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Develops advanced understanding of the application of management accounting to complex problems. Explores issues in strategic management, costing systems, control systems and performance management. Builds communication, critical thinking and managerial skills.
ACCT332 aims to provide students with an advanced understanding of the application of management accounting to complex problems; and issues in strategic management, costing systems, control systems and performance management. It also aims to build students’ communication, critical thinking and managerial skills. The case study method is utilised to develop students understanding of management accounting and their generic skills. The topics covered in ACCT332 includes: Strategy; Organisational structure and transfer pricing; Planning and management control; Performance measurement and compensation; Value chain issues for suppliers, customers and competitors; Advanced costing issues; and The role and destiny of the management accountant.
Upon successful completion of ACCT222 and ACCT332, students will be able to demonstrate an understanding and critical awareness of contemporary management accounting theory and practice. This is embodied in the learning outcomes for Management Accounting specified by Chartered Accountants of Australian and New Zealand (CA ANZ) and CPA Australia: This area covers an understanding of budgeting, product and service costing, control and performance evaluation, and strategic management accounting.At a minimum, graduates are expected to be able to:1. Explain the role and purpose of management accounting2. Demonstrate an understanding of the budgeting process and its role in the management of organisations3. Prepare budgets and forecasts for management purposes4. Use costing information for business planning and control5. Apply the principles and procedures involved in managing working capital6. Evaluate the performance of an organisation7. Prepare reports to support management decision making8. Describe types of organisational structures including concepts for authority delegation and control.
This course will provide students with an opportunity to develop the Graduate Attributes specified below:
Critically competent in a core academic discipline of their award
Students know and can critically evaluate and, where applicable, apply this knowledge to topics/issues within their majoring subject.
Employable, innovative and enterprising
Students will develop key skills and attributes sought by employers that can be used in a range of applications.
Students will comprehend the influence of global conditions on their discipline and will be competent in engaging with global and multi-cultural contexts.
ACCT222 and ACCT103
ACIS332, AFIS332, AFIS322, AFIS522
John Wiley & Sons Australia, Ltd, 2020.
To pass the course, it is essential that you have access to the prescribed textbook for the whole semester and that you actually use it. It is highly recommended to purchase the book. When you do, you will get access to its accompanying online resources.
Domestic fee $845.00
International fee $3,975.00
* All fees are inclusive of NZ GST or any equivalent overseas tax, and do not include any programme level discount or additional course-related expenses.
For further information see
Department of Accounting and Information Systems on the
departments and faculties