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)

1. Dr. Noorlailie Soewarno, SE., MBA., CMA., CA.
2. Dr. Rer. Pol., Debby Ratna Daniel, SE., CMA., CIBA., Ak.
3. Dr. isnalita, MSi, Ak.
4. Ir. Maryono Supoyo, MS

Learning outcomes of the course unit

1. Students are able to understand and explain the general description of The Strategic Role of Management Accounting
2. Students are able to understand and explain the material about Planning and Decision-Making Under Risk
3. Students are able to understand and explain the material about Management Control
4. Students are able to understand and explain material about Cost Information for Decision-Making and Control
5. Students are able to understand and explain material about Budgeting and Beyond
6. Students are able to understand and perform analysis with Financial Modeling approach
7. Students are able to understand and perform analysis using a Cost Analysis and Estimation approach
8. Students are able to understand and perform analysis with an Investment Analysis approach
9. Students are able to explain the material about Management and Operational Performance
10. Students are able to explain the material about Transfer Pricing in Decentralized Organizations
11. Students are able to explain the material about Integrated Financial and Non-Financial Measures
12. 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

1. The Strategic Role of Management Accounting
2. Planning and Decision-Making Under Risk
3. Management Control
4. Financial Modelling
5. Budgeting and Beyond
6. Cost Analysis and Estimation
7. Investment Analysis
8. Management and Operational Performance
9. Transfer Pricing in Decentralized Organizations
10. Integrated Financial and Non-Financial Measures
11. Inter-organizational Control
12. Incentive systems in organisations

Recommended or required

reading and other learning resources/tools

1. Advanced Management Accounting, Frank Selto & Tom Groot, Free University, Amsterdam

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%