Units / ACW3220
ACW3220 · Management accounting 2
2026 Handbook6 credit pointsLevel 3Department of Accounting
Last checked: 23 Aug 2026 UTCOverview
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
| Campus | Teaching period | Mode |
|---|---|---|
| Malaysia | Second semester | Teaching activities are on-campus (ON-CAMPUS) |
| Malaysia | First semester | Teaching activities are on-campus (ON-CAMPUS) |
Assessment
The Handbook lists an examination for this unit.
| # | Assessment | Type | Weight | Hurdle |
|---|---|---|---|---|
| 1 | 1 - Written | Written | 30% | — |
| 2 | 2 - Quiz / Test | Quiz / Test | 10% | — |
| 3 | 3 - Presentation | Presentation | 10% | — |
| 4 | 4 - Examination | Examination | 50% | — |
Assessment details may change. Please refer to the assessment information in Moodle closer to the start of the teaching period.
Requisites
prohibitions
Learning outcomes
- assess organisational performance by applying management accounting techniques
- evaluate and recommend the design of management accounting systems in an organisation
- critically evaluate management accounting systems in terms of human behavioural implications
- reflect how the management accounting learning activities contribute to the development of professional competency
- 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.
| Activity | Duration |
|---|---|
| Tutorials | 24 hours |
| Workshops | 12 hours |
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