ACCTG 722 : Research in Revenue and Cost Management

Business and Economics

2020 Semester Two (1205) (15 POINTS)

Course Prescription

An examination of revenue and cost management arising from changes in competitive environments. Includes recent research on the design of revenue and cost management systems including developments such as theory of constraints in manufacturing, service and public sector organisations.

Course Overview

The aim of this course is to provide topics that are interesting and highly relevant to business world dynamics and needs. It combines both revenue and cost management to provide superior strategic interpretations of real-world contexts. While some cost management methods are a familiar part of conventional management accounting courses, we also cover emerging areas such as lean accounting and non-budgeting approaches. Revenue management is an exciting new topic and this course provides an introduction to some of the key concepts in this area. 

Course Requirements

Prerequisite: ACCTG 221 or equivalent

Capabilities Developed in this Course

Capability 1: Disciplinary Knowledge and Practice
Capability 2: Critical Thinking
Capability 3: Solution Seeking
Capability 4: Communication and Engagement
Capability 5: Independence and Integrity

Learning Outcomes

By the end of this course, students will be able to:
  1. Identify and analyse elements of revenue and cost management systems (Capability 1, 2, 4.1, 4.2, 4.3 and 5.1)
  2. Demonstrate an understanding of how appropriate theoretical frameworks and research methods can provide insights into revenue and cost management systems (Capability 1, 2, 3, 4.1, 4.2, 4.3, 5.1 and 5.2)
  3. Write and present critiques of the literature pertaining to revenue and cost management (Capability 1, 2, 3, 4.1, 4.2, 4.3, 5.1 and 5.2)
  4. Be able to investigate a specific topic and prepare a research report covering appropriate literature and possible research methods (Capability 1, 2, 3, 4.1, 4.2, 4.3, 5.1 and 5.2)


Assessment Type Percentage Classification
Presentation oral and written critique 30% Group & Individual Coursework
Discussion and Participation 10% Individual Coursework
Written Assignment 20% Individual Coursework
Written Research Report 40% Individual Coursework
Assessment Type Learning Outcome Addressed
1 2 3 4
Presentation oral and written critique
Discussion and Participation
Written Assignment
Written Research Report

Workload Expectations

This course is a standard 15 point course and students are expected to spend 10 hours per week involved in each 15 point

course that they are enrolled in. This represents approximately 150 hours of study. 

For this course, you can expect 30 hours of class participation and discussions, 120 hours for independent study including reading, researching and preparing for presentations and assignments.

Learning Resources

A hard copy of the prescribing readings will be provided to students before week three. 

Digital Resources

Course materials are made available in a learning and collaboration tool called Canvas which also includes reading lists and lecture recordings (where available).

Please remember that the recording of any class on a personal device requires the permission of the instructor.

Students will be provided with a list of recent journal papers relevant to  Revenue and Cost Management in week one. 

Academic Integrity

The University of Auckland will not tolerate cheating, or assisting others to cheat, and views cheating in coursework as a serious academic offence. The work that a student submits for grading must be the student's own work, reflecting their learning. Where work from other sources is used, it must be properly acknowledged and referenced. This requirement also applies to sources on the internet. A student's assessed work may be reviewed against online source material using computerised detection mechanisms.

Inclusive Learning

All students are asked to discuss any impairment related requirements privately, face to face and/or in written form with the course coordinator, lecturer or tutor.

Student Disability Services also provides support for students with a wide range of impairments, both visible and invisible, to succeed and excel at the University. For more information and contact details, please visit the Student Disability Services’ website at

Special Circumstances

If your ability to complete assessed coursework is affected by illness or other personal circumstances outside of your control, contact a member of teaching staff as soon as possible before the assessment is due.

If your personal circumstances significantly affect your performance, or preparation, for an exam or eligible written test, refer to the University’s aegrotat or compassionate consideration page:

This should be done as soon as possible and no later than seven days after the affected test or exam date.

Student Feedback

At the end of every semester students will be invited to give feedback on the course and teaching through a tool called SET or Qualtrics. The lecturers and course co-ordinators will consider all feedback and respond with summaries and actions.

Your feedback helps teachers to improve the course and its delivery for future students.

Class Representatives in each class can take feedback to the department and faculty staff-student consultative committees.

Student Charter and Responsibilities

The Student Charter assumes and acknowledges that students are active participants in the learning process and that they have responsibilities to the institution and the international community of scholars. The University expects that students will act at all times in a way that demonstrates respect for the rights of other students and staff so that the learning environment is both safe and productive. For further information visit Student Charter (


Elements of this outline may be subject to change. The latest information about the course will be available for enrolled students in Canvas.

In this course you may be asked to submit your coursework assessments digitally. The University reserves the right to conduct scheduled tests and examinations for this course online or through the use of computers or other electronic devices. Where tests or examinations are conducted online remote invigilation arrangements may be used. The final decision on the completion mode for a test or examination, and remote invigilation arrangements where applicable, will be advised to students at least 10 days prior to the scheduled date of the assessment, or in the case of an examination when the examination timetable is published.

Published on 25/06/2020 03:13 p.m.