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Handbooks Courses Units

AFF5080 - Business accounting II : strategic issues

6 points, SCA Band 3, 0.125 EFTSL

Postgraduate Faculty of Business and Economics


Caulfield Second semester 2008 (Day)


A study of current and emerging issues in strategic management accounting and the development of management accounting systems. Topics include marketing and management accounting, activity based management, environmental costs, and the impact of innovation and change on management accounting.


The learning goals associated with this unit are to:

  • identify and discuss contemporary issues in Strategic Management Accounting
  • demonstrate an understanding of fundamental issues in business strategy and an appreciation of strategy development and management in the survival and success of a business
  • discuss the problems and possibilities in making management accounting more strategically relevant to various functions of a business organisation
  • explain current and emerging management accounting issues relating to the design and implementation of strategic, marketing, production, quality and other management models in modern firms
  • demonstrate how management accounting may become more strategically relevant and 'add value' to a business.


Within semester assessment: 30%
Examination (3 hours): 70%

Contact hours

3 hours per week



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