STRATEGIC MANAGEMENT ACCOUNTING
Credit points: 15
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
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
PrerequisitesBUS1AFB OR ACC1AMD
Quota Management StrategyN/A
Quota-conditions or rulesN/A
Minimum credit point requirementN/A
Management Accounting Research and Journal of Management Accounting
AuthorAcademic journals avaialble online
PublisherElsevier and American Accounting Assoc.
Strategic Management Accounting
PublisherPEARSON EDUCATION AUSTRALIA
ISBN978 1 4886 1337 1
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
Intended Learning Outcomes
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Melbourne (Bundoora), 2021, LTU Term 1, Blended
Maximum enrolment sizeN/A
Subject Instance Co-ordinatorZahirul Hoque
WorkShopWeek: 2 - 7
Two 3.00 h 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.
Four online quizzes (worth 5% each), 1,000 words equivalent.
|Quizzes||Individual||No||20||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.
|Other||Group||No||40||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.
|Other||Individual||No||20||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.
|Assignment||Individual||No||20||SILO1, SILO2, SILO3, SILO4, SILO5|