STRATEGIC MANAGEMENT ACCOUNTING

ACC3SMA

2015

Credit points: 15

Subject outline

The purpose of this subject is to provide students with an understanding of contemporary management accounting issues such as target costing, customer accounting, competitors' analysis, innovation and accounting change; strategy mapping and sustainable balanced scorecard performance management as they are used within organisational settings. A key aim will be to extend students' understanding of management accounting beyond the technical skills and competencies acquired in earlier management accounting studies to an understanding of how these are used within organisations. It maps significant new trends in management accounting, explaining the new techniques, practices and philosophies associated with the rise of strategic and environmental management in today's competitive and IT-based organisations. Learning activities includes face-to-face seminars and workshops supported by on-line resources such as teaching notes, journal articles, on-line forums, and video clips.

SchoolLa Trobe Business School

Credit points15

Subject Co-ordinatorZahirul Hoque

Available to Study Abroad StudentsNo

Subject year levelYear Level 3 - UG

Exchange StudentsNo

Subject particulars

Subject rules

PrerequisitesN/A

Co-requisitesN/A

Incompatible subjects ACC3AMA

Equivalent subjectsN/A

Special conditionsN/A

Readings

Resource TypeTitleResource RequirementAuthor and YearPublisher
ReadingsStrategic Management AccountingPrescribedHOQUE, Zahirul (2003)PEARSON EDUCATION AUSTRALIA

Graduate capabilities & intended learning outcomes

01. To work effectively with a colleague in researching, critical analysis and solving complex strategic management problems in businesses.

Activities:
Theoretical and practical discussion of contemporary issues in the field in lectures and tutorials. Working in a team for class case study presentation, group written case study assignment, tutorial activities, and participate in lecture activities (solving accounting and business problems)
Related graduate capabilities and elements:
Literacies and Communication Skills (Writing,Speaking,Quantitative Literacy,Cultural Literacy)
Literacies and Communication Skills (Writing,Speaking,Quantitative Literacy,Cultural Literacy)
Literacies and Communication Skills (Writing,Speaking,Quantitative Literacy,Cultural Literacy)
Literacies and Communication Skills (Writing,Speaking,Quantitative Literacy,Cultural Literacy)
Inquiry and Analytical Skills (Critical Thinking)

02. To develop the ability to deal with the complexities of performance measurement and management and employee motivation in a global context.

Activities:
As above
Related graduate capabilities and elements:
Literacies and Communication Skills (Writing,Speaking,Quantitative Literacy,Cultural Literacy)
Literacies and Communication Skills (Writing,Speaking,Quantitative Literacy,Cultural Literacy)
Literacies and Communication Skills (Writing,Speaking,Quantitative Literacy,Cultural Literacy)
Literacies and Communication Skills (Writing,Speaking,Quantitative Literacy,Cultural Literacy)
Inquiry and Analytical Skills (Critical Thinking)

03. To develop an awareness of the organizational and management accounting changes in broader organizational, ethical, social and environmental contexts at local and global levels within which they operate.

Activities:
As above
Related graduate capabilities and elements:
Literacies and Communication Skills (Writing,Speaking,Quantitative Literacy,Cultural Literacy)
Literacies and Communication Skills (Writing,Speaking,Quantitative Literacy,Cultural Literacy)
Literacies and Communication Skills (Writing,Speaking,Quantitative Literacy,Cultural Literacy)
Literacies and Communication Skills (Writing,Speaking,Quantitative Literacy,Cultural Literacy)
Inquiry and Analytical Skills (Critical Thinking)

04. To be able to analyze the effectiveness of alternative management control techniques for sustainability in changing global business environment.

Activities:
As above
Related graduate capabilities and elements:
Literacies and Communication Skills (Writing,Speaking,Quantitative Literacy,Cultural Literacy)
Literacies and Communication Skills (Writing,Speaking,Quantitative Literacy,Cultural Literacy)
Literacies and Communication Skills (Writing,Speaking,Quantitative Literacy,Cultural Literacy)
Literacies and Communication Skills (Writing,Speaking,Quantitative Literacy,Cultural Literacy)
Inquiry and Analytical Skills (Critical Thinking)

05. To be able to understand how management accounting creates sustainable success

Activities:
As above
Related graduate capabilities and elements:
Literacies and Communication Skills (Writing,Speaking,Quantitative Literacy,Cultural Literacy)
Literacies and Communication Skills (Writing,Speaking,Quantitative Literacy,Cultural Literacy)
Literacies and Communication Skills (Writing,Speaking,Quantitative Literacy,Cultural Literacy)
Literacies and Communication Skills (Writing,Speaking,Quantitative Literacy,Cultural Literacy)
Inquiry and Analytical Skills (Critical Thinking)

06. To be able to analyze the effectiveness of public sector/non-profit performance management and control techiniques in the context of New Public Management (NPM).

Activities:
As above
Related graduate capabilities and elements:
Literacies and Communication Skills (Writing,Speaking,Quantitative Literacy,Cultural Literacy)
Literacies and Communication Skills (Writing,Speaking,Quantitative Literacy,Cultural Literacy)
Literacies and Communication Skills (Writing,Speaking,Quantitative Literacy,Cultural Literacy)
Literacies and Communication Skills (Writing,Speaking,Quantitative Literacy,Cultural Literacy)
Inquiry and Analytical Skills (Critical Thinking)

Subject options

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Start date between: and    Key dates

Melbourne, 2015, Summer 3, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorZahirul Hoque

Class requirements

Lecture Week: 06 - 07
Eight 2.0 hours lecture per study period on weekdays during the day from week 06 to week 07 and delivered via face-to-face.
"sessions are scheduled Monday - Thursday"

WorkShop Week: 06 - 07
Eight 2.0 hours workshop per study period on weekdays during the day from week 06 to week 07 and delivered via face-to-face.
"sessions are scheduled Monday - Thursday"

Assessments

Assessment elementComments% ILO*
one 2-hour final examinationThe final examination paper is made up of short essay type questions and mini case studies. Topics include materials covered in lecture and tutorials.65 01, 02, 03, 04, 05, 06
one 20-minute group presentation (10-minutes per member)Students need to form a group of two for the presentation. However, each member of the team will be assessed individually based on his/her individual performance. The presentation is assessed by both peers (class mates) and the tutor based on these criteria: Content - relevant, logical (3 marks); Clarity of explanations (2 marks); Preparation (organized) (2 marks); Delivery (voice, eye contact, etc (2 mark10 01, 03, 04
one 3,000-word group assignment (1,500-words per member)The assignment promotes the students' ability to integrate the subject content. Students are to self-select an assignment group of THREE members.25 01, 02, 03, 04, 05, 06