[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-201357-en":3,"doc-seo-201357-105":30,"detail-sidebar-cat-0-en-105":96},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":20,"is_downloadable":20,"audit_status":20,"page_count":21,"language":22,"language_code":23,"site_id":24,"html_lang":23,"table_of_contents":25,"faqs":26,"seo_title":27,"seo_description":14,"update_tm":28,"read_time":29},201357,19241457091524,"Gelato","https://us-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c",4,"Exam","ACCG8308 - CPA-Strategic Management Accounting - Unit Guide Session 2","ACCG8308 CPA-Strategic Management Accounting provides extended academic support for students concurrently enrolled in Strategic Management Accounting within the CPA program. The unit develops strategic management accounting capabilities, focusing on environmental and organisational analysis to support effective management decision-making. It emphasizes the strategic role of management accountants in value creation and the design of ethical performance measurement and corporate social responsibility controls. Assessment rules align MQ and CPA components, including external CPA exam eligibility requirements.","ACCG8308  \nCPA-Strategic Management Accounting  \nSession 2, In person-scheduled-weekday, North Ryde 2026 Department of Accounting and Corporate Governance  \nContents  \nGeneral Information 2  \nLearning Outcomes 3  \nGeneral Assessment Information 3  \nAssessment Tasks 4  \nDelivery and Resources 8  \nUnit Schedule 9  \nPolicies and Procedures 10  \nChanges from Previous Offering 12  \nDisclaimer  \nMacquarie University has taken all reasonable measures to ensure the information in this publication is accurate and up-to-date. However, the information may change or become out-dated as a result of change in University policies, procedures or rules. The University reserves the right to make changes to any information in this publication without notice. Users of this publication are advised to check the website version of this publication [or the relevant faculty or department] before acting on any information in this publication.  \n[https://unitguides.mq.edu.au/unit_offerings/177573/unit_guide/print](https://unitguides.mq.edu.au/unit_offerings/177573/unit_guide/print) 1  \nUnit guide ACCG8308 CPA-Strategic Management Accounting  \nGeneral Information  \n\n| Unit convenor and teaching staff Unit convenor\u003Cbr>Nandini Krishna Kumar\u003Cbr>[nandini.kumar@mq.edu.au](nandini.kumar@mq.edu.au)\u003Cbr>Level 3 Room 310,4ER Building Wednesday 4pm-5pm\u003Cbr>Moderator Lu Jiao\u003Cbr>[lu.jiao@mq.edu.au](lu.jiao@mq.edu.au) |\n| --- |\n| Credit points 10 |\n| Prerequisites\u003Cbr>(40cp at 6000 level and (ACCG921 or ACCG8121) and (ACCG923 or ACCG8123) and (ACCG926 or ACCG8126) and admission to MProfAcc or MProfAccgLead) or admission to MAdvProfAcc and 10cp at 8000 level |\n| Corequisites |\n| Co-badged status |\n| Unit description\u003Cbr>This unit provides extended formal academic support to students concurrently enrolled in the Strategic Management Accounting unit of the CPA program. Specifically, the unit offers a strong theoretical and practical knowledge and understanding of the strategic importance of management accounting. It emphasises the importance of correct understandings of environmental and organisation analysis. It stresses that management accounting must provide the correct knowledge that is critically important for effective decisions by management. In the increasingly competitive global business environment this knowledge includes not only financial issues but vitally important environmental and social concerns. The unit identifies the ‘strategic management accountant’ as a key member of organisation strategy development teams. It discusses the importance of the strategic management accountant acting as a moral compass within organisations being a key player involved incorporate social responsibility measurement and reporting and stakeholder recognition. |\n\nImportant Academic Dates  \nInformation about important academic dates including deadlines for withdrawing from units are available at [https://www.mq.edu.au/study/calendar-of-dates](https://www.mq.edu.au/study/calendar-of-dates)  \n[https://unitguides.mq.edu.au/unit_offerings/177573/unit_guide/print](https://unitguides.mq.edu.au/unit_offerings/177573/unit_guide/print) 2  \nUnit guide ACCG8308 CPA-Strategic Management Accounting  \nLearning Outcomes  \nOn successful completion of this unit, you will be able to:  \nULO1: Investigate strategic management decision making in order to demonstrate how management accounting is essential to the creation, management and enhancement of value within entities and for societies.  \nULO2: Integrate and apply the correct accounting tools and processes relevant to the selection, planning, implementation, control and monitoring of ongoing operations and of unique projects.  \nULO3: Assess the characteristics of value chain analysis at both industry and organisational levels in order to ensure the design and construction of effective value adding strategies and activities and effective value drivers and value chains within an entity.  \nULO4: Formulate ethical strategic and corporate social respo","cbCain1jFb4BpbhZ","https://ap.wps.com/l/cbCain1jFb4BpbhZ","pdf",116054,1,12,"English","en",105,"# General Information\n## Learning Outcomes\n## General Assessment Information\n## Assessment Tasks\n## Delivery and Resources\n## Unit Schedule\n## Policies and Procedures\n## Changes from Previous Offering\n## Disclaimer","[{\"question\":\"What is the main purpose of ACCG8308 CPA-Strategic Management Accounting?\",\"answer\":\"The unit offers extended academic support for students in Strategic Management Accounting and builds theoretical and practical knowledge of strategic management accounting’s role in decision-making and value creation.\"},{\"question\":\"What can students do after completing the unit?\",\"answer\":\"Students investigate strategic management decision-making, apply strategic management accounting tools and processes, assess value chain characteristics, and formulate ethical performance measurement and corporate social responsibility controls.\"},{\"question\":\"What are the key requirements to pass the unit in this session?\",\"answer\":\"Students must gain necessary knowledge by preparing, attending classes regularly, and attempting all assessment components. They also must obtain at least a PASS in the CPA external examination; failing the CPA exam prevents a unit pass for the session.\"}]","ACCG8308 - CPA-Strategic Management Accounting - Unit Guide Session 2 | PDF",1788532109,30,{"code":4,"msg":31,"data":32},"ok",{"site_id":24,"language":23,"slug":33,"title":13,"keywords":34,"description":14,"schema_data":35,"social_meta":91,"head_meta":93,"extra_data":95,"updated_unix":28},"accg8308-cpa-strategic-management-accounting-unit-guide-session-2","",{"@graph":36,"@context":90},[37,53,73],{"@type":38,"itemListElement":39},"BreadcrumbList",[40,44,48,51],{"item":41,"name":42,"@type":43,"position":20},"https://docshare.wps.com","Home","ListItem",{"item":45,"name":46,"@type":43,"position":47},"https://docshare.wps.com/document/","Document",2,{"item":49,"name":12,"@type":43,"position":50},"https://docshare.wps.com/document/exam/",3,{"item":52,"name":13,"@type":43,"position":11},"https://docshare.wps.com/document/accg8308-cpa-strategic-management-accounting-unit-guide-session-2/201357/",{"url":52,"name":13,"@type":54,"image":55,"author":60,"headline":13,"publisher":62,"fileFormat":65,"inLanguage":23,"description":14,"dateModified":66,"datePublished":67,"encodingFormat":65,"isAccessibleForFree":68,"interactionStatistic":69},"DigitalDocument",{"url":56,"@type":57,"width":58,"height":59},"https://docshare.wps.com/thumbnails/accg8308-cpa-strategic-management-accounting-unit-guide-session-2/201357.png","ImageObject",300,407,{"name":9,"@type":61},"Person",{"url":41,"name":63,"@type":64},"DocShare","Organization","application/pdf","2026-09-11","2026-09-04",true,{"@type":70,"interactionType":71,"userInteractionCount":20},"InteractionCounter",{"@type":72},"ViewAction",{"@type":74,"mainEntity":75},"FAQPage",[76,82,86],{"name":77,"@type":78,"acceptedAnswer":79},"What is the main purpose of ACCG8308 CPA-Strategic Management Accounting?","Question",{"text":80,"@type":81},"The unit offers extended academic support for students in Strategic Management Accounting and builds theoretical and practical knowledge of strategic management accounting’s role in decision-making and value creation.","Answer",{"name":83,"@type":78,"acceptedAnswer":84},"What can students do after completing the unit?",{"text":85,"@type":81},"Students investigate strategic management decision-making, apply strategic management accounting tools and processes, assess value chain characteristics, and formulate ethical performance measurement and corporate social responsibility controls.",{"name":87,"@type":78,"acceptedAnswer":88},"What are the key requirements to pass the unit in this session?",{"text":89,"@type":81},"Students must gain necessary knowledge by preparing, attending classes regularly, and attempting all assessment components. 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