Units / ACX4090
ACX4090 · Issues in management accounting and systems
2026 Handbook6 credit pointsLevel 4Department of Accounting
Last checked: 23 Aug 2026 UTCOverview
The unit provides an overview of research in management accounting and Accounting Information Systems (AIS), including consideration of the major theoretical foundations and the variety of research methods employed. Research related to a variety of management accounting practices and AIS is examined, including performance measurement, incentives, management control systems, budgeting, data analytics (including visualisation and analysis of Big Data), IT governance and audit, information security, blockchain, XBRL and other emerging technologies.
Offerings
| Campus | Teaching period | Mode |
|---|---|---|
| Caulfield | First semester | Teaching activities are on-campus and in a block period (ON-BLK) |
Assessment
The Handbook does not list a final examination among the assessment items. That is not a guarantee there is none.
| # | Assessment | Type | Weight | Hurdle |
|---|---|---|---|---|
| 1 | 1 - Demonstration | Demonstration | 40% | — |
| 2 | 2 - Presentation | Presentation | 30% | — |
| 3 | 3 - Written | Written | 30% | — |
Assessment details may change. Please refer to the assessment information in Moodle closer to the start of the teaching period.
Requisites
The Handbook lists no prerequisite, corequisite or prohibition for this unit.
Learning outcomes
- discuss research paradigms and relevant theories as they relate to management accounting and accounting information systems research
- evaluate and contrast research paradigms and different research methods used in management accounting and accounting information systems research
- critically evaluate empirical research and develop an ability to identify major research questions in management accounting and accounting information systems research
- apply critical thinking, problem solving and presentation skills in individual and/or group activities dealing with issues in management accounting and accounting information systems research.
Workload
Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. You are expected to complete all pre-class activities prior to your scheduled class, and post-class activities should be completed after your scheduled class. Learning activities may include a combination of teacher directed, peer directed and online engagement activities.
| Activity | Duration |
|---|---|
| Seminars | 36 hours |
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