Availabilities:

Location Domestic International
Gold Coast Session 1,  2 Session 1,  2
Lismore Session 1,  2 Session 1,  2
Melbourne Session 1 Session 1
Online Session 1 N/A
Papua New Guinea - IBSU Port Moresby N/A Session 1
Perth Session 1 Session 1
Sydney Session 1 Session 1

Unit Summary

Unit type

UG Coursework Unit

Credit points

12

AQF level

7

Level of learning

Advanced

Unit aim

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 (1)

Topic 7: Management decision making and the balanced scorecard: frameworks for the analysis of corporate strategy (2) & other performance management systems

Topic 8: Managing multinational operations: transfer pricing (1)

Topic 9: Managing multinational operations: transfer pricing (2)

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

Topic 11: Measuring and managing shareholder value creation

Topic 12: Case study review and exam preparation

Learning outcomes

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.

GA1: , GA2: , GA3: , GA4: , GA5: , GA6: , GA7:
On completion of this unit, students should be able to: 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 texts

  • eBook: Eldenburg, LG, Brooks, A, Oliver, J, Vesty, G, Dormer, R & Murthy, V , 2016, Management Accounting, 3rd edn, Wiley. ISBN: 978EEGRP29521.

  • eBook: Eldenburg, LG, Brooks, A, Oliver, J, Vesty, G, Dormer, R & Murthy, V , 2016, Management Accounting, 3rd edn, Wiley. ISBN: 978EEGRP29521.
Prescribed texts may change in future teaching periods.