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Overview

Course Prescription

A study of the design of revenue and cost management systems to facilitate strategic decisions. This includes activity-based costing and activity-based management. The learning environment is student-centred with the seminar leader's role being that of facilitator rather than lecturer. Students work not only as individuals but also in teams. The learning environment is a combination of lectures, case studies and related readings.

Course Overview

The aim of this course is to provide an understanding of the importance of management accounting systems in supporting organisational efforts to survive and prosper in today's competitive environment. Management accounting systems have an important role to play in the successful formulation and implementation of competitive strategy. An organization’s success in developing, implementing and managing its strategic objectives depends on its ability to foster appropriate strategies then monitor, evaluate and manage their implementation. This paper is primarily organised around in-class interaction, during which students participate in group presentations and discussions of the use of management accounting systems in case studies. It therefore requires reading of multiple case studies and related materials to identify key concepts and application of those concepts to the case studies. The course has a strong emphasis on student self-learning. In meeting the learning objectives students will acquire knowledge and skills that are valuable in the work environment.

Workload Expectations

This course is a standard 15 point course and students are expected to spend 10 hours per week involved in each 15 point course that they are enrolled in.

During a typical teaching week there will be pre-recorded material, a 1 hour online livestream lecture, and 1 hour of tutorials. You will be expected to spend 3 hours preparing the case study for the week, which includes reviewing background materials, reading and annotating the case, attempting calculations and recommendations, and submitting your work. For the 12 teaching weeks, this totals 72 hours. Since the course as a whole represents approximately 120 hours of study, that leaves a total of 48 hours over the semester for independent study, e.g. reading, reflection, preparing for assessments, etc.

Course Prerequisites, Corequisites and Restrictions

Prerequisite

Locations and Semesters Offered

LocationSemester
City

Teaching and Learning

Campus Experience

Lectures will be available as recordings but weekly tutorials will not be recorded.

The course will include live online lectures but no online events for group tutorial discussions.

Attendance on campus is required for the exam.

The activities for the course are scheduled as a standard weekly timetable.

Teaching and Learning Methods

Teaching is structured using a mix of pre-recorded material, livestream lectures, and in-person (un-recorded) tutorials.

There are five topics in the course, each taught over two weeks. For each topic, we will work with:

  • Pre-recorded material: Short videos that deliver the core content.
  • Livestream lecture: One-hour online, livestreamed sessions where we reinforce the concepts from the week's pre-recorded material, answer questions on the topics, and do skill-development activities. The livestreamed lectures are recorded.
  • In-person tutorial: In-class activities where we explore calculations, discuss interpretations, and formulate recommendations. These tutorials are not recorded.

Learning Resources

Taught courses use a learning and collaboration tool called Canvas to provide students with learning materials including reading lists and lecture recordings (where available). Please remember that the recording of any class on a personal device requires the permission of the instructor.

Additional Information on Learning Resources

Learning resources comprise the readings provided, case studies, class discussions, the University library, fellow students, previous and concurrent courses, and teaching staff. Selected readings will be made available on Canvas.

Copyright

The content and delivery of content in this course are protected by copyright. Material belonging to others may have been used in this course and copied by and solely for the educational purposes of the University under license.


You may copy the course content for the purposes of private study or research, but you may not upload onto any third-party site, make a further copy or sell, alter or further reproduce or distribute any part of the course content to another person.

Learning Continuity

In the event of an unexpected disruption, we undertake to maintain the continuity and standard of teaching and learning in all your courses throughout the year. If there are unexpected disruptions the University has contingency plans to ensure that access to your course continues and course assessment continues to meet the principles of the University’s assessment policy. Some adjustments may need to be made in emergencies. You will be kept fully informed by your course co-ordinator/director, and if disruption occurs you should refer to the university website for information about how to proceed.

Other Information

There is a strong emphasis on reading and interpreting case studies in this course. Success in assessments requires students to have an in-depth knowledge of all the case materials.

Academic Integrity

The University of Auckland will not tolerate cheating, or assisting others to cheat, and views cheating in coursework as a serious academic offence. The work that a student submits for grading must be the student's own work, reflecting their learning. Where work from other sources is used, it must be properly acknowledged and referenced. This requirement also applies to sources on the internet. A student's assessed work may be reviewed for potential plagiarism or other forms of academic misconduct, using computerised detection mechanisms.

Similarly, research students must meet the University’s expectations of good research practice. This requires:

  • Honesty - in all aspects of research work
  • Accountability - in the conduct of research
  • Professional courtesy and fairness – in working with others
  • Good stewardship – on behalf of others
  • Transparency – of research process and presentation of results
  • Clarity - communication to be understandable, explainable and accessible

For more information on the University’s expectations of academic integrity, please see the Academic Conduct section of the University policy hub.

Disclaimer

Elements of this outline may be subject to change. The latest information about taught courses is made available to enrolled students in Canvas.

Students may be asked to submit assessments digitally. The University reserves the right to conduct scheduled tests and examinations online or through the use of computers or other electronic devices. Where tests or examinations are conducted online remote invigilation arrangements may be used. In exceptional circumstances changes to elements of this course may be necessary at short notice. Students enrolled in this course will be informed of any such changes and the reasons for them, as soon as possible, through Canvas.


Assessment and Learning Outcomes

Course Learning Outcomes

CLO #OutcomeProgramme Capability Link
1
2
3
4

Assessments

Assessment TypeAssessment PercentageAssessment Classification

Assessment to CLO Mapping

Assessment Type1234

Student Feedback, Support and Charter

Student Feedback

Feedback on taught courses is gathered from students at the end of each semester through a tool called SET or Qualtrics. The lecturers and course co-ordinators will consider all feedback and respond with summaries and actions. Your feedback helps teachers to improve the course and its delivery for future students. In addition, class Representatives in each class can take feedback to the department and faculty staff-student consultative committees.

Additional Information on Student Feedback

We were pleased that the course received a high course satisfaction score in 2025. Accordingly, our changes for the year ahead are fine-tuning our delivery.

Each semester, we discuss prior feedback and our intended changes with the incoming class representatives. For 2026 we will be continuing to support working effectively in teams.

Class representatives

Class representatives are students tasked with representing student issues to departments, faculties, and the wider university. If you have a complaint about this course, please contact your class rep who will know how to raise it in the right channels. See your departmental noticeboard for contact details for your class reps.

Tuākana

Tuākana is a multi-faceted programme for Māori and Pacific students providing topic specific tutorials, one-on-one sessions, test and exam preparation and more. Explore your options at Tuakana Learning Communities.

Inclusive Learning

All students are asked to discuss any impairment related requirements privately, face to face and/or in written form with the course coordinator, lecturer or tutor.

Student Disability Services also provides support for students with a wide range of impairments, both visible and invisible, to succeed and excel at the University. For more information and contact details, please visit the Student Disability Services’ website.

Wellbeing

We all go through tough times during the semester, or see our friends struggling. There is lots of help out there - please see the Support Services page for information on support services in the University and the wider community.

Special Circumstances

If your ability to complete assessed work is affected by illness or other personal circumstances outside of your control, contact a member of teaching staff as soon as possible before the assessment is due. If your personal circumstances significantly affect your performance, or preparation, for an exam or eligible written test, refer to the University’s aegrotat or compassionate consideration page. This should be done as soon as possible and no later than seven days after the affected test or exam date.

Student Charter and Responsibilities

The Student Charter assumes and acknowledges that students are active participants in the learning process and that they have responsibilities to the institution and the international community of scholars. The University expects that students will act at all times in a way that demonstrates respect for the rights of other students and staff so that the learning environment is both safe and productive. For further information visit Student Charter.

Student Academic Complaints and Disputes

Students with concerns about teaching including how a course is delivered, the resources provided, or supervision arrangements, have the right to express their concerns and seek resolution. The university encourages informal resolution where possible, as this is quicker and less stressful. For information on the informal and formal complaints processes, please refer to the Student Academic Complaints Statute in the Student Policies and Guidelines section of the Policy Hub.