UWA Handbook 2017

Unit details

ACCT3323 Strategic Management Accounting

Credit 6 points
  Offering
(see Timetable)
AvailabilityLocationMode
Semester 1UWA (Perth)Face to face
Details for undergraduate courses
  • Level 3 option in the Accounting major sequence
  • Category B broadening unit for Bachelor of Arts, Bachelor of Science and Bachelor of Design students
  • Level 3 elective
Content This unit focuses on the strategic application of management accounting concepts, tools and techniques to analyse and resolve problems of local and international firms. Topics include the implementation of strategies through budgets and balanced scorecards, the development of strategic supply chain alliances with activity based costing, the role of transfer prices in aligning the incentives of autonomous divisions, and the value and cost of production capacity. In depth group discussions and evaluations of case studies are used to develop an appreciation of how strategic management accounting concepts, tools and techniques can be deployed in the context of the complex, real world situations of many firms and the behavioural consequences that can flow from such use.
Outcomes Students are able to (1) develop a cost-benefit analysis of management accounting information systems to evaluate products and employees; (2) visually and orally present the implementation of a management accounting information system; (3) evaluate the success of a real implementation of a management accounting information system; (4) learn from other's points of view to critically evaluate a management accounting information system; and (5) work in teams to formulate advice to improve an existing management accounting information system in a written report.
Assessment Typically this unit is assessed in the following ways: (1) group report; (2) individual reflection; and (3) final examination. Further information is available in the unit outline.

Supplementary assessment is not available in this unit except in the case of a bachelor's pass degree student who has obtained a mark of 45 to 49 overall and is currently enrolled in this unit, and it is the only remaining unit that the student must pass in order to complete their course.
Unit Coordinator(s) Dr Stijn Masschelein
Unit rules
Prerequisites: ACCT2112 Management Accounting; for pre-2012 courses: ACCT2203 Contemporary Managerial Accounting
Contact hours lectures/tutorials/seminars/workshops: up to 3 hours per week
Unit Outlinehttp://www.unitoutlines.biz.uwa.edu.au/Units/ACCT3323/SEM-1/2017

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