Units / ACF5100
ACF5100 · Strategic management accounting
2026 Handbook6 credit pointsLevel 5Department of Accounting
Last checked: 23 Aug 2026 UTCOverview
In today's business environment the accountant engages with the organisation's senior managers and contributes to strategy formulation and implementation. This unit focuses on the concepts and techniques of business strategy formulation and how management accounting information systems act as a corporate control system providing information for strategic decisions.
Offerings
| Campus | Teaching period | Mode |
|---|---|---|
| Caulfield | First semester | Teaching activities are on-campus (ON-CAMPUS) |
| Caulfield | Second semester | Teaching activities are on-campus (ON-CAMPUS) |
Assessment
The Handbook lists an examination for this unit.
| # | Assessment | Type | Weight | Hurdle |
|---|---|---|---|---|
| 1 | 1 - Presentation | Presentation | 10% | — |
| 2 | 2 - Written | Written | 30% | — |
| 3 | 3 - Demonstration | Demonstration | 10% | — |
| 4 | 4 - Examination | Examination | 50% | Threshold |
Assessment details may change. Please refer to the assessment information in Moodle closer to the start of the teaching period.
Requisites
prerequisite
- ACF5955 — Management accounting
Learning outcomes
- demonstrate how management accounting systems can be designed to support strategy
- critically evaluate strategic management accounting concepts and techniques
- apply management accounting techniques to strategic business decisions
- analyse and make recommendations regarding the design of performance measurement systems and strategic management accounting systems
- apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with advanced strategic management accounting and demonstrate in an individual summative assessment task the acquisition of comprehensive understanding of the topics covered by ACF5100.
Workload
Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. You are expected to complete all pre-class activities prior to your scheduled class, and post-class activities should be completed after your scheduled class. Learning activities may include a combination of teacher directed, peer directed and online engagement activities.
| Activity | Duration |
|---|---|
| Tutorials | 24 hours |
| Lectures | 12 hours |
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