MAA744 - Strategic Management Accounting

Unit details

Year:

2024 unit information

Enrolment modes:

Not offered in 2024.

Credit point(s):1
EFTSL value:0.125
Unit Chair:Trimester 1: Vincent Bicudo De Castro
Prerequisite:

MAA703

Corequisite:Nil
Incompatible with: MAA302, MAA764
Typical study commitment:

Students will on average spend 150 hours over the teaching period undertaking the teaching, learning and assessment activities for this unit.

This will include educator guided online learning activities within the unit site.

Educator-facilitated (scheduled) learning activities - on-campus unit enrolment:

1 x 3 hour seminar per week

Educator-facilitated (scheduled) learning activities - online unit enrolment:

3 x 3 hour online seminars per trimester plus online independent and collaborative learning activities

Content

This unit builds on the types of accounting information for management planning, control and decision-making that were introduced in MAA703 Accounting for Management. The unit moves from an essentially short-term, operational perspective to a long term, strategic perspective by integrating strategic management process to real life business cases.  In particular, the unit focuses on the link between strategy and resource management in creating value for customers and shareholders. The unit also examines the roles of management accountants in supporting sustainability strategies and providing alignment mechanisms in environmental management in a rapidly changing and increasingly competitive global market.

ULO These are the Learning Outcomes (ULO) for this unit. At the completion of this unit, successful students can: Deakin Graduate Learning Outcomes
ULO1 Explain the concept of strategic management in the contemporary business environment.

GLO1: Discipline-specific knowledge and capabilities
GLO2: Communication
GLO8: Global citizenship

ULO2

Identify appropriate objectives and strategies for organisations in a variety of circumstances.

GLO1: Discipline-specific knowledge and capabilities 
GLO8: Global citizenship

ULO3

Describe the role that management accounting plays in the process of strategic management. GLO1: Discipline-specific knowledge and capabilities

ULO4

Apply strategic management accounting tools and techniques such as life-cycle costing, target costing, quality management, customer profitability analysis, and business process re-engineering. GLO1: Discipline-specific knowledge and capabilities
GLO4: Critical thinking

ULO5

Explain the growing importance of non-financial indicators in performance measurement and their linkage to corporate strategies. GLO1: Discipline-specific knowledge and capabilities
GLO2: Communication
GLO4: Critical thinking
GLO5: Problem solving
GLO8: Global citizenship

ULO6

Discuss the role of management accounting in relation to corporate social responsibility and environmental issues. GLO1: Discipline-specific knowledge and capabilities
GLO4: Critical thinking
GLO5: Problem solving
GLO8: Global citizenship

Assessment

Assessment Description Student output Grading and weighting
(% total mark for unit)
Indicative due week

Assessment 1: (Group of 3) Oral presentation, including question and answer session 

20 minutes 15% Weeks 6-9
Assessment 2: (Group of 3 students) Written assignment  2000 words 25% Week 10
End-of-unit assessment task 
Written Response Test
2 hours 60% End-of-Unit Assessment Period

The assessment due weeks provided may change. The Unit Chair will clarify the exact assessment requirements, including the due date, at the start of the teaching period.

Hurdle requirement

Hurdle requirement: achieve at least 50% of the marks available on the end-of-unit assessment to evidence a minimum proficiency in the aligned discipline learning outcomes included in this unit

Learning Resource

The texts and reading list for the unit can be found on the University Library via the link below: MAA744 Note: Select the relevant trimester reading list. Please note that a future teaching period's reading list may not be available until a month prior to the start of that teaching period so you may wish to use the relevant trimester's prior year reading list as a guide only.

Unit Fee Information

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