Strategic Management Accounting

ACC80015 12.5 Credit Points Hawthorn


  • One Semester or equivalent

Contact hours

  • 36 hours face to face + blended

On-campus unit delivery combines face-to-face and digital learning.

Aims and objectives

The unit examines the strategic management accountants’ role in dynamic organisations operating in the global business environment. The unit highlights the management accounting tools and techniques of value chain analysis and project management which have become increasingly important in contemporary operational environments. This unit integrates the materials from the CPA Program Professional Level segment titled Strategic Management Accounting and prepares you for the CPA examination. This is a core unit in the Master of Professional Accounting (CPA Specialisation) degree.
Unit Learning Outcomes (ULO) 
Students who successfully complete this unit will be able to:
1. Critically analyse the role of strategic management accounting in supporting strategy development and the day-to-day operations of an organisation
2. Critically evaluate the strategic management process and organisational and industry value analysis to understanding value drivers, cost drivers and the reconfiguring value chains
3. Apply strategic management accounting tools and techniques to improve the contribution and sustainability of value-creating activities
4. Communicate proficiently and in professional practice and act as a leader or member of a team