ACW3431 - Management accounting - 2018

6 points, SCA Band 3, 0.125 EFTSL

Undergraduate - Unit

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


Business and Economics

Organisational Unit

Department of Accounting

Chief examiner(s)

Dr Pak Mei Sen (First semester)
Dr Puspavathy Rassiah (Second semester)


Dr Pak Mei Sen (First semester)
Dr Puspavathy Rassiah (Second semester)

Unit guides



  • First semester 2018 (On-campus)
  • Second semester 2018 (On-campus)


ACW2391 or equivalent.


AFC3131, ACC3131, AFF3431, ACF3431, ACB3021, AFG3021, ACG3021, AFW3021, ACC3200, ACF3200


This unit focuses on the provision and use of management accounting information for management planning and control in organisations. Technical and behavioural issues related to budgeting, variance analysis, performance measurement, and value chain management are considered.


The learning goals associated with this unit are to:

  1. apply management accounting techniques to enable managers to measure and enhance organisational performance
  2. analyse and make recommendations regarding the design of management accounting systems
  3. evaluate management accounting systems in terms of their behavioural implications
  4. apply critical thinking, problem solving and communication skills to demonstrate a comprehensive understanding of the topics covered in ACW3431.


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.

See also Unit timetable information