Course unit title

Strategic Management Accounting Research Seminar

Course unit code

AKM801

Type of course unit (compulsory, optional)

Compulsory

Level of course units (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

Students are expected to be able to master the philosophy of strategic management accounting and criticize the use of various management accounting theories and practices such as activity based costing & management, just in time procurement, process & inventory, performance measurement systems, budgeting, etc. and able to conduct research independently in the field of management accounting. 

Mode of delivery (face-to-face, distance learning)

Distance learning (Using AULA UNAIR)

Prerequisites and co-requisites (if applicable)

Course content

Research topics about corporate strategy, SBU strategy, value chain, organizational performance, strategic capability and culture, sustainable competitive advantage and strategic method, balanced scorecard, benchmarking, EMA, and six sigma, cost and effect, time-driven activity based costing, management control system, strategic cost management, strategic management accounting

Recommended or required

reading and other learning resources/tools

Research articles on the topic of strategic management accounting

Planned learning activities and teaching methods

Seminar

Individual Assignments

Language of instruction

Indonesian 

Assessment methods and criteria

Midterm exam (50%)

Final exam (50%)