ACF5100 - Strategic management accounting - 2019

6 points, SCA Band 3, 0.125 EFTSL

Postgraduate - 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 Christo Karunananthan

Unit guides



  • First semester 2019 (Evening)
  • First semester 2019 (On-campus)
  • Second semester 2019 (On-campus)




In today's business environment the accountant engages with the organisation's senior managers and contributes to strategy formulation and implementation. This unit focuses on the concepts and techniques of business strategy formulation and how management accounting information systems act as a corporate control system providing information for strategic decisions.


The learning goals associated with this unit are to:

  1. demonstrate how management accounting systems can be designed to support strategy
  2. critically evaluate strategic management accounting concepts and techniques
  3. apply management accounting techniques to strategic business decisions
  4. analyse and make recommendations regarding the design of performance measurement systems and strategic management accounting systems
  5. apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with advanced strategic management accounting and demonstrate in an individual summative assessment task the acquisition of comprehensive understanding of the topics covered by ACF5100.


Within semester assessment: 50% + Examination: 50%

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