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.

School: La Trobe Business School (Pre 2022)

Credit points: 15

Subject Co-ordinator: Zahirul Hoque

Available to Study Abroad/Exchange Students: Yes

Subject year level: Year Level 3 - UG

Available as Elective: No

Learning Activities: N/A

Capstone subject: No

Subject particulars

Subject rules

Prerequisites: ACC1AMD OR BUS1AFB

Co-requisites: N/A

Incompatible subjects: N/A

Equivalent subjects: N/A

Quota Management Strategy: N/A

Quota-conditions or rules: N/A

Special conditions: N/A

Minimum credit point requirement: N/A

Assumed knowledge: N/A

Learning resources

Strategic Management Accounting

Resource Type: Book

Resource Requirement: Prescribed

Author: HOQUE, Zahirul

Year: 2016

Edition/Volume: N/A

Publisher: PEARSON EDUCATION AUSTRALIA

ISBN: 978 1 4886 1337 1

Chapter/article title: N/A

Chapter/issue: N/A

URL: N/A

Other description: N/A

Source location: N/A

Management Accounting Research and Journal of Management Accounting

Resource Type: Other resource

Resource Requirement: Recommended

Author: Academic journals avaialble online

Year: N/A

Edition/Volume: N/A

Publisher: Elsevier and American Accounting Assoc.

ISBN: N/A

Chapter/article title: N/A

Chapter/issue: N/A

URL: N/A

Other description: N/A

Source location: N/A

Career Ready

Career-focused: No

Work-based learning: No

Self sourced or Uni sourced: N/A

Entire subject or partial subject: N/A

Total hours/days required: N/A

Location of WBL activity (region): N/A

WBL addtional requirements: N/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 not currently offered - Subject options not available.