Studying online

There are now 2 possible online modes for units:

Units with modes Online timetabled and Online flexible are available for any student to self-enrol and study online.

Click on an offering mode for more details.

Unit Overview


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.

6 points
(see Timetable)
Semester 1UWA (Perth)Face to face
Semester 1AlbanyFace to face
Details for undergraduate courses
  • Level 3 option in the Accounting major sequence
  • Level 3 elective

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.

Student may be offered supplementary assessment in this unit if they meet the eligibility criteria.

Unit Coordinator(s)
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
  • 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.
  • Unit readings, including any essential textbooks, are listed in the unit outline for each unit, one week prior the commencement of study. The unit outline will be available via the LMS and the UWA Handbook one week prior the commencement of study. Reading lists and essential textbooks are subject to change each semester. Information on essential textbooks will also be made available on the Essential Textbooks. This website is updated regularly in the lead up to semester so content may change. It is recommended that students purchase essential textbooks for convenience due to the frequency with which they will be required during the unit. A limited number of textbooks will be made available from the Library in print and will also be made available online wherever possible. Essential textbooks can be purchased from the commercial vendors to secure the best deal. The Student Guild can provide assistance on where to purchase books if required. Books can be purchased second hand at the Guild Secondhand bookshop (second floor, Guild Village), which is located on campus.
  • Contact hours provide an indication of the type and extent of in-class activities this unit may contain. The total amount of student work (including contact hours, assessment time, and self-study) will approximate 150 hours per 6 credit points.