MAA744 - Strategic Management Accounting
Unit details
Year: | 2024 unit information |
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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 |
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ULO1 | Explain the concept of strategic management in the contemporary business environment. | GLO1: Discipline-specific knowledge and capabilities |
ULO2 | Identify appropriate objectives and strategies for organisations in a variety of circumstances. | GLO1: Discipline-specific knowledge and capabilities |
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 |
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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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