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Management Accounting PG (6253.5)

Level: Postgraduate Level
Credit Points: 3
HECS Bands: 2, 3
Faculty: Faculty of Business, Government & Law
Discipline: Canberra Business School


Possible changes to your unit's learning activities and assessment items

For the remainder of 2020, resulting from Australian Government's directives requiring physical distancing and restrictions on movement because of the COVID-19 pandemic, any exams that are required for assessment in a unit will be online exams. Online exams may also use online proctoring to help assure the academic integrity of those exams. Please contact your unit convener with any questions.

While the University has made efforts to ensure that Unit Outlines reflect a unit’s learning activities and assessment items, any changes to Australian Government directives because of the COVID-19 pandemic may require changes to these during the semester to ensure the safety and well being of students and staff. These changes will not be updated in the published unit outline, but will be communicated to you via your unit’s UCLearn(Canvas) teaching site. Any changes made will continue to meet the unit’s learning outcomes, as described in the Unit Outline.

Unit Outlines

To view your Unit Outline, click View to log in to MyUC and access this information, or visit your unit's online teaching site.

  • Semester 2, 2020, ON-CAMPUS, BRUCE (197597) - View
  • Semester 2, 2019, ON-CAMPUS, BRUCE (187249) - View
  • Semester 2, 2018, EVENING, BRUCE (179328) - View
  • Semester 2, 2017, EVENING, BRUCE (167568) - View
  • Semester 1, 2017, EVENING, BRUCE (166988) - View
  • Semester 2, 2016, EVENING, BRUCE (151518) - View
  • Semester 1, 2016, EVENING, BRUCE (154505) - View
  • Semester 2, 2015, EVENING, BRUCE (140032) - View
  • Semester 1, 2015, EVENING, BRUCE (145883) - View

If a link to your Unit Outline is not displayed, please check back later. Unit Outlines are generally published by Week One of the relevant teaching period.


The unit builds on both fundamental and modern management accounting techniques and also focuses on recent developments of management accounting practices through reflecting critically on the research-informed theoretical aspects of such developments. Ethical issues related to management accounting profession and practices are embedded throughout the unit.

Learning Outcomes

Students who successfully complete this unit will be able to:

1. Explain the environment in which a company operates and identify the value-chain participants and associated activities;

2. Analyse fundamental management accounting techniques together with more recent developments in the field;

3. Apply management accounting skills in different organisational decision making contexts;

4. Interpret data, analyse reports, and present and defend proposals they have constructed; and

5. Apply an advanced body of management accounting knowledge in professional practice contexts and justify and interpret theoretical propositions relating to management accounting practice.

Assessment Items

Contact Hours

39 hours of classroom and structured learning per semester.


6221 Accounting for Managers G OR 11396 Business Decision Making G



Assumed Knowledge


Incompatible Units


Equivalent Units


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