ACC311 Strategic and Sustainable Accounting (8)

This subject emphasises the role of accounting in management decision making, particularly in providing information and analysis to support strategic management activity and the role of social and environmental accounting to support sustainability strategies. These highlight the changing role of accountants and the challenge in balancing the needs of management, customers, employees, shareholders and other stakeholders with ethical and legal concerns. The use of accounting information to evaluate existing competitive strategies, develop new strategies, and monitor and assess progress towards chosen organisational solutions. This subject requires the student to synthesise and integrate the theory and practice learned in subjects undertaken in the Accounting degree to understand, structure and resolve problems for organisations operating with a sustainable business model.


Session 1 (30)
Albury-Wodonga Campus
Session 2 (60)
On Campus
Albury-Wodonga Campus
Bathurst Campus
CSU Study Centre Melbourne
CSU Study Centre Sydney
Port Macquarie Campus
Wagga Wagga Campus
Albury-Wodonga Campus

Continuing students should consult the SAL for current offering details: ACC311. Where differences exist between the Handbook and the SAL, the SAL should be taken as containing the correct subject offering details.

Subject Information

Grading System



One session


School of Accounting and Finance

Enrolment Restrictions

Not available to students who have completed ACC310.


ACC210 and QBM117

Subject Relationships

ACC310 Similar subject content

Incompatible Subjects


Learning Outcomes

Upon successful completion of this subject, students should:
  • be able to apply sustainability concepts in the context of accounting and business practices;
  • be able to use strategic management principles and technologies in making and assessing business decisions for profit and not for profit organisations;
  • be able to generate, evaluate and use quantitative and qualitative information to measure financial and non financial performance of an organisation;
  • be able to generate, evaluate and use information for planning and controlling operations within an organisation;
  • be able to analyse the impact of the international business environment, global competitiveness and societal and cultural expectations on management accounting in regional, national and multinational organisations; and
  • be able to develop and evaluate computer spreadsheet models which aid business decision analysis.


This subject will cover the following topics:
  • Conceptual issues and behavioural implications in the context of strategic and sustainable accounting;
  • Decision making;
  • Cost behaviour;
  • Capital expenditure;
  • Inventory, pricing decisions and cost-volume-profit analysis; and
  • Performance measurement and evaluation

Indicative Assessment

The following table summarises the assessment tasks for the online offering of ACC311 in Session 2 2020. Please note this is a guide only. Assessment tasks are regularly updated and can also differ to suit the mode of study (online or on campus).

Item Number
Value %
Online tests
Strategy, product mix & tactical decisions
Sustainable, transfer price & investment decisions
Final exam

The information contained in the CSU Handbook was accurate at the date of publication: May 2021. The University reserves the right to vary the information at any time without notice.