BUSMGT 734 : Strategic Management Accounting

Business and Economics

2021 Quarter Four (1218) (15 POINTS)

Course Prescription

Critically analyses the role of strategic management accounting in facilitating strategic decision making and sustainable value creation. Evaluates strategic cost management tools and techniques, budgetary control systems and performance measurement through an applied project.

Course Overview

Strategic Management Accounting (BUSMGT 734) is designed to provide students with additional management accounting knowledge and tools, while taking a more strategic view on the role of information and how to think about and arrange data to enable ecient decision-making by managers in organisations. This course is a requirement for students who wish to become professional accountants and is very valuable for anyone who will be in a decision-making role in future. The development of critical thinking and the integration of knowledge are important priorities in this course.

Course Requirements

Prerequisite: 60 points from BUSMGT 711–714 with at least a B- average

Capabilities Developed in this Course

Capability 1: Disciplinary Knowledge and Practice
Capability 2: Critical Thinking
Capability 3: Solution Seeking
Capability 4: Communication and Engagement
Capability 6: Social and Environmental Responsibilities

Learning Outcomes

By the end of this course, students will be able to:
  1. Compare key performance measurement models and their roles in performance management (Capability 1)
  2. Evaluate the role of sustainability in management accounting (Capability 2 and 6)
  3. Assess the significance of contemporary developments (Capability 2)
  4. Evaluate the main revenue management concepts and models (Capability 3)
  5. Apply effective business communication skills and strategies in both written and oral formats (Capability 4.1, 4.2 and 4.3)

Assessments

Assessment Type Percentage Classification
Case Studies 15% Group Coursework
Test 15% Individual Test
Reports 25% Individual Coursework
Test 45% Individual Test
Assessment Type Learning Outcome Addressed
1 2 3 4 5
Case Studies
Test
Reports
Test

Workload Expectations

This course is a standard 15 point course and students are expected to spend 10 hours per week involved in each 15 point course that they are enrolled in. 

For this course, you can expect 15 hours of lectures, 20 hours of tutorials, 20 hours of team-based learning sessions, 45 hours of reading and thinking about the content and 50 hours of work on assignments and/or test preparation.

Delivery Mode

Student Feedback

At the end of every semester students will be invited to give feedback on the course and teaching through a tool called SET or Qualtrics. The lecturers and course co-ordinators will consider all feedback and respond with summaries and actions.

Your feedback helps teachers to improve the course and its delivery for future students.

Class Representatives in each class can take feedback to the department and faculty staff-student consultative committees.

Digital Resources

Course materials are made available in a learning and collaboration tool called Canvas which also includes reading lists and lecture recordings (where available).

Please remember that the recording of any class on a personal device requires the permission of the instructor.

Academic Integrity

The University of Auckland will not tolerate cheating, or assisting others to cheat, and views cheating in coursework as a serious academic offence. The work that a student submits for grading must be the student's own work, reflecting their learning. Where work from other sources is used, it must be properly acknowledged and referenced. This requirement also applies to sources on the internet. A student's assessed work may be reviewed against online source material using computerised detection mechanisms.

Inclusive Learning

All students are asked to discuss any impairment related requirements privately, face to face and/or in written form with the course coordinator, lecturer or tutor.

Student Disability Services also provides support for students with a wide range of impairments, both visible and invisible, to succeed and excel at the University. For more information and contact details, please visit the Student Disability Services’ website http://disability.auckland.ac.nz

Special Circumstances

If your ability to complete assessed coursework is affected by illness or other personal circumstances outside of your control, contact a member of teaching staff as soon as possible before the assessment is due.

If your personal circumstances significantly affect your performance, or preparation, for an exam or eligible written test, refer to the University’s aegrotat or compassionate consideration page https://www.auckland.ac.nz/en/students/academic-information/exams-and-final-results/during-exams/aegrotat-and-compassionate-consideration.html.

This should be done as soon as possible and no later than seven days after the affected test or exam date.

Learning Continuity

In the event of an unexpected disruption we undertake to maintain the continuity and standard of teaching and learning in all your courses throughout the year. If there are unexpected disruptions the University has contingency plans to ensure that access to your course continues and your assessment is fair, and not compromised. Some adjustments may need to be made in emergencies. You will be kept fully informed by your course co-ordinator, and if disruption occurs you should refer to the University Website for information about how to proceed.

Student Charter and Responsibilities

The Student Charter assumes and acknowledges that students are active participants in the learning process and that they have responsibilities to the institution and the international community of scholars. The University expects that students will act at all times in a way that demonstrates respect for the rights of other students and staff so that the learning environment is both safe and productive. For further information visit Student Charter https://www.auckland.ac.nz/en/students/forms-policies-and-guidelines/student-policies-and-guidelines/student-charter.html.

Disclaimer

Elements of this outline may be subject to change. The latest information about the course will be available for enrolled students in Canvas.

In this course you may be asked to submit your coursework assessments digitally. The University reserves the right to conduct scheduled tests and examinations for this course online or through the use of computers or other electronic devices. Where tests or examinations are conducted online remote invigilation arrangements may be used. The final decision on the completion mode for a test or examination, and remote invigilation arrangements where applicable, will be advised to students at least 10 days prior to the scheduled date of the assessment, or in the case of an examination when the examination timetable is published.

Published on 29/11/2020 02:51 p.m.