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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.
1. Discuss, apply and, where appropriate, critique management accounting theory and practice, including: a. Strategy and strategic management b. Advanced cost and operations management c. Value chain analysis and strategic management accounting d. Lean, quality and constraint management e. Organisational structure and transfer pricing f. Planning and budgeting including strategic investment decisions g. Performance management including incentive schemes h. Control and risk management i. Sustainability management accounting2. Communicate orally and in writing in a manner consistent with a business professional.3. Demonstrate the ability to think critically and solve problems analytically.
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.
ACCT222 and ACCT103
ACIS332, AFIS332, AFIS322, AFIS522
Neil Crombie
Beverley Lord
Eldenburg, Leslie G; Management Accounting ; 5th; John Wiley & Sons, 2025.
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Domestic fee $946.00
International fee $4,363.00
* 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 page .