ACCT3203 Contemporary Managerial Accounting

6 points
(see Timetable)
Semester 2UWA (Perth)Face to face
Details for undergraduate courses
  • Level 3 option in the Accounting major sequence
  • The area of knowledge for this unit is Management and Commerce
  • Category B broadening unit for students
  • Level 3 elective
This unit focuses on the strategic aspects of management planning and control for profit seeking firms and examines the contribution management accounting makes in setting and maintaining organisational direction. Topics include the development of performance measurement and evaluation systems within decentralised firms; the use of financial and non-financial performance measures for evaluating business unit performance; pricing intra-organisational exchanges; the cost allocation problem; and contemporary topics such as strategic cost management, customer profitability analysis and investment in new technology.
Students are able to (1) demonstrate an understanding of how management accounting information assists managers to make effective planning and controlling decisions through in-depth knowledge of management accounting concepts and techniques; (2) apply management accounting techniques to various types of manufacturing businesses that assist in decision making; (3) critically analyse problems that may arise in manufacturing and service businesses; (4) evaluate solutions to problems to arrive at reasonably logical decisions in management accounting; (5) communicate clearly, concisely and logically, both orally and in written form; and (6) demonstrate an ability to work effectively in teams.
Indicative assessments in this unit are as follows: (1) tutorial assessment; (2) group assignment; and (3) examinations. 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 Thanesvary Subraamanniam
Unit rules
ACCT1112 Management Accounting
ACCT2112 Management Accounting
ACCT2203 Contemporary Managerial Accounting
Contact hours
lectures/tutorials/seminars/workshops: up to 3 hours per week
Unit Outline
Semester 2-2020 [SEM-2-2020]
  • The availability of units in Semester 1, 2, etc. was correct at the time of publication but may be subject to change.
  • All students are responsible for identifying when they need assistance to improve their academic learning, research, English language and numeracy skills; seeking out the services and resources available to help them; and applying what they learn. Students are encouraged to register for free online support through GETSmart; to help themselves to the extensive range of resources on UWA's STUDYSmarter website; and to participate in WRITESmart and (ma+hs)Smart drop-ins and workshops.
  • Books and other material wherever listed may be subject to change. Book lists relating to 'Preliminary reading', 'Recommended reading' and 'Textbooks' are, in most cases, available via the Booktopia Textbook Finder, which has the functionality to search by course code, course, ISBN and title, and may also be posted or available at the appropriate school's administrative offices. Where texts are listed in the unit description above, an asterisk (*) indicates that the book is available in paperback.