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ACC8802 Strategic Applications of Management Accounting

Semester 2, 2019 On-campus Toowoomba
Short Description: Strategic Apps of Mgt Acctng
Units : 1
Faculty or Section : Faculty of Business, Education, Law and Arts
School or Department : School of Commerce
Student contribution band : Band 3
ASCED code : 080101 - Accounting
Grading basis : Graded


Examiner: John Sands


Pre-requisite: ACC5213

Other requisites

Pre-requisites: Enrolment in an approved postgraduate program.

Students are required to have access to a personal computer, e-mail capabilities and Internet access to UConnect. Current details of computer requirements can be found at


Accounting to CPA Australia, strategic management accounting is a key component of the overall skills base of today's professional accountant. Professional accountants' engagement in the organisation's management team and their contribution to strategy development and its implementation with the aim of creating customer and shareholder value, and a strong competitive position for the organisation are the reasons why this skill is of significant importance.

Consequently, graduates need to possess an understanding of the strategic application of management accounting tools and techniques of value chain analysis including environmental management accounting that will contribute to the sustainability of the organisation. CPA Australia and The Chartered Accountants of Australia and New Zealand require its professional members to study these management accounting tools and techniques in their respective professional year programs. The proposed course will provide students with an opportunity to achieve learning outcomes about the key tools and techniques of strategic management accounting to achieve organisational sustainability that will be a foundation for their professional program studies or their career in business.


This course is designed to provide students with advanced knowledge that covers the components of the strategic and environmental management accounting tools and techniques of value chain analysis that are needed for business sustainability.


On successful completion of this course, students should be able to:

  1. apply theoretical knowledge of the role of strategic management accounting in supporting strategy development and the day-to-day operations of a sustainable organisation
  2. apply strategic management accounting tools and techniques to improve the contribution and sustainability of value-creating activities
  3. utilise strategic management accounting tools and techniques skills to ensure the role of performance measurement and control systems in value creation is achieved, strategies are implemented and performance monitored and adjusted to improve the success of the strategies
  4. apply and integrate strategic management accounting tools and techniques in the planning, monitoring and implementing of strategies.


Description Weighting(%)
1. Introduction to strategy and strategic applications of management accounting 20.00
2. Creating organisational value through costing, pricing and profitability analysis 20.00
3. Management control systems and performance measurement 20.00
4. Environmental and sustainability management accounting 20.00
5. Sustainability leadership and environmental responsibility strategies of organisations. 20.00

Text and materials required to be purchased or accessed

ALL textbooks and materials available to be purchased can be sourced from USQ's Online Bookshop (unless otherwise stated). (

Please contact us for alternative purchase options from USQ Bookshop. (

Mowen, Hansen, Heitger, Sands, Winata, and Su 2018, Managerial Accounting: Asia-Pacific Edition, Cengage Learning, Australia.
(ISBN 9780170413718.)

Reference materials

Reference materials are materials that, if accessed by students, may improve their knowledge and understanding of the material in the course and enrich their learning experience.
Selected readings that will have access provided on the ACC8802 StudyDesk.

Student workload expectations

Activity Hours
Directed Study 36.00
Independent Study 129.00

Assessment details

Description Marks out of Wtg (%) Due Date Notes
ASSIGNMENT 2 - RESEARCH 100 60 14 Oct 2019

Important assessment information

  1. Attendance requirements:
    It is the students' responsibility to attend and participate appropriately in all activities scheduled for them, and to study all material provided to them or required to be accessed by them, to maximise their chance of meeting the objectives of the course and to be informed of course-related activities and administration.

  2. Requirements for students to complete each assessment item satisfactorily:
    To satisfactorily complete an individual assessment item a student must achieve at least 50% of the marks. (Depending upon the requirements in Statement 4 below, students may not have to satisfactorily complete each assessment item to receive a passing grade in this course.)

  3. Penalties for late submission of required work:
    Students should refer to the Assessment Procedure (point 4.2.4)

  4. Requirements for student to be awarded a passing grade in the course:
    To be assured of receiving a passing grade a student must achieve at least 50% of the total weighted marks available for the course.

  5. Method used to combine assessment results to attain final grade:
    The final grades for students will be assigned on the basis of the aggregate of the weighted marks obtained for each of the summative assessment items in the course.

  6. Examination information:
    There is no examination in this course.

  7. Examination period when Deferred/Supplementary examinations will be held:
    There is no examination in this course, there will be no deferred or supplementary examinations.

  8. University Student Policies:
    Students should read the USQ policies: Definitions, Assessment and Student Academic Misconduct to avoid actions which might contravene University policies and practices. These policies can be found at

Assessment notes

  1. Referencing in assignments:
    Harvard (AGPS) is the referencing system required in this course. Students should use Harvard (AGPS) style in their assignments to format details of the information sources they have cited in their work. The Harvard (AGPS) style to be used is defined by the USQ Library's referencing guide at