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AFC3141 - Strategic management accounting

6 points, SCA Band 3, 0.125 EFTSL

Undergraduate Faculty of Business and Economics


Clayton Second semester 2009 (Day)


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.


The learning goals associated with this unit are to:

  • explain how management accounting systems can be designed to support corporate, business and operational strategies
  • critically evaluate strategic management accounting concepts, techniques, assumptions and arguments
  • apply management accounting techniques to strategic business decisions
  • describe the behavioural implications of performance measurement systems
  • apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with strategic management accounting.


Within semester assessment: 40%
Examination (3 hours): 60%

Contact hours

One 2-hour lecture and one 1-hour tutorial per week


AFC2130 or AFC2131


AFC3130, AFF3511

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