Analysis for Competitive Advantage
24 hours face to face + blended
One Semester or equivalent
Hawthorn, Online
Available to incoming Study Abroad and Exchange students
Overview
This unit is designed to equip students with enhanced knowledge and in-depth understanding of management accounting concepts and technique application to achieve sustainable competitive edge. It addresses the interplay between competitive advantage and strategic management accounting in the context of contemporary operational environment. The link between strategy and resource management is emphasised, with the focus on value creation in achieving and maintaining a sustainable organisation.
Requisites
Teaching periods
Location
Start and end dates
Last self-enrolment date
Census date
Last withdraw without fail date
Results released date
Semester 2
Location
Hawthorn
Start and end dates
29-July-2024
27-October-2024
27-October-2024
Last self-enrolment date
11-August-2024
Census date
31-August-2024
Last withdraw without fail date
13-September-2024
Results released date
03-December-2024
Teaching Period 3
Location
Online
Start and end dates
04-November-2024
09-February-2025
09-February-2025
Last self-enrolment date
17-November-2024
Census date
29-November-2024
Last withdraw without fail date
27-December-2024
Results released date
04-March-2025
Teaching Period 2
Location
Online
Start and end dates
07-July-2025
05-October-2025
05-October-2025
Last self-enrolment date
20-July-2025
Census date
01-August-2025
Last withdraw without fail date
22-August-2025
Results released date
Semester 2
Location
Hawthorn
Start and end dates
04-August-2025
02-November-2025
02-November-2025
Last self-enrolment date
17-August-2025
Census date
31-August-2025
Last withdraw without fail date
19-September-2025
Results released date
09-December-2025
Learning outcomes
Students who successfully complete this unit will be able to:
- Explain and demonstrate the role of management accounting in supporting strategy development and implementation
- Identify and evaluate the strategic positions and strategic options of contemporary organisations to achieving sustainable competitive advantage
- Apply appropriate strategic management accounting techniques to a range of complex business situations to improve value-creating activities in the day-to-day operations of an organisation
- Apply divergent thinking, problem solving and research skills to solve cases in strategic management accounting and to communicate ideas both verbally and in writing
- Work collaboratively in groups to conduct research on real-world scenarios while applying suitable analytical techniques
Teaching methods
Hawthorn
| Type | Hours per week | Number of weeks | Total (number of hours) |
|---|---|---|---|
| On-campus Class | 2.00 | 12 weeks | 24 |
| Online Lecture | 1.00 | 12 weeks | 12 |
| Unspecified Activities Independent Learning | 9.50 | 12 weeks | 114 |
| TOTAL | 150 |
Swinburne Online
| Type | Hours per week | Number of weeks | Total (number of hours) |
|---|---|---|---|
| Online Directed Online Learning and Independent Learning | 12.50 | 12 weeks | 150 |
| TOTAL | 150 |
Assessment
| Type | Task | Weighting | ULO's |
|---|---|---|---|
| Assessment | Individual | 40 - 60% | 1,2,3,4 |
| Assignment and Presentation 1 | Individual | 5 - 15% | 1,2,3,4,5 |
| Assignment and Presentation 2 | Group | 15 - 25% | 1,2,3,4,5 |
| Class Exercises | Individual | 5 - 15% | 1,2,3,4,5 |
| Class Exercises | Group | 5 - 15% | 1,2,3,4,5 |
| Test | Individual | 10 - 20% | 1,2,3,4 |
Content
- Business Strategy and Competitive Advantage
- Value Chain Analysis and Management
- Transfer Pricing and International Issues
- Performance Evaluation: Financial and Non-Financial Measures
- Balanced Scorecard (BSC)
- Environmental and Social Management Accounting (ESMA)
- Contemporary Management Accounting Systems
- Working capital Management (inventory, accounts receivable, accounts payable and cash)
Study resources
Reading materials
A list of reading materials and/or required textbooks will be available in the Unit Outline on Canvas.