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6 points, SCA Band 3, 0.125 EFTSL
Refer to the specific
census and withdrawal dates for the semester(s) in which this unit is offered.
Synopsis
A study of current and emerging issues in strategic management accounting and the development of management accounting systems. Topics include marketing and management accounting, activity based management, environmental costs, and the impact of innovation and change on management accounting.
Outcomes
The learning goals associated with this unit are to:
- identify and discuss contemporary issues in Strategic Management Accounting
- demonstrate an understanding of fundamental issues in business strategy and an appreciation of strategy development and management in the survival and success of a business
- discuss the problems and possibilities in making management accounting more strategically relevant to various functions of a business organisation
- explain current and emerging management accounting issues relating to the design and implementation of strategic, marketing, production, quality and other management models in modern firms
- demonstrate how management accounting may become more strategically relevant and 'add value' to a business.
Assessment
Within semester assessment: 30%
Examination (3 hours): 70%
Chief examiner(s)
Paul Collier
Contact hours
3 hours per week