STRATEGIC MANAGEMENT ACCOUNTING

ACC3SMA

2016

Credit points: 15

Subject outline

This subject builds on the foundations laid by ACC2CAD Cost Accounting and Decision Making and ACC3MAC Management Accounting and Control. It introduces core concepts in strategic management accounting as they apply to a range of organisational decision-making both in the private and public sectors. Through evidence-based case studies, journal articles, oral presentation and group case study assignment, students develop an understanding that management accounting practices need to be tailored specifically to the strategies and environment of the business. Students also learn to create value through solving problems, critical thinking and working effectively as a team.

SchoolLa Trobe Business School

Credit points15

Subject Co-ordinatorZahirul Hoque

Available to Study Abroad StudentsYes

Subject year levelYear Level 3 - UG

Exchange StudentsYes

Subject particulars

Subject rules

Prerequisites ACC3MAC

Co-requisitesN/A

Incompatible subjectsN/A

Equivalent subjectsN/A

Special conditions This subject is delivered over a 2-weeks period in Summer 3 (10 days in February each year). So, a minimum of 30 hours of study per week is essential for the correct assimilation and comprehension of contents delivered in each lecture and workshop. Students with special needs whose participation in this subject might be limited by any study requirements are encourgaed to consult the Equality and Diversity Centre (EDC). Further information and contact details for the EDC are available at http:\\www.latrobe.edu.au/equality.

Learning resources

Readings

Resource TypeTitleResource RequirementAuthor and YearPublisher
ReadingsStrategic Management AccountingPrescribedHOQUE, Zahirul (2003)PEARSON EDUCATION AUSTRALIA
Discipline SpecificManagement Accounting Research (Journal)RecommendedWim van der Stede (Editor-in-Chief)Elsevier

Graduate capabilities & intended learning outcomes

01. Analyse and interpret strategy-informed management accounting tools such as customer accounting, competitors' analysis, sustainable performance management (balanced scorecard), target cost management, quality cost management and value chain analysis as they apply to a range of organisational contexts.

Activities:
Face-to-face lecture and workshops; group presentations and group research activities through case studies and assignment
Related graduate capabilities and elements:
Inquiry and Analytical Skills (Creative Problem-solving,Inquiry/Research)
Inquiry and Analytical Skills (Creative Problem-solving,Inquiry/Research)
Personal and Professional Skills (Teamwork including leadership and working in groups)
Discipline -Specific Knowledge and Skills (Discipline-Specific Knowledge and Skills)

02. Describe and analyse various strategy typologies and assess how they relate to management control systems in a range of organisational settings.

Activities:
As above.
Related graduate capabilities and elements:
Inquiry and Analytical Skills (Creative Problem-solving,Inquiry/Research)
Inquiry and Analytical Skills (Creative Problem-solving,Inquiry/Research)
Personal and Professional Skills (Teamwork including leadership and working in groups)
Discipline -Specific Knowledge and Skills (Discipline-Specific Knowledge and Skills)

03. Describe and explain the types of innovation and their implications for sustainable business performance.

Activities:
As above
Related graduate capabilities and elements:
Inquiry and Analytical Skills (Creative Problem-solving,Inquiry/Research)
Inquiry and Analytical Skills (Creative Problem-solving,Inquiry/Research)
Personal and Professional Skills (Teamwork including leadership and working in groups)
Discipline -Specific Knowledge and Skills (Discipline-Specific Knowledge and Skills)

04. Learn to create value through solving problems, critical thinking, and communicating effectively.

Activities:
Workshop activities, reading journal articles, group/individual oral presentation, self-assessment test and group case study assignment
Related graduate capabilities and elements:
Inquiry and Analytical Skills (Creative Problem-solving,Inquiry/Research)
Inquiry and Analytical Skills (Creative Problem-solving,Inquiry/Research)
Personal and Professional Skills (Teamwork including leadership and working in groups)
Discipline -Specific Knowledge and Skills (Discipline-Specific Knowledge and Skills)

05. Identify and describe elements of effective teamwork and apply them to the process of collaborative learning to turn a study group into a team, focused on enhancing the individual learning of each member of the team.

Activities:
Workshop activities, group/individual oral presentation and group assignment
Related graduate capabilities and elements:
Personal and Professional Skills (Teamwork including leadership and working in groups)

06. Develop the ability to deal with the complexities of performance management and employee motivation in the global context.

Activities:
Lecture, workshop activities, self-assessment test, reading journal articles
Related graduate capabilities and elements:
Inquiry and Analytical Skills (Creative Problem-solving,Inquiry/Research)
Inquiry and Analytical Skills (Creative Problem-solving,Inquiry/Research)
Discipline -Specific Knowledge and Skills (Discipline-Specific Knowledge and Skills)

Subject options

Select to view your study options…

Start date between: and    Key dates

Melbourne, 2016, Summer 3, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorZahirul Hoque

Class requirements

Lecture Week: 06 - 07
Ten 1.0 hours lecture per study period on weekdays during the day from week 06 to week 07 and delivered via face-to-face.
"Lectures are scheduled 1 hour each day for 5 days Monday - Friday for 2 weeks (5 days x 1h x 2w) = 10 hours or 10 classes"

WorkShop Week: 06 - 07
Ten 2.0 hours workshop per study period on weekdays during the day from week 06 to week 07 and delivered via face-to-face.
"Special requirements: Students must attend 2 hours workshop every day (5 days a week for 2 weeks) = 20 hours. The workshops should be set as a sequence of activities, so that students enrolled into a particular sequence and stayed in the same groups right through."

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 lectures and workshops.50 01, 02, 03, 04, 05, 06
One 10-minute group oral presentationStudents need to form a group of four for the presentation. However, each member of the team will be assessed individually based on his/her individual performance.10 04, 05
One 1500 - 2000-word group assignmentThis turn-it-in group assignment promotes the students' ability to integrate the subject content. Students are to self-select an assignment group of Four members.20 04, 05
4 online quizzes (progressive, each 5%)Four online quizzes will be conducted throughout the duration of the subject via LMS.20 01, 02, 03, 04, 05, 06