acc5sma cpa strategic management accounting

CPA STRATEGIC MANAGEMENT ACCOUNTING

ACC5SMA

2020

Credit points: 15

Subject outline

In this subject you will examine the management accountant's role in dynamic organisations operating in the global business environment. You will: a) develop the skills of the professional accountant in creating, managing and enhancing sustainable value to the organisation through the use of various strategic management accounting tools and techniques; and b) examine techniques for developing, implementing, measuring and monitoring the performance of an organisation to provide feedback for improving strategies.

SchoolLa Trobe Business School (Pre 2022)

Credit points15

Subject Co-ordinatorEsin Ozdil

Available to Study Abroad/Exchange StudentsYes

Subject year levelYear Level 5 - Masters

Available as ElectiveNo

Learning ActivitiesN/A

Capstone subjectNo

Subject particulars

Subject rules

Prerequisites Must have completed 180 credit points of subjects as per the course structure in either LMCPA or LMFAN and seek subject co-ordinator's approval

Co-requisitesN/A

Incompatible subjectsN/A

Equivalent subjectsN/A

Quota Management StrategyN/A

Quota-conditions or rulesN/A

Special conditionsAll students enrolling in the CPA Professional subjects must first enrol with CPA Australia and provide evidence of associate membership with CPA Australia. The final exam for the CPA professional subjects is the official CPA professional accreditation exam set and graded by CPA Australia. Students failing to pass this exam on the first attempt will be offered a second attempt in lieu of a supplementary exam. All CPA Australia exams are at the student's own cost, exam payments must be made directly to CPA Australia.

Minimum credit point requirementN/A

Assumed knowledgeN/A

Learning resources

Study Guide

Resource TypeOther resource

Resource RequirementPrescribed

AuthorCPA Australia

YearN/A

Edition/VolumeN/A

PublisherCPA Australia

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 - Critical Thinking and Problem Solving
INQUIRY AND ANALYSIS - Research and Evidence-Based Inquiry
PERSONAL AND PROFESSIONAL - Adaptability and Self-Management
PERSONAL AND PROFESSIONAL - Ethical and Social Responsibility

Intended Learning Outcomes

01. Critique the role of strategic management accounting in supporting strategy development and day-to-day operations of an organisation.
02. Discriminate and apply key strategic management processes including organisational and industry value analysis to develop understanding of value drivers, cost drivers and the reconfiguring of value chains
03. Examine the role of performance measurement and control systems in value creation, strategy
04. Apply strategic management accounting tools and techniques to improve the effectiveness and long term sustainability of value creating activities
05. Recognise the role of product development/ selection, planning, monitoring and completion in strategy formulation and implementation

Subject options

Select to view your study options…

Start date between: and    Key dates

Melbourne (Bundoora), 2020, Week 06-24, Day

Overview

Online enrolmentNo

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorEsin Ozdil

Class requirements

Lecture/WorkshopWeek: 6 - 18
One 3.00 hours lecture/workshop per week on weekdays during the day from week 6 to week 18 and delivered via face-to-face.
Taught as seven 3-hour face-to-face seminars, plus online material from CPA Australia. Seminar timing will be aligned to match CPA Australia exam dates.

Assessments

Assessment elementCommentsCategoryContributionHurdle%ILO*

CPA Final Exam (3 hours 15 minutes) (3500 word equivalence). Hurdle requirement: Students must pass the matching CPA Program Exam to be eligible to pass this subject. The CPA Program Exams are of three hours and 15 minutes duration. CPA Program exams are open book. As this exam forms part of a professional qualification, the required level of performance is high.

N/ACentral examIndividualYes70SILO1, SILO2, SILO3, SILO4, SILO5

Individual Assignment (1000- words). Students will prepare an individual case study analysis. This will assist students to prepare for the CPA Exam where case study analysis is an important element.

N/AAssignmentIndividualNo10SILO1, SILO2, SILO3, SILO4, SILO5

Group assignment (500 words) per student. Students will work in groups to prepare an in-depth case study analysis. This will assist students to prepare for the CPA Exam where case study analysis is an important element.

N/AAssignmentGroupNo20SILO1, SILO2, SILO3, SILO4, SILO5

Melbourne (Bundoora), 2020, Week 29-43, Day

Overview

Online enrolmentNo

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorEsin Ozdil

Class requirements

SeminarWeek: 30 - 42
One 3.00 hours seminar per week on weekdays during the day from week 30 to week 42 and delivered via face-to-face.
Taught as seven 3-hour face-to-face seminars, plus online material from CPA Australia. Seminar timing will be aligned to match CPA Australia exam dates.

Assessments

Assessment elementCommentsCategoryContributionHurdle%ILO*

CPA Final Exam (3 hours 15 minutes) (3500 word equivalence). Hurdle requirement: Students must pass the matching CPA Program Exam to be eligible to pass this subject. The CPA Program Exams are of three hours and 15 minutes duration. CPA Program exams are open book. As this exam forms part of a professional qualification, the required level of performance is high.

N/ACentral examIndividualYes70SILO1, SILO2, SILO3, SILO4, SILO5

Individual Assignment (1000- words). Students will prepare an individual case study analysis. This will assist students to prepare for the CPA Exam where case study analysis is an important element.

N/AAssignmentIndividualNo10SILO1, SILO2, SILO3, SILO4, SILO5

Group assignment (500 words) per student. Students will work in groups to prepare an in-depth case study analysis. This will assist students to prepare for the CPA Exam where case study analysis is an important element.

N/AAssignmentGroupNo20SILO1, SILO2, SILO3, SILO4, SILO5