AYN414 Cost and Management Accounting
To view more information for this unit, select Unit Outline from the list below. Please note the teaching period for which the Unit Outline is relevant.
| Unit code: | AYN414 |
|---|---|
| Prerequisite(s): | AYN416 Can be enrolled in the same teaching period. |
| Credit points: | 12 |
| Timetable | Details in HiQ, if available |
| Availabilities |
|
| Domestic tuition unit fee | $4,596 |
| International unit fee | $6,180 |
Unit Outline: Semester 1 2026, Gardens Point, Internal
| Unit code: | AYN414 |
|---|---|
| Credit points: | 12 |
| Pre-requisite: | AYN416 Can be enrolled in the same teaching period. |
| Coordinator: | Natalie Elms | natalie.elms@qut.edu.au |
Overview
The objective of management accounting is to deliver effective business insights to help managers of organisations achieve the strategic goals of their firm. In this unit, you will learn to evaluate data and perform analytical techniques that support decisions, such as costing a firm's products or services, budgeting, and performance management, with consideration for long-term value creation and sustainable organisational practices.
Learning Outcomes
On successful completion of this unit you will be able to:
- Critically evaluate and apply management accounting frameworks that enhance organisational value in different business environments. [HO 2.2]
- Select, apply and interpret key costing and budgeting methods in varied real-world contexts [KS1.1, HO 2.1]
- Prepare, analyse and evaluate financial and non-financial information to assess organisational performance, support long term sustainability and socially responsible decision making, and improve organisational outcomes. [HO 2.1, HO 2.2, SE 5.2]
- Apply critical thinking, evaluation, and judgement to evidence-based problem solving, decision making, and planning across a range of management accounting contexts. [HO2.2]
- Professionally communicate complex management accounting information in clear and persuasive written and oral forms. [PC 3.1, PC 3.2]
Content
The content of this unit has been selected with the specified aim and learning outcomes in mind. The unit examines how to collate, analyse, and interpret financial and non-financial information for management to make informed decisions that align with their organisation's strategic goals. This unit will provide you with the technical skills to analyse an organisation's operations, costs, and strategy. You will learn how to provide value to stakeholders by presenting insights for future business decisions, including budgets, forecasting, and planning for the future, including considerations of long-term sustainability and responsible business practices.
These management accounting techniques apply to for-profit, not-for-profit, manufacturing, and service organisations. Furthermore, the unit has a global perspective because cost and management accounting techniques tend to be consistently applied internationally.
QUT Business Capabilities (Postgraduate)
The content and assessment in this unit are aligned to a selection of the following set of QUT Business Capabilities, also known as Assurance of Learning Goals (AoLs). Developing these capabilities will assist you to meet the desired graduate outcomes set at QUT and equip you with the knowledge and skills to succeed in your chosen career.
Knowledge & Technical Skills (KS)
1.1 Demonstrate and apply integrated and advanced discipline and professional practice knowledge, including knowledge of relevant research principles and methods.
1.2 Apply technical, technological and technical research skills to organise and interpret discipline knowledge, including theory and practice, to investigate business issues.
Higher Order Thinking Skills (HO)
2.1 Critically investigate real world business issues and problems drawing on analysis, evaluation and synthesis of discipline knowledge, including theory and practice.
2.2 Exercise creativity and intellectual independence and make informed decisions and judgements in planning, designing, and executing strategic and research-based responses to address real world issues and problems.
Professional Communication (PC)
3.1 Use information literacy skills and communicate effectively and professionally in written forms and using media appropriate for diverse purposes, contexts and audiences.
3.2 Use information literacy skills and communicate effectively and professionally in oral forms appropriate for diverse purposes, contexts and audiences.
Teamwork & Self (TS)
4.1 Exercise self-reflection and accountability in applying knowledge and skills for own learning and effective practice.
4.2 Apply teamwork knowledge and skills for effective collaboration across a range of complex activities and contexts.
Social, Ethical & Global Understanding (SE)
5.1 Demonstrate and apply knowledge of ethical and legal principles and practices of business in critically analysing and effectively responding to complex business issues.
5.2 Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues and critically reflect on the responsibilities and impacts of organisations in national and international business contexts.
Learning Approaches
Learning activities will be divided between conceptual understanding and problem-solving. Each week, you will engage with an overview of the topic and then apply practical techniques to reinforce your understanding through structured learning activities. This can involve working through problems from the prescribed textbook and/or additional exercises made available on Canvas. A range of learning resources will be available on Canvas for each topic. Real-world business cases will be discussed to highlight the practical and applied learning of concepts across organisations.
This unit will encourage you to conceptually link the theoretical aspects with the practical aspects, and, in so doing, you will be able to apply your knowledge to a variety of management accounting situations.
You should refer to the unit Canvas site for the latest information.
Feedback on Learning and Assessment
Students will receive feedback in various forms throughout the semester which may include:
- Informal: worked examples, such as verbal feedback in class, personal consultation
- Formal: assessment items through written and verbal commentary
- Direct: to individual students, either in written form or in consultation
- Indirect: to the whole class
Assessment
Overview
The assessment aims to support your achievement of the learning outcomes for this Unit. It has been designed in order to allow you to both:
- receive feedback on your learning as you progress toward the development of knowledge, understanding, skills and attitudes (formative assessment); and
- demonstrate your learning in order to achieve a final grade (summative assessment).
Unit Grading Scheme
7- point scale
Assessment Tasks
Assessment: Case Study: Written Report and Oral Viva Voce
This assignment has a written and oral component.
In Part A - the written component - you will provide a critical review of a case study and prepare a written document detailing your findings.
In Part B - the oral component (Viva voce) – you will assume the role of management accountant and discuss your findings in a management meeting, responding to unscripted questions to justify your findings.
Part B cannot be completed without Part A.
The ethical and responsible use of generative artificial intelligence (GenAI) tools is authorised in this assessment. See the relevant assessment details in Canvas for specific guidelines.
Viva voce: This assessment item requires your attendance at your scheduled session.
Part A, the written component, is eligible for the 48-hour late submission period and assignment extensions. Part B, the viva voce, is not.
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): KS (1.1), HO (2.1), PC (3.1), PC (3.2)
Assessment: Final Exam
The examination will assess your understanding of Topics 1 to 12 covered in the unit. You will be asked to answer both practical and theoretical questions.
The use of generative artificial intelligence (GenAI) tools is prohibited during this assessment.
This invigilated examination requires attendance on campus or at an assessment centre, regardless of your attendance mode for the unit.
This assessment item is a Verified Identity Assessment. Requirements are provided on the Unit Canvas site.
Formative or Summative: Summative
Business Capabilities (AoL goals): KS (1.1), HO (2.1), HO (2.2), SE (5.2)
Academic Integrity
Academic integrity is a commitment to undertaking academic work and assessment in a manner that is ethical, fair, honest, respectful and accountable.
The Academic Integrity Policy sets out the range of conduct that can be a failure to maintain the standards of academic integrity. This includes, cheating in exams, plagiarism, self-plagiarism, collusion and contract cheating. It also includes providing fraudulent or altered documentation in support of an academic concession application, for example an assignment extension or a deferred exam.
You are encouraged to make use of QUT’s learning support services, resources and tools to assure the academic integrity of your assessment. This includes the use of text matching software that may be available to assist with self-assessing your academic integrity as part of the assessment submission process.
Breaching QUT’s Academic Integrity Policy or engaging in conduct that may defeat or compromise the purpose of assessment can lead to a finding of student misconduct (Code of Conduct – Student) and result in the imposition of penalties under the Management of Student Misconduct Policy, ranging from a grade reduction to exclusion from QUT.
Resources
Resource Materials
Prescribed text(s)
Langfield-Smith, K., Smith, D., Andon, P., Hilton, RW. and Thorne, H. (2022). Management Accounting: Information for Managing and Creating Value (9th edition). McGraw-Hill. Sydney.
Other
Additional references can also be found at the unit's Canvas site
Harvard Business Review Case Studies and Readings.
Risk Assessment Statement
There are no out-of-the-ordinary risks associated with learning and teaching activities in this unit.
Unit Outline: Semester 1 2026, Online
| Unit code: | AYN414 |
|---|---|
| Credit points: | 12 |
| Pre-requisite: | AYN416 Can be enrolled in the same teaching period. |
Overview
The objective of management accounting is to deliver effective business insights to help managers of organisations achieve the strategic goals of their firm. In this unit, you will learn to evaluate data and perform analytical techniques that support decisions, such as costing a firm's products or services, budgeting, and performance management, with consideration for long-term value creation and sustainable organisational practices.
Learning Outcomes
On successful completion of this unit you will be able to:
- Critically evaluate and apply management accounting frameworks that enhance organisational value in different business environments. [HO 2.2]
- Select, apply and interpret key costing and budgeting methods in varied real-world contexts [KS1.1, HO 2.1]
- Prepare, analyse and evaluate financial and non-financial information to assess organisational performance, support long term sustainability and socially responsible decision making, and improve organisational outcomes. [HO 2.1, HO 2.2, SE 5.2]
- Apply critical thinking, evaluation, and judgement to evidence-based problem solving, decision making, and planning across a range of management accounting contexts. [HO2.2]
- Professionally communicate complex management accounting information in clear and persuasive written and oral forms. [PC 3.1, PC 3.2]
Content
The content of this unit has been selected with the specified aim and learning outcomes in mind. The unit examines how to collate, analyse, and interpret financial and non-financial information for management to make informed decisions that align with their organisation's strategic goals. This unit will provide you with the technical skills to analyse an organisation's operations, costs, and strategy. You will learn how to provide value to stakeholders by presenting insights for future business decisions, including budgets, forecasting, and planning for the future, including considerations of long-term sustainability and responsible business practices.
These management accounting techniques apply to for-profit, not-for-profit, manufacturing, and service organisations. Furthermore, the unit has a global perspective because cost and management accounting techniques tend to be consistently applied internationally.
QUT Business Capabilities (Postgraduate)
The content and assessment in this unit are aligned to a selection of the following set of QUT Business Capabilities, also known as Assurance of Learning Goals (AoLs). Developing these capabilities will assist you to meet the desired graduate outcomes set at QUT and equip you with the knowledge and skills to succeed in your chosen career.
Knowledge & Technical Skills (KS)
1.1 Demonstrate and apply integrated and advanced discipline and professional practice knowledge, including knowledge of relevant research principles and methods.
1.2 Apply technical, technological and technical research skills to organise and interpret discipline knowledge, including theory and practice, to investigate business issues.
Higher Order Thinking Skills (HO)
2.1 Critically investigate real world business issues and problems drawing on analysis, evaluation and synthesis of discipline knowledge, including theory and practice.
2.2 Exercise creativity and intellectual independence and make informed decisions and judgements in planning, designing, and executing strategic and research-based responses to address real world issues and problems.
Professional Communication (PC)
3.1 Use information literacy skills and communicate effectively and professionally in written forms and using media appropriate for diverse purposes, contexts and audiences.
3.2 Use information literacy skills and communicate effectively and professionally in oral forms appropriate for diverse purposes, contexts and audiences.
Teamwork & Self (TS)
4.1 Exercise self-reflection and accountability in applying knowledge and skills for own learning and effective practice.
4.2 Apply teamwork knowledge and skills for effective collaboration across a range of complex activities and contexts.
Social, Ethical & Global Understanding (SE)
5.1 Demonstrate and apply knowledge of ethical and legal principles and practices of business in critically analysing and effectively responding to complex business issues.
5.2 Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues and critically reflect on the responsibilities and impacts of organisations in national and international business contexts.
Learning Approaches
Learning activities will be divided between conceptual understanding and problem-solving. Each week, you will engage with an overview of the topic and then apply practical techniques to reinforce your understanding through structured learning activities. This can involve working through problems from the prescribed textbook and/or additional exercises made available on Canvas. A range of learning resources will be available on Canvas for each topic. Real-world business cases will be discussed to highlight the practical and applied learning of concepts across organisations.
This unit will encourage you to conceptually link the theoretical aspects with the practical aspects, and, in so doing, you will be able to apply your knowledge to a variety of management accounting situations.
You should refer to the unit Canvas site for the latest information.
Feedback on Learning and Assessment
Students will receive feedback in various forms throughout the semester which may include:
- Informal: worked examples, such as verbal feedback in class, personal consultation
- Formal: assessment items through written and verbal commentary
- Direct: to individual students, either in written form or in consultation
- Indirect: to the whole class
Assessment
Overview
The assessment aims to support your achievement of the learning outcomes for this Unit. It has been designed in order to allow you to both:
- receive feedback on your learning as you progress toward the development of knowledge, understanding, skills and attitudes (formative assessment); and
- demonstrate your learning in order to achieve a final grade (summative assessment).
Unit Grading Scheme
7- point scale
Assessment Tasks
Assessment: Case Study: Written Report and Oral Viva Voce
This assignment has a written and oral component.
In Part A - the written component - you will provide a critical review of a case study and prepare a written document detailing your findings.
In Part B - the oral component (Viva voce) – you will assume the role of management accountant and discuss your findings in a management meeting, responding to unscripted questions to justify your findings.
Part B cannot be completed without Part A.
The ethical and responsible use of generative artificial intelligence (GenAI) tools is authorised in this assessment. See the relevant assessment details in Canvas for specific guidelines.
Viva voce: This assessment item requires your attendance at your scheduled session.
Part A, the written component, is eligible for the 48-hour late submission period and assignment extensions. Part B, the viva voce, is not.
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): KS (1.1), HO (2.1), PC (3.1), PC (3.2)
Assessment: Final Exam
The examination will assess your understanding of Topics 1 to 12 covered in the unit. You will be asked to answer both practical and theoretical questions.
The use of generative artificial intelligence (GenAI) tools is prohibited during this assessment.
This invigilated examination requires attendance on campus or at an assessment centre, regardless of your attendance mode for the unit.
This assessment item is a Verified Identity Assessment. Requirements are provided on the Unit Canvas site.
Formative or Summative: Summative
Business Capabilities (AoL goals): KS (1.1), HO (2.1), HO (2.2), SE (5.2)
Academic Integrity
Academic integrity is a commitment to undertaking academic work and assessment in a manner that is ethical, fair, honest, respectful and accountable.
The Academic Integrity Policy sets out the range of conduct that can be a failure to maintain the standards of academic integrity. This includes, cheating in exams, plagiarism, self-plagiarism, collusion and contract cheating. It also includes providing fraudulent or altered documentation in support of an academic concession application, for example an assignment extension or a deferred exam.
You are encouraged to make use of QUT’s learning support services, resources and tools to assure the academic integrity of your assessment. This includes the use of text matching software that may be available to assist with self-assessing your academic integrity as part of the assessment submission process.
Breaching QUT’s Academic Integrity Policy or engaging in conduct that may defeat or compromise the purpose of assessment can lead to a finding of student misconduct (Code of Conduct – Student) and result in the imposition of penalties under the Management of Student Misconduct Policy, ranging from a grade reduction to exclusion from QUT.
Resources
Resource Materials
Prescribed text(s)
Langfield-Smith, K., Smith, D., Andon, P., Hilton, RW. and Thorne, H. (2022). Management Accounting: Information for Managing and Creating Value (9th edition). McGraw-Hill. Sydney.
Other
Additional references can also be found at the unit's Canvas site
Harvard Business Review Case Studies and Readings.
Risk Assessment Statement
There are no out-of-the-ordinary risks associated with learning and teaching activities in this unit.
Unit Outline: Semester 2 2026, Gardens Point, Internal
| Unit code: | AYN414 |
|---|---|
| Credit points: | 12 |
| Pre-requisite: | AYN416 Can be enrolled in the same teaching period. |
Overview
The objective of management accounting is to deliver effective business insights to help managers of organisations achieve the strategic goals of their firm. In this unit, you will learn to evaluate data and perform analytical techniques that support decisions, such as costing a firm's products or services, budgeting, and performance management, with consideration for long-term value creation and sustainable organisational practices.
Learning Outcomes
On successful completion of this unit you will be able to:
- Critically evaluate and apply management accounting frameworks that enhance organisational value in different business environments. [HO 2.2]
- Select, apply and interpret key costing and budgeting methods in varied real-world contexts [KS1.1, HO 2.1]
- Prepare, analyse and evaluate financial and non-financial information to assess organisational performance, support long term sustainability and socially responsible decision making, and improve organisational outcomes. [HO 2.1, HO 2.2, SE 5.2]
- Apply critical thinking, evaluation, and judgement to evidence-based problem solving, decision making, and planning across a range of management accounting contexts. [HO2.2]
- Professionally communicate complex management accounting information in clear and persuasive written and oral forms. [PC 3.1, PC 3.2]
Content
The content of this unit has been selected with the specified aim and learning outcomes in mind. The unit examines how to collate, analyse, and interpret financial and non-financial information for management to make informed decisions that align with their organisation's strategic goals. This unit will provide you with the technical skills to analyse an organisation's operations, costs, and strategy. You will learn how to provide value to stakeholders by presenting insights for future business decisions, including budgets, forecasting, and planning for the future, including considerations of long-term sustainability and responsible business practices.
These management accounting techniques apply to for-profit, not-for-profit, manufacturing, and service organisations. Furthermore, the unit has a global perspective because cost and management accounting techniques tend to be consistently applied internationally.
QUT Business Capabilities (Postgraduate)
The content and assessment in this unit are aligned to a selection of the following set of QUT Business Capabilities, also known as Assurance of Learning Goals (AoLs). Developing these capabilities will assist you to meet the desired graduate outcomes set at QUT and equip you with the knowledge and skills to succeed in your chosen career.
Knowledge & Technical Skills (KS)
1.1 Demonstrate and apply integrated and advanced discipline and professional practice knowledge, including knowledge of relevant research principles and methods.
1.2 Apply technical, technological and technical research skills to organise and interpret discipline knowledge, including theory and practice, to investigate business issues.
Higher Order Thinking Skills (HO)
2.1 Critically investigate real world business issues and problems drawing on analysis, evaluation and synthesis of discipline knowledge, including theory and practice.
2.2 Exercise creativity and intellectual independence and make informed decisions and judgements in planning, designing, and executing strategic and research-based responses to address real world issues and problems.
Professional Communication (PC)
3.1 Use information literacy skills and communicate effectively and professionally in written forms and using media appropriate for diverse purposes, contexts and audiences.
3.2 Use information literacy skills and communicate effectively and professionally in oral forms appropriate for diverse purposes, contexts and audiences.
Teamwork & Self (TS)
4.1 Exercise self-reflection and accountability in applying knowledge and skills for own learning and effective practice.
4.2 Apply teamwork knowledge and skills for effective collaboration across a range of complex activities and contexts.
Social, Ethical & Global Understanding (SE)
5.1 Demonstrate and apply knowledge of ethical and legal principles and practices of business in critically analysing and effectively responding to complex business issues.
5.2 Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues and critically reflect on the responsibilities and impacts of organisations in national and international business contexts.
Learning Approaches
Learning activities will be divided between conceptual understanding and problem-solving. Each week, you will engage with an overview of the topic and then apply practical techniques to reinforce your understanding through structured learning activities. This can involve working through problems from the prescribed textbook and/or additional exercises made available on Canvas. A range of learning resources will be available on Canvas for each topic. Real-world business cases will be discussed to highlight the practical and applied learning of concepts across organisations.
This unit will encourage you to conceptually link the theoretical aspects with the practical aspects, and, in so doing, you will be able to apply your knowledge to a variety of management accounting situations.
You should refer to the unit Canvas site for the latest information.
Feedback on Learning and Assessment
Students will receive feedback in various forms throughout the semester which may include:
- Informal: worked examples, such as verbal feedback in class, personal consultation
- Formal: assessment items through written and verbal commentary
- Direct: to individual students, either in written form or in consultation
- Indirect: to the whole class
Assessment
Overview
The assessment aims to support your achievement of the learning outcomes for this Unit. It has been designed in order to allow you to both:
- receive feedback on your learning as you progress toward the development of knowledge, understanding, skills and attitudes (formative assessment); and
- demonstrate your learning in order to achieve a final grade (summative assessment).
Unit Grading Scheme
7- point scale
Assessment Tasks
Assessment: Case Study: Written Report and Oral Viva Voce
This assignment has a written and oral component.
In Part A - the written component - you will provide a critical review of a case study and prepare a written document detailing your findings.
In Part B - the oral component (Viva voce) – you will assume the role of management accountant and discuss your findings in a management meeting, responding to unscripted questions to justify your findings.
Part B cannot be completed without Part A.
The ethical and responsible use of generative artificial intelligence (GenAI) tools is authorised in this assessment. See the relevant assessment details in Canvas for specific guidelines.
Viva voce: This assessment item requires your attendance at your scheduled session.
Part A, the written component, is eligible for the 48-hour late submission period and assignment extensions. Part B, the viva voce, is not.
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): KS (1.1), HO (2.1), PC (3.1), PC (3.2)
Assessment: Final Exam
The examination will assess your understanding of Topics 1 to 12 covered in the unit. You will be asked to answer both practical and theoretical questions.
The use of generative artificial intelligence (GenAI) tools is prohibited during this assessment.
This invigilated examination requires attendance on campus or at an assessment centre, regardless of your attendance mode for the unit.
This assessment item is a Verified Identity Assessment. Requirements are provided on the Unit Canvas site.
Formative or Summative: Summative
Business Capabilities (AoL goals): KS (1.1), HO (2.1), HO (2.2), SE (5.2)
Academic Integrity
Academic integrity is a commitment to undertaking academic work and assessment in a manner that is ethical, fair, honest, respectful and accountable.
The Academic Integrity Policy sets out the range of conduct that can be a failure to maintain the standards of academic integrity. This includes, cheating in exams, plagiarism, self-plagiarism, collusion and contract cheating. It also includes providing fraudulent or altered documentation in support of an academic concession application, for example an assignment extension or a deferred exam.
You are encouraged to make use of QUT’s learning support services, resources and tools to assure the academic integrity of your assessment. This includes the use of text matching software that may be available to assist with self-assessing your academic integrity as part of the assessment submission process.
Breaching QUT’s Academic Integrity Policy or engaging in conduct that may defeat or compromise the purpose of assessment can lead to a finding of student misconduct (Code of Conduct – Student) and result in the imposition of penalties under the Management of Student Misconduct Policy, ranging from a grade reduction to exclusion from QUT.
Resources
Resource Materials
Prescribed text(s)
Langfield-Smith, K., Smith, D., Andon, P., Hilton, RW. and Thorne, H. (2022). Management Accounting: Information for Managing and Creating Value (9th edition). McGraw-Hill. Sydney.
Other
Additional references can also be found at the unit's Canvas site
Harvard Business Review Case Studies and Readings.
Risk Assessment Statement
There are no out-of-the-ordinary risks associated with learning and teaching activities in this unit.
Unit Outline: Semester 2 2026, Online
| Unit code: | AYN414 |
|---|---|
| Credit points: | 12 |
| Pre-requisite: | AYN416 Can be enrolled in the same teaching period. |
Overview
The objective of management accounting is to deliver effective business insights to help managers of organisations achieve the strategic goals of their firm. In this unit, you will learn to evaluate data and perform analytical techniques that support decisions, such as costing a firm's products or services, budgeting, and performance management, with consideration for long-term value creation and sustainable organisational practices.
Learning Outcomes
On successful completion of this unit you will be able to:
- Critically evaluate and apply management accounting frameworks that enhance organisational value in different business environments. [HO 2.2]
- Select, apply and interpret key costing and budgeting methods in varied real-world contexts [KS1.1, HO 2.1]
- Prepare, analyse and evaluate financial and non-financial information to assess organisational performance, support long term sustainability and socially responsible decision making, and improve organisational outcomes. [HO 2.1, HO 2.2, SE 5.2]
- Apply critical thinking, evaluation, and judgement to evidence-based problem solving, decision making, and planning across a range of management accounting contexts. [HO2.2]
- Professionally communicate complex management accounting information in clear and persuasive written and oral forms. [PC 3.1, PC 3.2]
Content
The content of this unit has been selected with the specified aim and learning outcomes in mind. The unit examines how to collate, analyse, and interpret financial and non-financial information for management to make informed decisions that align with their organisation's strategic goals. This unit will provide you with the technical skills to analyse an organisation's operations, costs, and strategy. You will learn how to provide value to stakeholders by presenting insights for future business decisions, including budgets, forecasting, and planning for the future, including considerations of long-term sustainability and responsible business practices.
These management accounting techniques apply to for-profit, not-for-profit, manufacturing, and service organisations. Furthermore, the unit has a global perspective because cost and management accounting techniques tend to be consistently applied internationally.
QUT Business Capabilities (Postgraduate)
The content and assessment in this unit are aligned to a selection of the following set of QUT Business Capabilities, also known as Assurance of Learning Goals (AoLs). Developing these capabilities will assist you to meet the desired graduate outcomes set at QUT and equip you with the knowledge and skills to succeed in your chosen career.
Knowledge & Technical Skills (KS)
1.1 Demonstrate and apply integrated and advanced discipline and professional practice knowledge, including knowledge of relevant research principles and methods.
1.2 Apply technical, technological and technical research skills to organise and interpret discipline knowledge, including theory and practice, to investigate business issues.
Higher Order Thinking Skills (HO)
2.1 Critically investigate real world business issues and problems drawing on analysis, evaluation and synthesis of discipline knowledge, including theory and practice.
2.2 Exercise creativity and intellectual independence and make informed decisions and judgements in planning, designing, and executing strategic and research-based responses to address real world issues and problems.
Professional Communication (PC)
3.1 Use information literacy skills and communicate effectively and professionally in written forms and using media appropriate for diverse purposes, contexts and audiences.
3.2 Use information literacy skills and communicate effectively and professionally in oral forms appropriate for diverse purposes, contexts and audiences.
Teamwork & Self (TS)
4.1 Exercise self-reflection and accountability in applying knowledge and skills for own learning and effective practice.
4.2 Apply teamwork knowledge and skills for effective collaboration across a range of complex activities and contexts.
Social, Ethical & Global Understanding (SE)
5.1 Demonstrate and apply knowledge of ethical and legal principles and practices of business in critically analysing and effectively responding to complex business issues.
5.2 Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues and critically reflect on the responsibilities and impacts of organisations in national and international business contexts.
Learning Approaches
Learning activities will be divided between conceptual understanding and problem-solving. Each week, you will engage with an overview of the topic and then apply practical techniques to reinforce your understanding through structured learning activities. This can involve working through problems from the prescribed textbook and/or additional exercises made available on Canvas. A range of learning resources will be available on Canvas for each topic. Real-world business cases will be discussed to highlight the practical and applied learning of concepts across organisations.
This unit will encourage you to conceptually link the theoretical aspects with the practical aspects, and, in so doing, you will be able to apply your knowledge to a variety of management accounting situations.
You should refer to the unit Canvas site for the latest information.
Feedback on Learning and Assessment
Students will receive feedback in various forms throughout the semester which may include:
- Informal: worked examples, such as verbal feedback in class, personal consultation
- Formal: assessment items through written and verbal commentary
- Direct: to individual students, either in written form or in consultation
- Indirect: to the whole class
Assessment
Overview
The assessment aims to support your achievement of the learning outcomes for this Unit. It has been designed in order to allow you to both:
- receive feedback on your learning as you progress toward the development of knowledge, understanding, skills and attitudes (formative assessment); and
- demonstrate your learning in order to achieve a final grade (summative assessment).
Unit Grading Scheme
7- point scale
Assessment Tasks
Assessment: Case Study: Written Report and Oral Viva Voce
This assignment has a written and oral component.
In Part A - the written component - you will provide a critical review of a case study and prepare a written document detailing your findings.
In Part B - the oral component (Viva voce) – you will assume the role of management accountant and discuss your findings in a management meeting, responding to unscripted questions to justify your findings.
Part B cannot be completed without Part A.
The ethical and responsible use of generative artificial intelligence (GenAI) tools is authorised in this assessment. See the relevant assessment details in Canvas for specific guidelines.
Viva voce: This assessment item requires your attendance at your scheduled session.
Part A, the written component, is eligible for the 48-hour late submission period and assignment extensions. Part B, the viva voce, is not.
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): KS (1.1), HO (2.1), PC (3.1), PC (3.2)
Assessment: Final Exam
The examination will assess your understanding of Topics 1 to 12 covered in the unit. You will be asked to answer both practical and theoretical questions.
The use of generative artificial intelligence (GenAI) tools is prohibited during this assessment.
This invigilated examination requires attendance on campus or at an assessment centre, regardless of your attendance mode for the unit.
This assessment item is a Verified Identity Assessment. Requirements are provided on the Unit Canvas site.
Formative or Summative: Summative
Business Capabilities (AoL goals): KS (1.1), HO (2.1), HO (2.2), SE (5.2)
Academic Integrity
Academic integrity is a commitment to undertaking academic work and assessment in a manner that is ethical, fair, honest, respectful and accountable.
The Academic Integrity Policy sets out the range of conduct that can be a failure to maintain the standards of academic integrity. This includes, cheating in exams, plagiarism, self-plagiarism, collusion and contract cheating. It also includes providing fraudulent or altered documentation in support of an academic concession application, for example an assignment extension or a deferred exam.
You are encouraged to make use of QUT’s learning support services, resources and tools to assure the academic integrity of your assessment. This includes the use of text matching software that may be available to assist with self-assessing your academic integrity as part of the assessment submission process.
Breaching QUT’s Academic Integrity Policy or engaging in conduct that may defeat or compromise the purpose of assessment can lead to a finding of student misconduct (Code of Conduct – Student) and result in the imposition of penalties under the Management of Student Misconduct Policy, ranging from a grade reduction to exclusion from QUT.
Resources
Resource Materials
Prescribed text(s)
Langfield-Smith, K., Smith, D., Andon, P., Hilton, RW. and Thorne, H. (2022). Management Accounting: Information for Managing and Creating Value (9th edition). McGraw-Hill. Sydney.
Other
Additional references can also be found at the unit's Canvas site
Harvard Business Review Case Studies and Readings.
Risk Assessment Statement
There are no out-of-the-ordinary risks associated with learning and teaching activities in this unit.