Undergraduate - UnitACC3141 - Strategic management accounting

This unit entry is for students who completed this unit in 2015 only. For students planning to study the unit, please refer to the unit indexes in the the current edition of the Handbook. If you have any queries contact the managing faculty for your course or area of study.

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6 points, SCA Band 3, 0.125 EFTSL

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered.

Level	Undergraduate
Faculty	Faculty of Business and Economics
Organisational Unit	Department of Accounting
Offered	Not offered in 2015

Synopsis

The provision and use of management accounting information for strategy implementation, management planning, and control in organisations. The unit aims to provide an in-depth understanding of how performance management systems can be designed to support the strategy of an organisation. Issues related to the design, implementation and use of contemporary performance management systems and techniques are covered, as are behavioural aspects of management accounting systems.

Outcomes

The learning goals associated with this unit are to:

illustrate how management accounting systems can be designed to support strategy
apply management accounting techniques to strategic business decisions
critically assess strategic management accounting concepts and techniques
analyse and make recommendations regarding the design of strategic management accounting systems
apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with strategic management accounting issues and demonstrate in an individual summative assessment task the acquisition of a comprehensive understanding of the topics covered by ACC3141.

Assessment

Within semester assessment: 40%
Examination: 60%

Workload requirements

Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.

Chief examiner(s)

Dr Aldonio Ferreira

Prerequisites

AFC2131 or ACC2131

Prohibitions

AFC3130, AFF3511, ACF3511, AFC3141