acc3sma strategic management accounting

STRATEGIC MANAGEMENT ACCOUNTING

ACC3SMA

Not currently offered

Credit points: 15

Subject outline

This subject is designed to help students developing comprehensive understanding and analysing cost and management accounting information required for strategy-oriented decisions in public, private and non profit organisations. It focuses on contemporary strategic management accounting tools such as customer accounting, competitor accounting, value chain analysis, target costing, life cycle costing, just-in-time systems, strategy map and the balanced scorecard, total quality management, and benchmarking analysis as they apply to a range of organisational strategy implementation or execution related decision-making in the digitalized world. Through evidence-based case studies, journal articles, and research projects, students will be equipped with multi-dimensional understanding of organisational performance in its economic, social, cultural and political contexts.

SchoolLa Trobe Business School (Pre 2022)

Credit points15

Subject Co-ordinatorZahirul Hoque

Available to Study Abroad/Exchange StudentsYes

Subject year levelYear Level 3 - UG

Available as ElectiveNo

Learning ActivitiesN/A

Capstone subjectNo

Subject particulars

Subject rules

PrerequisitesACC1AMD OR BUS1AFB

Co-requisitesN/A

Incompatible subjectsN/A

Equivalent subjectsN/A

Quota Management StrategyN/A

Quota-conditions or rulesN/A

Special conditionsN/A

Minimum credit point requirementN/A

Assumed knowledgeN/A

Learning resources

Strategic Management Accounting

Resource TypeBook

Resource RequirementPrescribed

AuthorHOQUE, Zahirul

Year2016

Edition/VolumeN/A

PublisherPEARSON EDUCATION AUSTRALIA

ISBN978 1 4886 1337 1

Chapter/article titleN/A

Chapter/issueN/A

URLN/A

Other descriptionN/A

Source locationN/A

Management Accounting Research and Journal of Management Accounting

Resource TypeOther resource

Resource RequirementRecommended

AuthorAcademic journals avaialble online

YearN/A

Edition/VolumeN/A

PublisherElsevier and American Accounting Assoc.

ISBNN/A

Chapter/article titleN/A

Chapter/issueN/A

URLN/A

Other descriptionN/A

Source locationN/A

Career Ready

Career-focusedNo

Work-based learningNo

Self sourced or Uni sourcedN/A

Entire subject or partial subjectN/A

Total hours/days requiredN/A

Location of WBL activity (region)N/A

WBL addtional requirementsN/A

Graduate capabilities & intended learning outcomes

Graduate Capabilities

DISCIPLINE KNOWLEDGE AND SKILLS
INQUIRY AND ANALYSIS - Creativity and Innovation
INQUIRY AND ANALYSIS - Research and Evidence-Based Inquiry
PERSONAL AND PROFESSIONAL - Leadership and Teamwork

Intended Learning Outcomes

01. Analyse and interpret strategy-informed cost and management accounting information as they apply to a range of organisational contexts.
02. Describe and analyse various strategy typologies and assess how they relate to cost and management accounting systems in a range of organisational settings.
03. Describe and explain the types of business process and accounting innovations and their implications for sustainable business performance om the digitalized world.
04. Learn to create strategic management accounting value through problem solving, critical thinking, and communicating effectively using digital or smart technologies.
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.
06. Develop the ability to deal with the complexities of performance management and employee motivation in the global context.

Subject options

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Subject not currently offered - Subject options not available.