AFF3511 - Strategic management accounting
6 points, SCA Band 2, 0.125 EFTSL
Offered
Not offered in 2007
Synopsis
Concepts and techniques of business strategy formulation, and how management accounting information systems act as a corporate control system providing information for strategic decisions.
Objectives
The learning objectives of this unit are to:
- explain how management accounting systems can be designed to support corporate, business and operational strategies;
- critically evaluate strategic management accounting concepts, techniques, assumptions, and arguments;
- apply management accounting techniques to strategic business decisions;
- describe the behavioural implications of performance measurement systems;
- apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with strategic management accounting issues.
Assessment
Participation in tutorials: 10%
Assignment: 20%
Final examination (3 hours): 70%
Contact hours
3 hours per week
Prerequisites
Any four second year units offered by the Faculty of Business and Economics.