ACCTING 3503 - Strategic Management Accounting
North Terrace Campus - Semester 1 - 2020
General Course Information
Course Code ACCTING 3503 Course Strategic Management Accounting Coordinating Unit Business School Term Semester 1 Level Undergraduate Location/s North Terrace Campus Units 3 Contact Up to 3 hours per week Available for Study Abroad and Exchange Y Prerequisites ACCTING 2500 Course Description This course builds on material covered in Management Accounting (ACCTING 2500) and examines many of the current issues in management accounting. One of the primary objectives of this course is to develop students? analytical and problem-solving skills by using several case studies. It is assumed in this course that students have an appreciation and good understanding of the basic cost accounting concepts and techniques.
Since the early 1990s, management accounting has been in the process of continual change. While some firms still use traditional methods of management accounting such as costing, performance measurement and cost analysis, an increasing number of firms are using innovative management accounting techniques such as activity-based costing, strategically oriented performance measurement systems and strategic cost analysis.
This course deals with many of the present-day management accounting techniques. Moreover, it also considers the skills and competencies that management accountants should develop in order to take advantage of the many opportunities offered by the new management accounting techniques.
Course Coordinator: Dr Tony McMurtrieCourse Coordinator: Dr Tony McMurtrie
Name: Dr Tony McMurtrie
Location: Room 13.45, 10 Pulteney Street
Telephone: 8313 4515
Course Website: www.myuni.adelaide.edu.au
List of Tutors
1. Rob Maloney
2. Sabiha shaikh
3. Nurmalisa Che Ali
4. Tony McMurtrie
The contact details of the tutors will be available after the commencement of the tutorial classes.
The full timetable of all activities for this course can be accessed from Course Planner.
Course Learning Outcomes
On successful completion of this course, students will be able to:1. Explain how management accounting information is used in strategic decision making.
2. Illustrate the process of strategy formulation, communication, implementation and control within an organisation.
3. Explain how to integrate conventional and contemporary management accounting techniques into a strategic management accounting framework.
4. Solve practical and applied problems by using research papers and case study analysis.
University Graduate Attributes
This course will provide students with an opportunity to develop the Graduate Attribute(s) specified below:
University Graduate Attribute Course Learning Outcome(s) Deep discipline knowledge
- informed and infused by cutting edge research, scaffolded throughout their program of studies
- acquired from personal interaction with research active educators, from year 1
- accredited or validated against national or international standards (for relevant programs)
1,2,3,4 Critical thinking and problem solving
- steeped in research methods and rigor
- based on empirical evidence and the scientific approach to knowledge development
- demonstrated through appropriate and relevant assessment
3,4 Teamwork and communication skills
- developed from, with, and via the SGDE
- honed through assessment and practice throughout the program of studies
- encouraged and valued in all aspects of learning
1,2,3,4 Career and leadership readiness
- technology savvy
- professional and, where relevant, fully accredited
- forward thinking and well informed
- tested and validated by work based experiences
1,2,3,4 Intercultural and ethical competency
- adept at operating in other cultures
- comfortable with different nationalities and social contexts
- Able to determine and contribute to desirable social outcomes
- demonstrated by study abroad or with an understanding of indigenous knowledges
1,4 Self-awareness and emotional intelligence
- a capacity for self-reflection and a willingness to engage in self-appraisal
- open to objective and constructive feedback from supervisors and peers
- able to negotiate difficult social situations, defuse conflict and engage positively in purposeful debate
Atkinson A., Kaplan R., Matsamura E., and Young S. 2012 Management Accounting: Information for Decision Making and Strategy Execution, International Edition, Pearson 6th Edition
This book can be purchased as eithe e-version or hard copy at:
This text is supplemented by journal articles and extracts from other texts.
Recommended ResourcesAdditional Textbooks
Horngren et al. 2014. Cost Accounting A Managerial Emphasis, 2nd Edn (Aus).,Pearson Education.
Langfield-Smith et al. 2015. Management Accounting; Information for Creating and Managing Value, 7th Edn.,McGraw Hill Education.
A range of journal articles will become available in thye Course Reading section of MyUni.
We note that the reading material (especially the journal articles) may be added/deleted during the course of the semester due to new developments in the field. Students will be alerted to any changes to the reading material in a timely manner.
Learning & Teaching Activities
Learning & Teaching Modes
This course is taught through:
· Lectures – to provide an outline of various concepts that are useful in applying in real-world problems.
· Tutorials – to give opportunity for reflection on and the application of materials covered in lectures and to discuss issues relating to
Please check your student email and MyUni as course-related announcements are communicated via email.Consultation hours of the tutors will be advised on MyUni Course homepage.
The information below is provided as a guide to assist students in engaging appropriately with the course requirements.The information below is provided as a guide to assist students in engaging appropriately with the course requirements.
The University expects full-time students (i.e. those taking 12 units per semester) to devote a total of 48 hours per week to their studies. This means that, for this course, you are expected to commit approximately 9 hours to private study in addition to 3 hours of seminars, which is study outside of your regular classes.
Students in this course are expected to attend all seminars each week.
Please refer to Access Adelaide for your timetable and enrolment details: www.adelaide.edu.au/access/
Learning Activities Summary
Management Accounting and Decision Making tools
Chap 1 &
Plan Do Check Act Reading
The Balanced Score card and Strategy
Chap 2 and
BSC and CSR
Costs and Decision Making
Costs and Decision Making
Assigning Costs to Products
Performance measurement in service businesses revisited
Mid semester test (cover topics 1 & 2)
Life Cycle Costs
Budgets for planning and Co-ordination
Optional Teaching week No Classes planned
Please note that additional readings will be added at a later date for the second half of the semester
The University's policy on Assessment for Coursework Programs is based on the following four principles:
- Assessment must encourage and reinforce learning.
- Assessment must enable robust and fair judgements about student performance.
- Assessment practices must be fair and equitable to students and give them the opportunity to demonstrate what they have learned.
- Assessment must maintain academic standards.
Assessment Task Task Type Due Weighting Learning Outcome Class Participation Individual
10% All Mid Semester Test Individual Week 6 10% All Assignment Individual Week 7 10% 3 & 4 Final Exam Individual Exam Period 70% All TOTAL 100%
Assessment Related RequirementsNOTES ON ASSESSMENT:
1. To pass this course, students must achieve an overall minimum grade of 50% as well as at least 45% in the Final Exam.
2. Legible hand-writing and the quality of English expression are considered to be integral parts of the assessment process for this course. Marks may be deducted in the Final Exam because of poor hand-writing.
3. Students in this course are not permitted to take a Dictionary (English or English-Foreign) into the Final Exam.
4. The use of a “non-programmable” calculator incapable of storing text in the Final Exam is permitted in this course.
There will be a mid-semester test during week 6.
The test will be paper-based. It will cover the first four weeks of the course (Topics 1 & 2).
It may be a combination of both MCQ and practical questions.
The individual assignment will be an essay of approximately 1,500 words which will be lodged in MsWord format on line. Details of the essay will be released during class.
Tutorial marks will be based on students’ preparation and participation during.
Marks will be allocated to students based on their contribution to the overall discussion.
The final exam will be a three hour exam and all lectures, tutorials and set readings are examinable.
In order to pass the course students must achieve an overall mark of 50% and also at least 50% in the invigilated assessment (Mid-semester test and Final exam combined).
No information currently available.
Grades for your performance in this course will be awarded in accordance with the following scheme:
M10 (Coursework Mark Scheme) Grade Mark Description FNS Fail No Submission F 1-49 Fail P 50-64 Pass C 65-74 Credit D 75-84 Distinction HD 85-100 High Distinction CN Continuing NFE No Formal Examination RP Result Pending
Further details of the grades/results can be obtained from Examinations.
Grade Descriptors are available which provide a general guide to the standard of work that is expected at each grade level. More information at Assessment for Coursework Programs.
Final results for this course will be made available through Access Adelaide.
The University places a high priority on approaches to learning and teaching that enhance the student experience. Feedback is sought from students in a variety of ways including on-going engagement with staff, the use of online discussion boards and the use of Student Experience of Learning and Teaching (SELT) surveys as well as GOS surveys and Program reviews.
SELTs are an important source of information to inform individual teaching practice, decisions about teaching duties, and course and program curriculum design. They enable the University to assess how effectively its learning environments and teaching practices facilitate student engagement and learning outcomes. Under the current SELT Policy (http://www.adelaide.edu.au/policies/101/) course SELTs are mandated and must be conducted at the conclusion of each term/semester/trimester for every course offering. Feedback on issues raised through course SELT surveys is made available to enrolled students through various resources (e.g. MyUni). In addition aggregated course SELT data is available.
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Policies & Guidelines
This section contains links to relevant assessment-related policies and guidelines - all university policies.
- Academic Credit Arrangement Policy
- Academic Honesty Policy
- Academic Progress by Coursework Students Policy
- Assessment for Coursework Programs
- Copyright Compliance Policy
- Coursework Academic Programs Policy
- Elder Conservatorium of Music Noise Management Plan
- Intellectual Property Policy
- IT Acceptable Use and Security Policy
- Modified Arrangements for Coursework Assessment
- Student Experience of Learning and Teaching Policy
- Student Grievance Resolution Process
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