Subject details

On completion of this subject you will be able to:

  1. Explain the role of strategic management accounting in supporting strategy development and the day-to-day operations of an organisation
  2. Explain and apply the strategic management process and organisational and industry value analysis to understanding value drivers, cost drivers and the reconfiguring value chains
  3. Explain the role of performance measurement and control systems in value creation, strategy implementation and monitoring performance to improve strategies
  4. Apply strategic management accounting tools and techniques to improve the contribution and sustainability of value-creating activities
  5. Discuss the role of project selection, planning, monitoring and completion in strategy implementation
    • A week-by-week guide to the topics you will explore in this subject will be provided in your study materials.
  • Study resources

    • Instructional methods

      • Online assignment submission
      • Web links
    • Online materials

      • FAQs
      • Resources and Links

You must have successfully completed the following subject(s) before starting this subject:

RMI-ACCT2280-Strategic Management Control Systems
RMI-MPAC30-Contemporary Financial and Integrated Reporting
RMI-MPAC50-Accounting Thought and Ethics
RMI-MPAC70-Financial Decision Making


Students should successfully complete Stages A and B prior to commencing this subject.

Special requirements

No special requirements

This is a core subject in the Master of Professional Accounting (CPA Australia Extension) degree. You will examine the strategic management accountant’s role in dynamic organisations operating in the global business environment. The subject highlights the management accounting tools and techniques of value chain analysis and project management which have become increasingly important in contemporary operational environments. This subject integrates the materials from the CPA Program Professional Level segment titled ‘Strategic Management Accounting’ and prepares you for the CPA examination.

Note: these assessments may change

  • CPA Exam (Invigilated) (30%)
  • Assignment (70%)

Textbook information is pending.

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