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Unit of Study ACC73001 - Advanced Management Accounting (2020)

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Unit Snapshot

  • Enrolment information

    This is an advanced unit. It is highly recommended that students take this unit after having completed an introductory Finance or Economics unit.

Unit description

Presents advanced knowledge and skills in management accounting for support in organisational strategic decision-making. Students will develop and apply analytical and problem-solving skills to provide advice on issues associated with strategy development, implementation and monitoring. Using case studies, students will tackle contemporary issues such as sustainable management practices, effective corporate social responsibility and managing multi-national operations.

Unit content

Topic 1: Management decision making and corporate strategy: review of strategic management accounting concepts

Topic 2: Managing product mix and product pricing

Topic 3: Managing supply chains and just-in-time inventory management systems

Topic 4: Governance and risk management: relevant information for strategic decision making and management of risk assessments

Topic 5: Managing corporate sustainability and life cycle analysis

Topic 6: Management decision making and the balanced scorecard: frameworks for the analysis of corporate strategy (part 1)

Topic 7: Management decision making and the balanced scorecard: frameworks for the analysis of corporate strategy (part 2) 

Topic 8: Managing multinational operations: responsibility accounting 

Topic 9: Managing multinational operations: transfer pricing

Topic 10: Managing and compensating executive performance: distinguishing executive performance from organisational performance

Topic 11: Measuring and managing shareholder value creation

 

Availabilities

Location Domestic International
Gold Coast
Session1,2
Session1,2
Lismore
Session1,2
Session1,2
Melbourne
Session1
Session1
Online
Session1
Session1
Papua New Guinea - IBSU Port Moresby N/A
Session1
Perth
Session1
Session1
Sydney
Session1
Session1

Learning outcomes and graduate attributes

Unit Learning Outcomes express learning achievement in terms of what a student should know, understand and be able to do on completion of a unit. These outcomes are aligned with the graduate attributes. The unit learning outcomes and graduate attributes are also the basis of evaluating prior learning.

On completion of this unit, students should be able to:

GA1: Intellectual rigour, GA2: Creativity, GA3: Ethical practice, GA4: Knowledge of a discipline, GA5: Lifelong learning, GA6: Communication and social skills, GA7: Cultural competence
Learning outcome count Learning outcome description GA1 GA2 GA3 GA4 GA5 GA6 GA7
1 Appraise the role of management accounting information in organisational planning and control, performance measurement and strategic decision-making
2 Critically analyse management accounting concepts and techniques
3 Apply management accounting techniques to support strategic business decisions
4 Evaluate issues associated with organisational governance, risk management and ethical practices and present recommendations.

On completion of this unit, students should be able to:

  1. Appraise the role of management accounting information in organisational planning and control, performance measurement and strategic decision-making
    • GA4:
    • GA6:
  2. Critically analyse management accounting concepts and techniques
    • GA4:
  3. Apply management accounting techniques to support strategic business decisions
    • GA3:
    • GA4:
  4. Evaluate issues associated with organisational governance, risk management and ethical practices and present recommendations.
    • GA3:
    • GA4:
    • GA6:

Prescribed learning resources

Prescribed Texts
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Prescribed Texts
  • No prescribed texts.

Prescribed Learning Resources may change in future Teaching Periods.