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Unit of study_

ACCT3020: Advanced Issues in Management Accounting

2021 unit information

This unit examines the role of management accounting practices and the use of management controls in organisations. Students learn how management accounting practices and control tools contribute to a variety of firm and strategic objectives. This includes developing an understanding of how such practices and controls are used differently by various groups within an organisation - sometimes at the detriment of said goals. Drawing from interdisciplinary streams of research, students gain insights from research conducted through a range of methods to expand their understanding of the three main components of any management accounting - measurement, incentivisation and communication. This unit is intended for students who are interested in the behavioural implications of accounting use and who favour analytical and critical approaches to solving organisational problems.

Unit details and rules

Managing faculty or University school:


Code ACCT3020
Academic unit Accounting
Credit points 6
ACCT2011 and (ACCT2012 or ACCT2019)
Assumed knowledge:
Students are assumed to have competency with the basic tools, techniques and methods of cost and management accounting and an ability to analyse non-directed, comprehensive business/accounting problems.

At the completion of this unit, you should be able to:

  • LO1. understand and explain the role of management accounting in managerial decision making and control
  • LO2. develop an understanding of the intricacies of organisational management and control, and analyse the impact of the use of management controls in different organisational settings
  • LO3. use management accounting tools to analyse business problems in a range of contexts, explore potential solutions and discuss any shortcomings of these solutions
  • LO4. conduct research on management accounting topics and be able to analyse and present the findings in both presentation and research paper formats
  • LO5. offer relevant and substantive critique on fellow students' presentations by drawing on examples from contemporary business
  • LO6. critically evaluate how management accounting is used in practice by comparing and contrasting the use of different management accounting tools, and conversely, discuss the potential unintended consequences of using these tools in business.

Unit availability

This section lists the session, attendance modes and locations the unit is available in. There is a unit outline for each of the unit availabilities, which gives you information about the unit including assessment details and a schedule of weekly activities.

The outline is published 2 weeks before the first day of teaching. You can look at previous outlines for a guide to the details of a unit.

There are no availabilities for this year.
Session MoA ?  Location Outline ? 
Semester 1 2020
Normal day Camperdown/Darlington, Sydney
Outline unavailable
Semester 1 2021
Normal day Remote

Modes of attendance (MoA)

This refers to the Mode of attendance (MoA) for the unit as it appears when you’re selecting your units in Sydney Student. Find more information about modes of attendance on our website.