Course

Advanced Management Accounting

Faculty
Commerce & Business Administration
Department
Accounting
Course Code
ACCT 4520
Credits
3.00
Semester Length
15 Weeks
Max Class Size
30
Method(s) Of Instruction
Lecture
Seminar
Course Designation
None
Industry Designation
None
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
  1. The strategic context of management accounting, including developing strategy maps and effective decision support systems;
  2. Ethics: issues and implementing corporate ethics programs, including privacy issues related to information technology;
  3. Planning and control issues in decentralized operations;
  4. Performance management, including the effect of transfer pricing on business unit performance;
  5. Strategic cost management of supply chains;
  6. Information as a corporate resource to be managed strategically;
  7. Integration of course themes and decision making in a strategic context through the use of cases and appropriate data analytics tools.
Learning Activities

Lectures, group discussions, case analysis, and projects. All methods of instruction apply to in class, hybrid and/or online modes of learning.

Means of Assessment

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

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

 

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:

  1. Analyze alternatives in a variety of decision making situations and recommend a feasible course of action;
  2. Apply management control techniques in achieving corporate objectives;
  3. Choose performance measures that aim to align business unit work with corporate objectives;
  4. 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 textbooks as approved by the Accounting department.


Only Faculty of Commerce and Business approved calculators may be used in examinations.

Requisites

Prerequisites

ACCT 3420 AND (CMNS 1115 OR ENGL 1130 with a grade of “C” or better)

OR

ACCT 3420 AND currently active in the PDD Accounting or PDD Accounting Studies or PBD Accounting or PBD Accounting & Finance)

Corequisites

No corequisite courses.

Equivalencies

No equivalent 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.

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
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

Winter 2023

CRN
Days
Dates
Start Date
End Date
Instructor
Status
CRN
13844
Thu
Start Date
-
End Date
Start Date
End Date
Instructor Last Name
Chenkov
Instructor First Name
Ivan
Course Status
Waitlist
Section Notes

ACCT 4520 050 - This is a hybrid course which incorporates both face to face and online instructions. Class will meet in person on: TBA

Max
Enrolled
Remaining
Waitlist
Max Seats Count
30
Actual Seats Count
30
0
Actual Wait Count
16
Days
Building
Room
Time
Thu
Building
New Westminster - North Bldg.
Room
N4213
Start Time
18:30
-
End Time
21:20
CRN
Days
Dates
Start Date
End Date
Instructor
Status
CRN
14795
Wed
Start Date
-
End Date
Start Date
End Date
Instructor Last Name
Chenkov
Instructor First Name
Ivan
Course Status
Waitlist
Section Notes

ACCT 4520 001 - This is a hybrid course which incorporates both face to face and online instructions. Class will meet in person on: TBA

Max
Enrolled
Remaining
Waitlist
Max Seats Count
30
Actual Seats Count
30
0
Actual Wait Count
5
Days
Building
Room
Time
Wed
Building
New Westminster - North Bldg.
Room
N4370
Start Time
8:30
-
End Time
11:20