ACF5100 Strategic management accounting
Faculty of Business and Economics
ACF5100 Strategic management accounting is a level 5, 6-credit-point, postgraduate unit from the Faculty of Business and Economics, offered in 2025 in Semester 1 and Semester 2 at Caulfield. It needs ACF5955.
- Credit points
- 6
- Offered in 2025
- Semester 1, Semester 2
- Caulfield
- Assessment
- Exam 100%
- and 5 other tasks
- Workload
- 144 hours
- per semester
This is the 2025 handbook entry. See the 2027 entry.
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Requisites
Before ACF5100
Prerequisites
Pass these before you enrol.
After ACF5100
No unit lists ACF5100 as a prerequisite in the 2025 handbook.
Enrolment rules
If you are enrolled in course B6005 you do not need to undertake ACF5955 however you must have completed or be enrolled in ACX5903 to undertake this unit.
If you are enrolled in course B6002, B6038, B6046, B6053 there are no prerequisites.
Overview
In today's business environment the accountant engages with the organisation's senior managers and contributes to strategy formulation and implementation. This unit focuses on the concepts and techniques of business strategy formulation and how management accounting information systems act as a corporate control system providing information for strategic decisions.
Offerings in 2025
| Teaching period | Campus | Mode |
|---|---|---|
| First semester | Caulfield | On campus |
| Second semester | Caulfield | On campus |
Assessment
- Within semester assessment50%
- ExaminationThreshold hurdle50%
- Presentation10%
- Project20%
- Written10%
- Demonstration10%
- ExaminationThreshold hurdle50%
Learning outcomes
When you finish this unit, you should be able to:
- 1
demonstrate how management accounting systems can be designed to support strategy
- 2
critically evaluate strategic management accounting concepts and techniques
- 3
apply management accounting techniques to strategic business decisions
- 4
analyse and make recommendations regarding the design of performance measurement systems and strategic management accounting systems
- 5
apply critical thinking, problem solving and presentation skills to individual and/or group activities dealing with advanced strategic management accounting and demonstrate in an individual summative assessment task the acquisition of comprehensive understanding of the topics covered by ACF5100.
Workload and teaching
- Tutorials24 hours
- Lectures12 hours
- Teaching approachResearch activities
- Teaching approachProblem-based learning
- Teaching approachActive learning
- Teaching approachEnquiry-based learning
- Teaching approachCase-based teaching
Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. You are expected to complete all pre-class activities prior to your scheduled class, and post-class activities should be completed after your scheduled class. Learning activities may include a combination of teacher directed, peer directed and online engagement activities.
This unit allows you to develop your research skills by engaging in structured inquiry using a systematic approach and discipline-specific methodologies.
This unit includes problem-based learning approaches, where you engage in research, integrate theory and practice and apply knowledge and skills to develop viable solutions in response to a problem or set of problems.
This unit engages you in actively applying your knowledge, skills and attributes in interactive, collaborative and reflective activities.
This unit engages you in enquiry-based learning, where you will be encouraged to use your own knowledge to develop and engage in a process of enquiry, study and research to identify areas to be investigated and an approach to doing so.
This unit includes case-based teaching, where you apply their knowledge and engage in analytical and reflective thinking to solve complex contextual scenarios. Activities are often designed so that there is not one clear answer, but you need to work together to examine, analyse and make decisions to resolve the situation.
Learning resources
Technology resources
There may be an additional cost associated with purchasing a physical and/or virtual calculator. Specific details will be provided in the Learning Management System by commencement of Orientation week.
Where it fits
ACF5100 is part of 1 area of study in the 2025 handbook.
Contacts
- Chief Examiners
- Dr Christo Karunananthan
- Mr James Sewell
Common questions
What are the prerequisites for ACF5100?
You need ACF5955 before you enrol. Enrolment rules also apply.
When is ACF5100 offered?
In 2025, ACF5100 runs in Semester 1 and Semester 2 at Caulfield.
How much work is ACF5100?
The handbook expects about 144 hours of study across the semester. No students have rated its difficulty yet.
Does ACF5100 have an exam?
Yes. The exam is worth 100% of the final mark, alongside 6 other tasks.
Which majors and minors include ACF5100?
ACF5100 is part of Strategic management accounting.