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ACW3220 · Management accounting 2

Official Handbook

2027 Handbook6 credit pointsLevel 3Department of Accounting

Last checked: 30 Sep 2026 UTC

Overview

This unit focuses on the provision and use of management accounting information for management planning and control in organisations. Technical and behavioural issues related to budgeting, variance analysis, performance measurement, and value chain management are considered.

Offerings

CampusTeaching periodMode
MalaysiaFirst semesterTeaching activities are on-campus (ON-CAMPUS)
MalaysiaSecond semesterTeaching activities are on-campus (ON-CAMPUS)

Assessment

The Handbook lists an examination for this unit.

#AssessmentTypeWeightHurdle
11 - WrittenWritten30%—
22 - Quiz / TestQuiz / Test10%—
33 - PresentationPresentation10%—
44 - ExaminationExamination50%—

Assessment details may change. Please refer to the assessment information in Moodle closer to the start of the teaching period.

Requisites

Learning outcomes

  1. assess organisational performance by applying management accounting techniques
  2. evaluate and recommend the design of management accounting systems in an organisation
  3. critically evaluate management accounting systems in terms of human behavioural implications
  4. reflect how the management accounting learning activities contribute to the development of professional competency
  5. demonstrate an ability to participate effectively in group management accounting tasks.

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.

ActivityDuration
Workshops12 hours
Tutorials24 hours

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