ACCT3583 Management Accounting 2 - 2021

Subject Code
Study Level
Commencing Term
Term 3
Total Units of Credit (UOC)
Delivery Mode
On Campus and Online
Accounting Auditing & Tax
This course outline is for the current term. To view outlines from other years and/or terms, visit the archives

1. Course Details

Given the ongoing COVID-19 restrictions in NSW, all Term 3 courses will be delivered online until at least Friday 22nd October and all assessment will be online throughout the term. The University remains hopeful that the situation will improve to allow for some on-campus activities later in Term 3 such as lab, practical and studio classes. UNSW will continue to review the situation regularly and keep students updated. For further information on how your study may be affected this term, please see FAQs here. See tab 8. Policies and Support in this course outline for tips on online study and assessment.

Summary of Course

This course explores the link between management accounting information and strategic issues. Specifically, it focuses on how management accounting information facilitates: (1) the formulation and implementation of organisational strategy and (2) the evaluation of organisational strategy by focusing on four perspectives of strategic performance (i.e. shareholder perspective, customer perspective, internal process perspective and, learning and growth perspective).  

In this course, strategy is defined as a process of converting tangible and intangible resources to actions that will enable the organisation to compete in its chosen product markets. This is achieved by creating unique value propositions for its customers and simultaneously balancing the needs of various stakeholders (i.e. shareholders, suppliers, community and environment, and employees).

Teaching Times and Locations

Please note that teaching times and locations are subject to change. Students are strongly advised to refer to the Class Timetable website for the most up-to-date teaching times and locations.

View course timetable

Course Policies & Support

Course Aims and Relationship to Other Courses

The course aims to:

  1. introduce the link between management accounting information and strategic issues;

  2. encourage critical thinking; and

  3. impart a set of competencies that will enable such issues to be addressed with confidence and creativity in a professional and work-based context.

The course draws upon contemporary and international research, professional literatures, case studies and the applied research experiences of course participants to explore the issues of Management Accounting 2.

This course is offered by the Business School and may form part of an accounting major, double major or disciplinary minor within the Bachelor of Commerce or Bachelor of Economics degree. It builds on the knowledge from Management Accounting 1 and therefore, to enrol in this course, the following prerequisite must have been satisfied – ACCT 2522 Management Accounting 1. This course also constitutes part of the core curriculum of studies required by the CPA Australia and the CA of Australia and New Zealand.

2. Staff Contact Details

Position Title Name Email Location Phone Consultation Times
Lecturer-in-chargeDrDi YangRoom 3067 Quadrangle building - Ref E15+61 2 9065 3325TBA
LecturerDrYee Shih PhuaRoom 3062 Quadrangle building - Ref E15TBATBA
LecturerMsAlice LeeRoom 3089 Quadrangle building - Ref E15TBATBA
LecturerMrBenjamin LiRoom 3089 Quadrangle building - Ref E15TBATBA

You are encouraged to seek help from any staff member teaching on this course during their consultation hours. The seminar leaders will be available for up to one/two hour/s per week to conduct consultations online. Seminars leader will not conduct any extensive consultations by email unless they indicate a personal preference to do so.

Common etiquette must be observed when conducting any written communication with staff members. In the case of email, make sure that you comply with the following:

  1. Your email is sent from your official UNSW email account;

  2. Your email contains proper salutations, sign-offs, and your full name and student identification number;

  3. If your email is in relation to your seminar, you should identify the seminar number and the name of your seminar leader; and

  4. Your email has been checked for spelling, and does not contain short hand or text/SMS.

If your email does not meet any of the above requirements, the seminar leader will not respond to your email. Please be aware that staff members will only address email queries that require reasonably short replies during their consultation times after online queries.

3. Learning and Teaching Activities

Approach to Learning and Teaching in the Course

At university, the focus is on self-directed search for knowledge. Seminars, textbooks, exams and other resources (online and non-online) are all provided to help you learn. You are therefore required to attend all seminars, view all videos, and read all required readings to fully grasp and appreciate the concepts of Management Accounting 2.

Please note that according to the UNSW Student Responsibility and Conduct Workload policy, you are expected to spend at least ten hours studying for a course. It is up to you to choose how much work you do in each part of the course: preparing for seminars; completing assignments; studying for exams; and seeking assistance or extra work to extend and clarify your understanding. You must choose an approach that best suits your learning style and goals in this course. Videos, seminar questions and self-study questions are provided to guide your learning process.

Learning Activities and Teaching Strategies


This course is held over 9 seminars. Each seminar is approximately three hours in duration. Students are required to attend the seminar in which they have registered via MyUNSW. In each three-hour seminar, students will be provided with case problems/questions and are required to discuss and apply accounting concepts/frameworks in a team environment, present their findings in front of the class, and apply their knowledge to solve business problems.

To maximise the benefits of attending seminars, students must view the video recordings on Moodle, read the required readings, and attempt review questions before attending the seminars. Seminar instructions and videos will be posted on Moodle prior to the seminar being held. To assist in the development of key research and analysis skills, some of these seminar questions will require students to conduct additional research using library resources.


Self-study is a key element of the learning design of this course. From time to time, self-study materials will be posted on Moodle to facilitate deeper learning of core elements of the course. The aim of these self-study questions is to encourage students to assume responsibility in the learning process, and to make the seminars more effective. Onus is therefore on students to review and complete these materials. Staff will be available in consultation hours to assist with difficulties experienced with self-study materials.

5. Course Resources

Textbook and Reading Materials

For Term 3-2021, all the required readings for each topic will be provided online in the Course Moodle. The readings have been scanned and attached as PDFs in the Course Moodle for each topic. If you prefer the hardcopies, below are the two books to look out for in the second-hand bookshops:

  • Textbook – Customised Textbook for Management Accounting 2 (MA2), Pearson Custom Publishing. NOTE: This book was used for the first time in Term 1, 2019. As such, please do not rely on the editions prior to Term 1, 2019 as most readings have changed.

  • Reading Kit – ACCT3583 Reading Kit. NOTE: Please find used copies of the Reading Kit from T3, 2019, T1 2020, T3, 2020 or T1, 2021.

Course Website

This Course uses Moodle under the course code ACCT3583. You are required to have a Unipass and Unipin to access the website. In addition, you must also be enrolled in the course to access the website. Please note that students are responsible for updating themselves on any information that appears on Moodle.

During the session, you must:

  • Maintain your official student email address and ensure that it does not have an “Over Quota” problem;

  • Check your assessment marks and inform your seminar leader of any discrepancies or problems with them; and

  • Download Powerpoint seminar slides and other additional materials.

Information provided on Moodle includes:

  • Announcements; and

  • Assessment results.

  • Course content such as videos, PowerPoint Slides and topic activities.

  • Detail information about assessments.

6. Course Evaluation & Development

Feedback is regularly sought from students and continual improvements are made based on this feedback. At the end of this course, you will be asked to complete the myExperience survey, which provides a key source of student evaluative feedback. Your input into this quality enhancement process is extremely valuable in assisting us to meet the needs of our students and provide an effective and enriching learning experience. The results of all surveys are carefully considered and do lead to action towards enhancing educational quality.

Based on student feedback, this course has:

  1. introduced continuous peer evaluation of team members regarding their contributions in the Team Case Project;

  2. streamlined assessments in MA2 from weekly quizzes to only two quizzes;

  3. introduced a formative, one-page written assessment (with no mark attached and feeback in the following week) to prepare students for the Team Case Project; and

  4. introduced additional videos to guide students on how to apply key concepts and frameworks to cases to improve their understanding of each topic.

7. Course Schedule

Note: for more information on the UNSW academic calendar and key dates including study period, exam, supplementary exam and result release, please visit:
Week Activity Topic Assessment/Other
Week 1: 13 SeptemberSeminar

External environment analysis

Week 2: 20 SeptemberSeminar

Internal environment analysis

Week 3: 27 SeptemberSeminar

Developing strategy

  • Submit a written, one-page seminar case study (formative, voluntary)
Week 4: 4 OctoberSeminar

Implementing strategy and measuring performance

  • Feedback for the written, one-page seminar case study (formative, voluntary)
  • Mock quiz
Week 5: 11 OctoberSeminar

Shareholder Perspective

  • Online quiz 1 (7.5%)
  • Anonymous, online peer evaluation for Team Case Project (written feedback, formative)
Week 6: 18 OctoberSeminar

No seminar - flexibility week

  • Online quiz 1 feedback
Week 7: 25 OctoberSeminar

Customer Perspective

Week 8: 1 NovemberSeminar

Internal Process Perspective - Suppliers

  • Team Case Project (30%) due
  • Anonymous, online peer evaluation for Team Case Project (numerical feedback, summative)
Week 9: 8 NovemberSeminar

Internal Process Perspective - Corporate Citizenship

  • Online quiz 2 (7.5%)
Week 10: 15 NovemberSeminar

Learning and Growth Perspective - Human Capital and Risk Culture

  • Online quiz 2 feedback

8. Policies and Support

Information about UNSW Business School program learning outcomes, academic integrity, student responsibilities and student support services. For information regarding special consideration and viewing final exam scripts, please go to the key policies and support page.

Program Learning Outcomes

The Business School places knowledge and capabilities at the core of its curriculum via seven Program Learning Outcomes (PLOs). These PLOs are systematically embedded and developed across the duration of all coursework programs in the Business School.

PLOs embody the knowledge, skills and capabilities that are taught, practised and assessed within each Business School program. They articulate what you should know and be able to do upon successful completion of your degree.

Upon graduation, you should have a high level of specialised business knowledge and capacity for responsible business thinking, underpinned by ethical professional practice. You should be able to harness, manage and communicate business information effectively and work collaboratively with others. You should be an experienced problem-solver and critical thinker, with a global perspective, cultural competence and the potential for innovative leadership.

All UNSW programs and courses are designed to assess the attainment of program and/or course level learning outcomes, as required by the UNSW Assessment Design Procedure. It is important that you become familiar with the Business School PLOs, as they constitute the framework which informs and shapes the components and assessments of the courses within your program of study.

PLO 1: Business knowledge

Students will make informed and effective selection and application of knowledge in a discipline or profession, in the contexts of local and global business.

PLO 2: Problem solving

Students will define and address business problems, and propose effective evidence-based solutions, through the application of rigorous analysis and critical thinking.

PLO 3: Business communication

Students will harness, manage and communicate business information effectively using multiple forms of communication across different channels.

PLO 4: Teamwork

Students will interact and collaborate effectively with others to achieve a common business purpose or fulfil a common business project, and reflect critically on the process and the outcomes.

PLO 5: Responsible business practice

Students will develop and be committed to responsible business thinking and approaches, which are underpinned by ethical professional practice and sustainability considerations.

PLO 6: Global and cultural competence

Students will be aware of business systems in the wider world and actively committed to recognise and respect the cultural norms, beliefs and values of others, and will apply this knowledge to interact, communicate and work effectively in diverse environments.

PLO 7: Leadership development

Students will develop the capacity to take initiative, encourage forward thinking and bring about innovation, while effectively influencing others to achieve desired results.

These PLOs relate to undergraduate and postgraduate coursework programs.  Separate PLOs for honours and postgraduate research programs are included under 'Related Documents'.

Business School course outlines provide detailed information for students on how the course learning outcomes, learning activities, and assessment/s contribute to the development of Program Learning Outcomes.



UNSW Graduate Capabilities

The Business School PLOs also incorporate UNSW graduate capabilities, a set of generic abilities and skills that all students are expected to achieve by graduation. These capabilities articulate the University’s institutional values, as well as future employer expectations.

UNSW Graduate CapabilitiesBusiness School PLOs
Scholars capable of independent and collaborative enquiry, rigorous in their analysis, critique and reflection, and able to innovate by applying their knowledge and skills to the solution of novel as well as routine problems.
  • PLO 1: Business knowledge
  • PLO 2: Problem solving
  • PLO 3: Business communication
  • PLO 4: Teamwork
  • PLO 7: Leadership development

Entrepreneurial leaders capable of initiating and embracing innovation and change, as well as engaging and enabling others to contribute to change
  • PLO 1: Business knowledge
  • PLO 2: Problem solving
  • PLO 3: Business communication
  • PLO 4: Teamwork
  • PLO 6: Global and cultural competence
  • PLO 7: Leadership development

Professionals capable of ethical, self-directed practice and independent lifelong learning
  • PLO 1: Business knowledge
  • PLO 2: Problem solving
  • PLO 3: Business communication
  • PLO 5: Responsible business practice

Global citizens who are culturally adept and capable of respecting diversity and acting in a socially just and responsible way.
  • PLO 1: Business knowledge
  • PLO 2: Problem solving
  • PLO 3: Business communication
  • PLO 4: Teamwork
  • PLO 5: Responsible business practice
  • PLO 6: Global and cultural competence

While our programs are designed to provide coverage of all PLOs and graduate capabilities, they also provide you with a great deal of choice and flexibility.  The Business School strongly advises you to choose a range of courses that assist your development against the seven PLOs and four graduate capabilities, and to keep a record of your achievements as part of your portfolio. You can use a portfolio as evidence in employment applications as well as a reference for work or further study. For support with selecting your courses contact the UNSW Business School Student Services team.

Academic Integrity and Plagiarism

Academic Integrity is honest and responsible scholarship. This form of ethical scholarship is highly valued at UNSW. Terms like Academic Integrity, misconduct, referencing, conventions, plagiarism, academic practices, citations and evidence based learning are all considered basic concepts that successful university students understand. Learning how to communicate original ideas, refer sources, work independently, and report results accurately and honestly are skills that you will be able to carry beyond your studies.

The definition of academic misconduct is broad. It covers practices such as cheating, copying and using another person’s work without appropriate acknowledgement. Incidents of academic misconduct may have serious consequences for students.


UNSW regards plagiarism as a form of academic misconduct. UNSW has very strict rules regarding plagiarism. Plagiarism at UNSW is using the words or ideas of others and passing them off as your own. All Schools in the Business School have a Student Ethics Officer who will investigate incidents of plagiarism and may result in a student’s name being placed on the Plagiarism and Student Misconduct Registers.

Below are examples of plagiarism including self-plagiarism:

Copying: Using the same or very similar words to the original text or idea without acknowledging the source or using quotation marks. This includes copying materials, ideas or concepts from a book, article, report or other written document, presentation, composition, artwork, design, drawing, circuitry, computer program or software, website, internet, other electronic resource, or another person's assignment, without appropriate acknowledgement of authorship.

Inappropriate Paraphrasing: Changing a few words and phrases while mostly retaining the original structure and/or progression of ideas of the original, and information without acknowledgement. This also applies in presentations where someone paraphrases another’s ideas or words without credit and to piecing together quotes and paraphrases into a new whole, without appropriate referencing.

Collusion: Presenting work as independent work when it has been produced in whole or part in collusion with other people. Collusion includes:

  • Students providing their work to another student before the due date, or for the purpose of them plagiarising at any time
  • Paying another person to perform an academic task and passing it off as your own
  • Stealing or acquiring another person’s academic work and copying it
  • Offering to complete another person’s work or seeking payment for completing academic work

Collusion should not be confused with academic collaboration (i.e., shared contribution towards a group task).

Inappropriate Citation: Citing sources which have not been read, without acknowledging the 'secondary' source from which knowledge of them has been obtained.

Self-Plagiarism: ‘Self-plagiarism’ occurs where an author republishes their own previously written work and presents it as new findings without referencing the earlier work, either in its entirety or partially. Self-plagiarism is also referred to as 'recycling', 'duplication', or 'multiple submissions of research findings' without disclosure. In the student context, self-plagiarism includes re-using parts of, or all of, a body of work that has already been submitted for assessment without proper citation.

To see if you understand plagiarism, do this short quiz:


The University also regards cheating as a form of academic misconduct. Cheating is knowingly submitting the work of others as their own and includes contract cheating (work produced by an external agent or third party that is submitted under the pretences of being a student’s original piece of work). Cheating is not acceptable at UNSW.

If you need to revise or clarify any terms associated with academic integrity you should explore the 'Working with Academic Integrity' self-paced lessons available at:

For UNSW policies, penalties, and information to help you avoid plagiarism see: as well as the guidelines in the online ELISE tutorials for all new UNSW students: For information on student conduct see:

For information on how to acknowledge your sources and reference correctly, see: If you are unsure what referencing style to use in this course, you should ask the lecturer in charge.

Student Responsibilities and Conduct

​Students are expected to be familiar with and adhere to university policies in relation to class attendance and general conduct and behaviour, including maintaining a safe, respectful environment; and to understand their obligations in relation to workload, assessment and keeping informed.

Information and policies on these topics can be found on the 'Managing your Program' website.


It is expected that you will spend at least ten to twelve hours per week studying for a course except for Summer Term courses which have a minimum weekly workload of twenty to twenty four hours. This time should be made up of reading, research, working on exercises and problems, online activities and attending classes. In periods where you need to complete assignments or prepare for examinations, the workload may be greater. Over-commitment has been a cause of failure for many students. You should take the required workload into account when planning how to balance study with employment and other activities.

We strongly encourage you to connect with your Moodle course websites in the first week of semester. Local and international research indicates that students who engage early and often with their course website are more likely to pass their course.

View more information on expected workload


Your regular and punctual attendance at lectures and seminars or in online learning activities is expected in this course. The Business School reserves the right to refuse final assessment to those students who attend less than 80% of scheduled classes where attendance and participation is required as part of the learning process (e.g., tutorials, flipped classroom sessions, seminars, labs, etc.).

View more information on attendance

General Conduct and Behaviour

You are expected to conduct yourself with consideration and respect for the needs of your fellow students and teaching staff. Conduct which unduly disrupts or interferes with a class, such as ringing or talking on mobile phones, is not acceptable and students may be asked to leave the class.

View more information on student conduct

Health and Safety

UNSW Policy requires each person to work safely and responsibly, in order to avoid personal injury and to protect the safety of others.

View more information on Health and Safety

Keeping Informed

You should take note of all announcements made in lectures, tutorials or on the course web site. From time to time, the University will send important announcements to your university e-mail address without providing you with a paper copy. You will be deemed to have received this information. It is also your responsibility to keep the University informed of all changes to your contact details.

Student Support and Resources

The University and the Business School provide a wide range of support services and resources for students, including:

Business School Learning Support Tools
Business School provides support a wide range of free resources and services to help students in-class and out-of-class, as well as online. These include:

  • Academic Communication Essentials – A range of academic communication workshops, modules and resources to assist you in developing your academic communication skills.
  • Learning consultations – Meet learning consultants who have expertise in business studies, literacy, numeracy and statistics, writing, referencing, and researching at university level.
  • PASS classes – Study sessions facilitated by students who have previously and successfully completed the course.
  • Textbook access scheme – To support the inclusion and success of students from equity groups enrolled at UNSW Sydney in first year undergraduate Business programs.

The Nucleus - Business School Student Services team
The Nucleus Student Services team provides advice and direction on all aspects of enrolment and graduation. Level 2, Main Library, Kensington 02 8936 7005 /

Business School Equity, Diversity and Inclusion
The Business School Equity, Diversity and Inclusion Committee strives to ensure that every student is empowered to have equal access to education. The Business School provides a vibrant, safe, and equitable environment for education, research, and engagement that embraces diversity and treats all people with dignity and respect.

UNSW Learning & Careers Hub
The UNSW Learning & Careers Hub provides academic skills and careers support services—including workshops, individual consultations and a range of online resources—for all UNSW students. See their website for details.
Lower Ground Floor, North Wing Chancellery Building.
02 9385 2060

Student Support Advisors
Student Support Advisors work with all students to promote the development of skills needed to succeed at university, whilst also providing personal support throughout the process.
John Goodsell Building, Ground Floor.
02 9385 4734

International Student Support
The International Student Experience Unit (ISEU) is the first point of contact for international students. ISEU staff are always here to help with personalised advice and information about all aspects of university life and life in Australia.
Advisors can support you with your student visa, health and wellbeing, making friends, accommodation and academic performance.
02 9385 4734

Equitable Learning Services
Equitable Learning Services (formerly Disability Support Services) is a free and confidential service that provides practical support to ensure that your health condition doesn't adversely affect your studies. Register with the service to receive educational adjustments.
Ground Floor, John Goodsell Building.
02 9385 4734

UNSW Counselling and Psychological Services
Provides support and services if you need help with your personal life, getting your academic life back on track or just want to know how to stay safe, including free, confidential counselling.
Level 2, East Wing, Quadrangle Building.
02 9385 5418

Library services and facilities for students
The UNSW Library offers a range of collections, services and facilities both on-campus and online.
Main Library, F21.
02 9065 9444

Moodle eLearning Support
Moodle is the University’s learning management system. You should ensure that you log into Moodle regularly.
02 9385 3331

UNSW IT provides support and services for students such as password access, email services, wireless services and technical support.
UNSW Library Annexe (Ground floor).
02 9385 1333

Support for Studying Online

The Business School and UNSW provide a wide range of tools, support and advice to help students achieve their online learning goals. 

The UNSW Guide to Online Study page provides guidance for students on how to make the most of online study.

We recognise that completing quizzes and exams online can be challenging for a number of reasons, including the possibility of technical glitches or lack of reliable internet. We recommend you review the Online Exam Preparation Checklist of things to prepare when sitting an online exam.