Overview

This unit is designed to equip students 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.

Teaching Periods
Location
Start and end dates
Last self-enrolment date
Census date
Last withdraw without fail date
Results released date
Teaching Period 1
Location
Online
Start and end dates
11-March-2024
09-June-2024
Last self-enrolment date
24-March-2024
Census date
05-April-2024
Last withdraw without fail date
26-April-2024
Results released date
02-July-2024
Semester 2
Location
Hawthorn
Start and end dates
29-July-2024
27-October-2024
Last self-enrolment date
11-August-2024
Census date
31-August-2024
Last withdraw without fail date
13-September-2024
Results released date
03-December-2024
Teaching Period 3
Location
Online
Start and end dates
04-November-2024
09-February-2025
Last self-enrolment date
17-November-2024
Census date
29-November-2024
Last withdraw without fail date
27-December-2024
Results released date
04-March-2025

Learning outcomes

Students who successfully complete this unit will be able to:

  • Explain and demonstrate the role of management accounting in supporting strategy development and implementation
  • Identify and evaluate the strategic positions and strategic options of contemporary organisations to achieving sustainable competitive advantage
  • 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
  • Apply divergent thinking, problem solving and research skills to solve cases in strategic management accounting and to communicate ideas both verbally and in writing
  • Work collaboratively in groups to conduct research on real-world scenarios while applying suitable analytical techniques

Teaching methods

Hawthorn

Type Hours per week Number of weeks Total (number of hours)
On-campus
Class
2.00 12 weeks 24
Online
Lecture
1.00 12 weeks 12
Unspecified Activities
Independent Learning
9.50 12 weeks 114
TOTAL150

Swinburne Online

Type Hours per week Number of weeks Total (number of hours)
Online
Directed Online Learning and Independent Learning
12.50 12 weeks 150
TOTAL150

Assessment

Type Task Weighting ULO's
AssessmentIndividual 40 - 60% 1,2,3,4 
Assignment and Presentation 1Individual 5 - 15% 1,2,3,4,5 
Assignment and Presentation 2Group 15 - 25% 1,2,3,4,5 
Class ExercisesIndividual 5 - 15% 1,2,3,4,5 
Class ExercisesGroup 5 - 15% 1,2,3,4,5 
TestIndividual 10 - 20% 1,2,3,4 

Content

  • Business Strategy and Competitive Advantage
  • Value Chain Analysis and Management
  • Transfer Pricing and International Issues
  • Performance Evaluation: Financial and Non-Financial Measures
  • Balanced Scorecard (BSC)
  • Environmental and Social Management Accounting (ESMA)
  • Contemporary Management Accounting Systems
  • Working capital Management (inventory, accounts receivable, accounts payable and cash)

Study resources

Reading materials

A list of reading materials and/or required textbooks will be available in the Unit Outline on Canvas.