This course examines key issues in contemporary management accounting, focusing on how organisations manage costs, design control systems, and support effective decision making. Students will study techniques such as life-cycle costing and the theory of constraints, while developing a critical understanding of the benefits and limitations of management accounting systems. The course also considers the behavioural and organisational implications of implementing these systems, highlighting their influence on performance and culture. By linking technical methods with broader organisational challenges, students will gain valuable insights into managerial accounting techniques and their application in advanced professional practice.
Learning Outcomes
Upon successful completion, students will have the knowledge and skills to:
- Evaluate the effectiveness of alternative management accounting techniques and apply them to organisational cost management practices;
- Appraise current management accounting techniques and practices in their organisational context;
- Demonstrate an understanding of the organisational, social and environmental context of management accounting;
- Appraise management accounting control systems design and implementation in organisations;
- Work effectively in teams by collaborating with peers and contributing to collective goals.
Other Information
Indicative Assessment
- Typical assessment may include, but is not restricted to, class participation, assignment(s), quizzes and examination(s) as appropriate to assess the learning outcomes of the course. (100) [LO 1,2,3,4,5]
- Team work activity. Further details, including % value, will be made available via the Class Summary. (0) [LO 5]
The ANU uses Turnitin to enhance student citation and referencing techniques, and to assess assignment submissions as a component of the University's approach to managing Academic Integrity. While the use of Turnitin is not mandatory, the ANU highly recommends Turnitin is used by both teaching staff and students. For additional information regarding Turnitin please visit the ANU Online website.
Workload
Students taking this course are expected to commit at least 10 hours a week to completing the work. This will include 3 hours per week in class and at least 7 hours a week on average (including non-teaching weeks) on course reading, research, writing and assignment work.
Inherent Requirements
This course requires active participation in group work. Working in teams is an inherent requirement, as it develops essential collaboration, communication, and problem-solving skills relevant to professional practice in accounting.
Requisite and Incompatibility
Prescribed Texts
Information about the prescribed textbook (if any) will be made available via the Class Summary.
Minors
Fees
Tuition fees are for the academic year indicated at the top of the page.
Commonwealth Support (CSP) Students
If you have been offered a Commonwealth supported place, your fees are set by the Australian Government for each course. At ANU 1 EFTSL is 48 units (normally 8 x 6-unit courses). More information about your student contribution amount for each course at Fees.
- Student Contribution Band:
- 34
- Unit value:
- 6 units
If you are a domestic graduate coursework student with a Domestic Tuition Fee (DTF) place or international student you will be required to pay course tuition fees (see below). Course tuition fees are indexed annually. Further information for domestic and international students about tuition and other fees can be found at Fees.
Where there is a unit range displayed for this course, not all unit options below may be available.
| Units | EFTSL |
|---|---|
| 6.00 | 0.12500 |
Course fees
- Domestic fee paying students
| Year | Fee |
|---|---|
| 2026 | $5520 |
- International fee paying students
| Year | Fee |
|---|---|
| 2026 | $7020 |
Offerings, Dates and Class Summary Links
ANU utilises MyTimetable to enable students to view the timetable for their enrolled courses, browse, then self-allocate to small teaching activities / tutorials so they can better plan their time. Find out more on the Timetable webpage.