Key facts
UNE unit code: AFM306
*You are viewing the 2026 version of this unit which may be subject to change in future.
- Trimester 1 - On Campus
- Trimester 1 - Online
- Armidale Campus
- Yes
- No
- Yes
- 6
Unit information

Management accounting functions play a key role in business organisations, informing strategic decisions such as the adoption of information technology and the development of plans and goals.
In this unit, you will examine the role of professional management accountants in contemporary business organisations.
By examining real-world case analyses, this unit will allow you to hone your understanding of management accounting principles, practices and boundaries. You will learn to apply this knowledge in contexts such as budgeting, standard costing, profit volume analysis, project appraisal and working capital management.
You will gain insights into innovation within management accounting and investigate the strategic role of management accounting practices at the senior management level.
Offerings
For further information about UNE's teaching periods, please go to Principal Dates.
| Teaching period | Mode/location |
|---|---|
| Trimester 1 | On Campus, Armidale Campus |
| Trimester 1 | Online |
*Offering is subject to availability
Intensive schools
There are no intensive schools required for this unit.
Enrolment rules
Notes
Please refer to the student handbook for current details on this unit.
Unit coordinator(s)

Learning outcomes
Upon completion of this unit, students will be able to:
- demonstrate an in depth understanding and coherent knowledge of the role of professional management accountants in organisations;
- demonstrate a clear understanding of management accounting principles, practices and boundaries through applying them in such contexts as budgeting, standard costing, profit volume analysis, project appraisal and working capital management;
- demonstrate clear understanding of innovation within management accounting; and
- critically analyse case studies and surveys in management accounting for decision making process.
Assessment information
Assessments are subject to change up to 8 weeks prior to the start of the teaching period in which you are undertaking the unit.
| Title | Must Complete | Weight | Offerings | Assessment Notes |
|---|---|---|---|---|
| Assignment 1 | Yes | 15% | All offerings | Essay No. Words: 1500 |
| Assignment 2 | Yes | 15% | All offerings | Essay No. Words: 1500 |
| Final Examination - Assurance Task | Yes | 60% | All offerings | There is a supervised exam during the teaching period in which you are enrolled. The exam will be offered online with supervision via webcam and screen sharing technology. Coordinated by UNE Exams Unit. Students must obtain at least 50% in the examination (and at least 50% overall) to receive a pass or better in the unit. |
| Online Assessment | Yes | 10% | All offerings | Discussion Posts (online) No. Words: 1000 |
Learning resources
Textbooks are subject to change up to 8 weeks prior to the start of the teaching period in which you are undertaking the unit.
Note: Students are expected to purchase prescribed material. Please note that textbook requirements may vary from one teaching period to the next.
Issues in Management Accounting Management Accounting Case Book: Cases from the IMA Educational Case Journal
ISBN: 9780996729345
Lawson, A ., Wiley. 1st ed. 2020
Text refers to: All offerings
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