Course

Advanced Management Accounting

Faculty

Commerce & Business Administration

Department

Accounting

Course Code

ACCT 4520

Credits

3.00

Semester Length

15 weeks

Max Class Size

Method Of Instruction

Lecture

Seminar

Hybrid

Typically Offered

Fall

Summer

Winter

Overview

Course Description

Using lectures or online instruction and case analysis, this course develops an advanced understanding of the development and application of management accounting information. Students learn to perform analysis, develop and utilize information for operational and strategic decision making, and, to acquire an understanding of the ethical responsibilities of management accountants. Topics include: the strategic context of management accounting; implementing ethic control systems; planning and control issues in decentralized operations; performance measurement; managing quality; customer profitability analysis; and, strategic cost management. Data analytics tools are used for descriptive and predictive analysis.

Course Content

The strategic context of management accounting, including developing strategy maps and effective decision support systems;
Ethics: issues and implementing corporate ethics programs, including privacy issues related to information technology;
Planning and control issues in decentralized operations;
Performance management, including the effect of transfer pricing on business unit performance;
Strategic cost management of supply chains;
Information as a corporate resource to be managed strategically.
Integration of course themes and decision making in a strategic context through the use of cases and appropriate data analytics tools;

Methods Of Instruction

In class or online: lectures (live or video), group discussions, case analysis, and projects.

Means of Assessment

Strategy map group project	10%
Case studies (minimum of three)	60%
Final examination	30%
	100%

Evaluation will be carried out in accordance with the Douglas College Evaluation Policy.

STUDENTS MUST WRITE THE FINAL EXAMINATION TO PASS THE COURSE.

To pass this course, students must obtain a minimum of 50% on the final exam.

Students may conduct research as part of their coursework in this class. Instructors for the course are responsible for ensuring that student research projects comply with College policies on ethical conduct for research involving humans, which can require obtaining Informed Consent from participants and getting the approval of the Douglas College Research Ethics Board prior to conducting the research.

Learning Outcomes

At the end of the course, the successful student should be able to:

Analyze alternatives in a variety of decision making situations and recommend a feasible course of action;
Apply management control techniques in achieving corporate objectives;
Choose performance measures that aim to align business unit work with corporate objectives
Select and effectively communicate data that is critical to support a recommendation.

Textbook Materials

Textbooks and materials:

Selected cases and/or textbook(s) of cases, various periodical articles, instructor compiled materials (if applicable),
Or other textbook(s) and material(s) as approved by the accounting department

Faculty of Commerce and Business Administration approved calculators

Requisites

Prerequisites

ACCT 3420 with a grade of “C” or better

AND

ACCT 3880 with a grade of “C” or better

AND

(CMNS 1115 OR ENGL 1130 with a grade of “C” or better
OR

currently active in the PDD Accounting or PDD Accounting Studies or PBD Accounting or PBD Accounting & Finance)

Corequisites

No corequisite courses.

Equivalencies

Courses listed here are equivalent to this course and cannot be taken for further credit:

No equivalency courses

Course Guidelines

Course Guidelines for previous years are viewable by selecting the version desired. If you took this course and do not see a listing for the starting semester / year of the course, consider the previous version as the applicable version.

September 2021 (Current)

Course Transfers

These are for current course guidelines only. For a full list of archived courses please see https://www.bctransferguide.ca

Institution	Transfer Details for ACCT 4520
Kwantlen Polytechnic University (KPU)	KPU ACCT 4720 (3)
Langara College (LANG)	LANG FMGT 3223 (3)
Simon Fraser University (SFU)	No credit
Thompson Rivers University (TRU)	TRU BBUS 4250 (3)
Trinity Western University (TWU)	TWU BUSI 324 (3)
University Canada West (UCW)	UCW ACCT 4XX (3)
University of the Fraser Valley (UFV)	UFV BUS 3XX (3)
University of Victoria (UVIC)	UVIC COM 4XX (1.5)
Vancouver Island University (VIU)	VIU ACCT 362 (3)

Course Offerings

Summer 2022

23123

Tue Thu

09-May-2022

- 10-Aug-2022

09-May-2022

10-Aug-2022

Stanger

Glen

Open