Current Issue of Management Accounting

Course unit title

Current Issue of Management Accounting

Course unit code

-

Type of course unit (compulsory, optional)

Compulsory

Level of course unit (according to

EQF: first cycle Bachelor, second cycle Master)

First cycle of Doctoral

Year of study when the course unit is delivered

(if applicable)

2021/2022

Semester/trimester when the course unit is delivered

1st semester of Doctoral Study

Number of ECTS credits allocated

4,8 credits

Name of lecturer(s)

1. Prof. Bambang Tjahjadi, SE., MBA. Dr., Ak., CPM., CMA.
2. Prof. I Made Narsa, SE., M.Si., Dr., Ak.
3. Prof. Dian Agustia, SE., MSc. Dr., Ak., CMA.
4. Prof. Arsono Laksmana, SE., Ak.
5. Noorlailie Soewarno, SE., MBA. Dr., Ak., CMA

Learning outcomes of the course unit

1. Internalizes academic values, norms, and ethics 
2. Demonstrates responsible attitude for work in its field of expertise independently 
3. Able to discover or develop new scientific theories/conceptions/ideas, contributing to the development and practice of science and/or technology that pay attention to and apply the value of the humanities in their areas of expertise, by producing scientific research based on scientific methodology, logical thinking, critical, systematic, and creative
4. Able to develop knowledge and technology in the field of accounting or professional practice through research, to produce creative, original, and tested works (Academics, Researchers)
5. Able to manage, lead, and develop research and development that is beneficial for the benefit of mankind, as well as able to gain national and international recognition (Academics, Researchers)
6. Able to master the concepts, theories, methods, and / or philosophy of management accounting science through research (academics, researchers, consultants)

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. Corporate strategy research topics
2. SBU strategy research topics
3. Value chain research topics
4. Organizational performance research topics
5. Strategic capability and culture research topics
6. Sustainable competitive advantage and strategic method research topics
7. Balanced scorecard, benchmarking, ema and six sigma research topics
8. Cost and effect research topics
9. Time-driven activity based costing research topics
10. Management control system research topics 
11. Strategic cost management research topics
12. Strategic management accounting research topics
13. Research Proposal

Recommended or required

reading and other learning resources/tools

Research articles on the topic of strategic management accounting

Planned learning activities and teaching methods

Lecture (Face-to-face)

Discussion

Individual Assignment

Language of instruction

Indonesian 

Assessment methods and criteria

Midterm exam (50%)

Final exam (50%)