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According to CPA Australia, strategic management accounting (comprising of the topics incldued under ACC3114) is a key component of the overall skills base of today's professional accountant. Professional accountants' engagement in the organisation's management team and their contribution to strategy development and its implementation with the aim of creating customer and shareholder value, and a strong competitive position for the organisation are the reasons why this skill is of significant importance.

Consequently, graduates need to possess an understanding of the strategic application of management accounting tools and techniques of value chain analysis including environmental management accounting that will contribute to the sustainability of the organisation. CPA Australia and The Chartered Accountants of Australia and New Zealand require its professional members to study these management accounting tools and techniques in their respective professional year programs. The proposed course will provide students with an opportunity to achieve learning outcomes about the key tools and techniques of strategic management accounting to achieve organisational sustainability that will be a foundation for their professional program studies or their career in business.

This course builds on student's knowledge of management accounting from ACC2113 Management Accounting 1. To do this it commences with a review of performance measurement. Service organisations, pricing decisions, customer profitability analysis and some value chain operational sustainable management techniques are examined in some detail. Finally, the course encourages students to evaluate critically the role of information provision and the purpose of an organisation through the lens of the historical and current business environments for the development of contemporary advanced management accounting practices.

On successful completion of this course, students should be able to:

1. critically analysis and identify the strengths and weaknesses of the historical approach to costing, the evaluation of performance, and the design and allocation of performance rewards;
2. synthesise theoretical and technical advanced and more contemporary management accounting knowledge to develop more specific techniques or reports to enable the analysis of organisational data;
3. critically analyse organisational data by applying theoretical and technical accounting knowledge as well as skills to solve routine more contemporary management accounting problems.