ACC393 Strategic Accounting for Enterprise Management (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 will be explored. 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.

No offerings have been identified for this subject in 2021.

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 ACC311.



Subject Relationships

ACC311 Overlapping 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:
  • Strategic management and leadership
  • Sustainability
  • Research skills for management accountants
  • Advanced CVP, pricing and product mix decisions
  • Tactical decisions
  • Isues in international organisations
  • Capital Investment Analysis
  • Strategic Performance Measurement
  • Managing Inventory, Suppliers and Customers
  • Strategic Cost Management
  • Project Management

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.