Credit points: 15

Subject outline

This elective 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 in a blended delivery mode, students will be equipped with multi-dimensional understanding of organisational processes and performance in their economic, social, cultural and political contexts.

SchoolLa Trobe Business School

Credit points15

Subject Co-ordinatorZahirul Hoque

Available to Study Abroad/Exchange StudentsNo

Subject year levelYear Level 3 - UG

Available as ElectiveYes

Learning ActivitiesWorkshops; class activities through case studies, group assignment, self-assessment test, reading journal articles and individual critical review of journal articles

Capstone subjectNo

Subject particulars

Subject rules

PrerequisitesBUS1AFB OR ACC1AMD


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

Management Accounting Research and Journal of Management Accounting

Resource TypeOther resource

Resource RequirementRecommended

AuthorAcademic journals avaialble online



PublisherElsevier and American Accounting Assoc.


Chapter/article titleN/A



Other descriptionN/A

Source locationN/A

Strategic Management Accounting

Resource TypeBook

Resource RequirementPrescribed

AuthorHOQUE, Zahirul




ISBN978 1 4886 1337 1

Chapter/article titleN/A



Other descriptionN/A

Source locationN/A

Career Ready


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

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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Start date between: and    Key dates

Melbourne (Bundoora), 2021, LTU Term 1, Blended


Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorZahirul Hoque

Class requirements

WorkShopWeek: 2 - 7
Two 3.00 hours workshop per week on weekdays during the day from week 2 to week 7 and delivered via face-to-face.
Two 3.0 hours face-to-face interactive workshop per week on weekdays during the day supported by blended learning tools under the blended delivery mode.


Assessment elementCommentsCategoryContributionHurdle% ILO*

Four online quizzes (worth 5% each), 1,000 words equivalent.

N/AQuizzesIndividualNo20 SILO1, SILO2, SILO3, SILO4

Group Research Project (2,000 words equiv) This turn-it-in group research project promotes students' ability to integrate subject content and complete it collaboratively. Groups consist of 4 students, self-selected via LMS. Each student to contribute 500 words to the group assignment.

N/AOtherGroupNo40 SILO1, SILO2, SILO3, SILO4, SILO5, SILO6

In Class Assessment (1,000 words equivalent) Four class assessments (worth 5% each) Each class assessment consists of conceptual and calculative questions, 250 words equivalent.

N/AOtherIndividualNo20 SILO1, SILO2, SILO3, SILO4

Individual Written Assignment (1,000 words equivalent). Each student will be required to submit a critical review of a journal article.

N/AAssignmentIndividualNo20 SILO1, SILO2, SILO3, SILO4, SILO5