Analysis for Competitive Advantage

ACC30009 12.5 Credit Points Hawthorn, Online, Sarawak Available to incoming Study Abroad and Exchange students


  • One semester or equivalent

Contact hours

  • 24 hours face to face + blended

On-campus unit delivery combines face-to-face and digital learning. For Online unit delivery, learning is conducted exclusively online.

2023 teaching periods


Higher Ed. Semester 2

31 Jul 23 - 29 Oct 23

5 Dec 23

Last self enrolment:
13 Aug 23

31 Aug 23

Last withdraw without fail:
15 Sep 23

More teaching periods
Swinburne Online

Teaching Period 2

10 Jul 23 - 8 Oct 23

31 Oct 23

Last self enrolment:
23 Jul 23

4 Aug 23

Last withdraw without fail:
25 Aug 23

Aims and objectives

This unit is designed to equip you with enhanced knowledge and in-depth understanding of management accounting concepts and technique application to achieve sustainable competitive edge. It addresses the interplay between competitive advantage and strategic management accounting in the context of contemporary operational environment. The link between strategy and resource management is emphasised, with the focus on value creation in achieving and maintaining a sustainable organisation.
Unit Learning Outcomes (ULO)
On successful completion of this unit students will be able to:
1. Explain and demonstrate the role of management accounting in supporting strategy development and implementation
2. Identify and evaluate the strategic positions and strategic options of contemporary organisations to achieving sustainable competitive advantage
3. Apply appropriate strategic management accounting techniques to a range of complex business situations to improve value-creating activities in the day-to-day operations of an organisation
4. Apply divergent thinking, problem solving and research skills to solve cases in strategic management accounting and to communicate ideas both verbally and in writing
5. Work collaboratively in groups to conduct research on real-world scenarios while applying suitable analytical techniques.