ACCTN203-23B (HAM)

Management Accounting: Accounting for Organisational Control

15 Points

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The University of Waikato
Academic Divisions
Division of Management
School of Accounting, Finance and Economics


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What this paper is about

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The ability to effectively and efficiently manage an organisation using relevant information is crucial to the success of anyone who aspires to be a management accountant. This paper focuses on the fundamental concepts, techniques and decision-making processes related to enhancing sustainable and long-term value of an enterprise. It develops skills in problem solving, including the use of quantitative analysis, knowledge of short and long-term decision-making, and basic abilities in Excel.

This paper provides students with an understanding of management accounting, with emphasis on the use of costing, budgeting, and performance evaluation to make informed business decisions.

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How this paper will be taught

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ACCTN203-23B (HAM) is offered in FLEXI Synchronous mode, which means some flexible elements of this paper can be completed online. On-campus activities (e.g., lectures, tutorials, and tests) are available for students to attend in person. Please note:

  1. Tutorial sessions will be on-campus face-to-face only. Online-only students are required to contact the convenor with an explanation as to why they are physically unable to attend on-campus activities and alternative arrangements will be made.
  2. Students are required to engage in in-class quizzes, tutorials, and tests during scheduled times.


  • Week 1: Class on Wednesday. Orientation lecture on Wednesday that introduces you to the course, answer any questions you may have, and provide an example of the exercises and in-class quizzes that will be done on Fridays.
  • Week 2 to Week 14: Class on Friday only, no class on Wednesday. Make sure to review the pre-recorded videos that cover the base concepts prior to the Friday classes as we will be applying those concepts.
  • All live lectures will be live streamed via Panopto, recorded, and made available to all students. It is the sole responsibility of any absentees to catch up with missed content.
  • We will be going over basic to advanced Excel techniques. Microsoft Office is free for all enrolled UoW students (


  • Tutorials are not recorded and are held on-campus face-to-face.
  • Tutorial sign-up opens 10 July (Monday) at 9am and closes on 14 July (Friday) at 5 pm on a first-come first-serve basis. Each session is limited to 18 participants.
  • The number of tutorial sessions offered depends on enrolment numbers. The information stated here is subject to change and not all sessions may be offered. Check the lecture announcements for up-to-date information.
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Required Readings

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Required reading:

Langfield-Smith, K., Smith, D., Andon, P., Hilton, R., & Thorne, H. (2021). Management Accounting: Information for Creating and Managing Value, 9th Edition, McGraw-Hill, Australia.

Note: Students can also read the 7th or 8th edition of the required textbook.

Recommended readings: Additional readings will be provided in Moodle in relevant weeks in relation to tutorial questions. These include:

  • Al-Sayed, M., & Dugdale, D. (2016). Activity-based innovations in the UK manufacturing sector: Extent, adoption process patterns and contingency factors. The British Accounting Review, 48(1), 38-58.
  • Christou, C. D., Athanasiadou, E. C., Tooulias, A. I., Tzamalis, A., & Tsoulfas, G. (2022). The process of estimating the cost of surgery: Providing a practical framework for surgeons. The International journal of health planning and management, 37(4), 1926–1940.
  • CIMA. (2010). A comparative investigation into the diffusion of management accounting innovations in the UK, Australia and New Zealand. CIMA.
  • Deloitte. (2020). Pricing of digital products and services in the manufacturing ecosystem. Deloitte.
  • EY. (2018). Does your nonfinancial reporting tell your value creation story? EY.
  • Fonterra. (2022). Annual Review 2022. Retrieved from
  • Fonterra. (2022). Sustainability Report 2022. Retrieved from
  • Guilding, C., Drury, C., & Tayles, M. (2005). An empirical investigation of the importance of cost-plus pricing. Managerial Auditing Journal, 20(2), 125-137.
  • IFAC. (2013). International Good Practice Guidance: Project and Investment Appraisal for Sustainable Value Creation. IFAC.
  • Kaplan, R. S., & Anderson, S. R. (2004). Time-Driven Activity-Based Costing. Retrieved from
  • McKinsey & Company. (2020). How industrial companies can cut their indirect costs—fast. McKinsey & Company.
  • McKinsey & Company. (2023). Indirect manufacturing costs: An overlooked source for clear savings. McKinsey & Company.
  • PwC. (2012). Good budgetary processes: comparators. PwC.
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Learning Outcomes

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Students who successfully complete the course should be able to:

  • Apply appropriate techniques to support tactical and long-term decision-making
    Linked to the following assessments:
  • Demonstrate basic Excel competencies
    Linked to the following assessments:
  • Evaluate and apply different product costing systems and overhead allocation methods
    Linked to the following assessments:
  • Understand the fundamentals of management accounting, including the information used for creating value and managing resources, and cost behaviour and cost estimation
    Linked to the following assessments:
  • Understand the relation between sustainability and management accounting, including relevant management control systems
    Linked to the following assessments:
  • Use budgeting systems and techniques for planning, control and decision-making
    Linked to the following assessments:
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How you will be assessed

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The internal assessment to exam ratio is 100:0. There is no final exam.

  • Students who opt to complete tests online must be on Zoom with their video on (able to see whole face), audio on, and no headphone/earphone.
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The internal assessment/exam ratio (as stated in the University Calendar) is 100:0. There is no final exam. The final exam makes up 0% of the overall mark.

The internal assessment/exam ratio (as stated in the University Calendar) is 100:0 or 0:0, whichever is more favourable for the student. The final exam makes up either 0% or 0% of the overall mark.

Component DescriptionDue Date TimePercentage of overall markSubmission MethodCompulsory
1. Tutorial Presentations
  • In Class: In Tutorial
2. Weekly Online Quiz
  • In Class: In Lecture
3. Individual Excel Exercises
  • Online: Submit through Moodle
4. Mid-term Test
8 Sep 2023
11:00 AM
  • In Class: In Lecture
5. Final Test
19 Oct 2023
2:00 PM
Assessment Total:     100    
Failing to complete a compulsory assessment component of a paper will result in an IC grade
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