ACCT332-23S2 (C) Semester Two 2023

Advanced Management Accounting

15 points

Start Date: Monday, 17 July 2023
End Date: Sunday, 12 November 2023
Withdrawal Dates
Last Day to withdraw from this course:
  • Without financial penalty (full fee refund): Sunday, 30 July 2023
  • Without academic penalty (including no fee refund): Sunday, 1 October 2023


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.

Advanced Management Accounting is both content and skills driven.  Thus, the objectives of the coure are:

(a) To provide students with an advanced understanding of recent developments in management accounting theory and practice, including:
i. Strategy and strategic management
ii. The value-chain and strategic management control
iii. Performance evaluation and measurement
iv. Sustainability

(b) To build the generic skills of students including:
i. Oral and written communication
ii. Critical thinking
iii. Problem-solving
iv. Analytical

Learning Outcomes

Upon successful completion of ACCT222 and ACCT332, students will be able to demonstrate an understanding and critical awareness ofcontemporary management accounting theory and practice. This is embodied in the learning outcomes for Management Accounting specified by Chartered Accountants of Australia 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 managment accounting.

At a minimum, graduates are expected to be able to:
1.  Explain the role and purpose of management accounting
2.  Demonstrate an understanding of the budgeting process and its role in the management of organisations.
3.  Prepare budgets and forecasts for management purposes.
4.  Use costing information for business planning and control.
5.  Apply the principles and procedures involved in managing working capital.
6.  Evaluate the performance of an organisation.
7.  Prepare reports to support managment decision making.
8.  Describe types of organisational structures including concepts for authority delegation and control.

University Graduate Attributes

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.

Globally aware

Students will comprehend the influence of global conditions on their discipline and will be competent in engaging with global and multi-cultural contexts.



ACIS332, AFIS332, AFIS322, AFIS522

Course Coordinator

Christopher Akroyd


Beverley Lord


Assessment Due Date Percentage 
Tutorial Participation 12%
Team Tutorial Presentation 13%
Mid-Semester Test 25%
Team Case Report 25%
Final Exam 25%

Textbooks / Resources

Required Texts

Eldenburg, Leslie; Management accounting ; Fourth edition; John Wiley & Sons Australia, Ltd, 2020.

Course links

Library portal

Indicative Fees

Domestic fee $868.00

International fee $4,075.00

* 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 .

All ACCT332 Occurrences

  • ACCT332-23S2 (C) Semester Two 2023