Available in 2017, 2018
Course code



10 units


2000 level

Course handbook


The management accounting function has both an informational and motivational role in organisational decision making. Analysis of information is considered within the context of activity-focused-costing systems and the assessment of non-financial performance measures. The motivational effects of budgets, control processes and performance measures are considered. Issues in human information processing are introduced. Students engage in problem based learning applying strategies to conceptualise problems and formulate optimal solutions.

Availability2017 Course Timetables


  • Semester 2 - 2017
  • Semester 2 - 2018

Newcastle City Precinct

  • Semester 2 - 2017
  • Semester 2 - 2018

UoN Singapore

  • Trimester 3 - 2017 (Singapore)
  • Trimester 2 - 2018 (Singapore)

Learning outcomes

On successful completion of the course students will be able to:

1. Demonstrate an integrative understanding of the theoretical concepts supporting the accounting processes covered.

2. Display the ability to soundly apply these accounting processes.

3. Demonstrate current knowledge of developments in management accounting.

4. Identify and comprehend the issues arising as a result of these current developments.

5. Work independently and collaboratively in accounting environments to critically analyse problem scenarios and employ conceptual accounting models to formulate solutions.

6. Identify, analyse, evaluate and communicate information reflective of management accounting approaches and contexts.


Lectures will include, but are not restricted to, the following topics:

  1. Introduction to management accounting and revision of cost concepts.
  2. Activity Based Costing and Activity Based Management
  3. Absorption and variable costing.
  4. Short term decision making: relevant cost analysis, relevant costs and benefit analysis, analysis of special decisions, special decisions and manufacturing firms.
  5. Control: performance evaluation.
  6. Strategic considerations.
  7. Strategic decision making: balanced score card.
  8. Planning: budgeting.
  9. Transfer pricing
  10. Sustainability - measurements and critique.

Assumed knowledge


Assessment items

Written Assignment: Minor Assignment

Written Assignment: Major assignment

Formal Examination: Final examination

Contact hours

Ourimbah, Newcastle City Precinct and UoN Singapore


Face to Face On Campus 2 hour(s) per Week for Full Term

Students are expected to complete 4 hours of guided learning via online preparation, lectures, interactive workshops, tutorials, discussion groups or self-directed learning and an additional 6 hours of independent study per week.