ACCT3323 Strategic Management Accounting

6 points
(see Timetable)
Semester 1UWA (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 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.
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.
Indicative assessments in this unit are as follows: (1) group presentations; (2) group report; 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
ACCT2112 Management Accounting; for pre-2012 courses: ACCT2203 Contemporary Managerial Accounting
Contact hours
lectures/tutorials/seminars/workshops: up to 3 hours per week
Unit Outline
Semester 1-2020 [SEM-1-2020]
  • 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.