to explain the material about Management and Operational Performance Students are able to explain the material about Transfer Pricing in Decentralized Organizations Students are able to explain the material about Integrated Financial and Non-Financial Measures Students are able to explain the material about Inter-organizational Control 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 Strategic Role of Management Accounting Planning and Decision-Making Under Risk Management Control Financial Modelling Budgeting and Beyond Cost Analysis and Estimation Investment Analysis Management and Operational Performance Transfer Pricing in Decentralized Organizations Integrated Financial and Non-Financial Measures Inter-organizational Control Incentive systems in organisations Recommended or required reading and other learning resources/tools Advanced Management Accounting, Frank Selto & Tom Groot, Free University, Amsterdam Planned learning activities and teaching methods Lectures Discussion Individual assignments Language of instruction Bahasa Indonesia Assessment methods and criteria Midterms 40%, Finals 60%