Strategic Performance Management (ACCT90010)

Graduate courseworkPoints: 12.5On Campus (Parkville)

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Overview

Availability
Semester 1
Semester 2
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The subject focuses on the role of managerial accounting information in strategic performance management. The subject explores the issues around goal setting, the role of budgets in performance management, performance measurement and evaluation, incentives, motivation and compensation, strategy implementation and the role of control systems.

 

Intended learning outcomes

On successful completion of this subject, students should be able to:

  • Explain the role performance measurement and control systems play in planning and controlling organisational activities to a significant level of depth
  • Identify the elements that constitute effective performance measurement and control systems
  • Describe the behavioural implications of different types of performance measurement and control systems in different organisational contexts to a significant level of depth
  • Analyse control system attributes in realistic organisational settings, and recommend improvements to existing control systems
  • Explain the notion of "responsibility accounting"
  • Analyse the link between organisational structure, strategy and planning and control systems
  • Analyse and review performance within an organisation
  • Identify potential problems with the use of traditional performance measurement systems;
  • Describe the current performance measurement trends in, and their suitability to, organisations; and the advantages and disadvantages of these trends
  • Explain how rewards are used to influence behaviour

Generic skills

On successful completion of this subject, students should have improved the following generic skills:

  • Critical thinking, specifically in relation to the appropriateness of different performance measurement and control systems for the effective planning and control of organisational activities
  • Evaluation, analysis and interpretation of case-based information
  • Problem solving skills, specifically in relation to solving performance measurement and behavioural problems in different organisational contexts
  • Application of techniques to particular performance measurement and behavioural problems
  • Application of theory and analysis to real-world contexts
  • Oral and written communication, particularly in relation to the articulation of responses
  • Collaborative learning and team work

Last updated: 4 March 2025

Eligibility and requirements

Prerequisites

Code Name Teaching period Credit Points
ACCT90009 Strategic Cost Management
Semester 1 (On Campus - Parkville)
Semester 2 (On Campus - Parkville)
 12.5

Corequisites

None

Non-allowed subjects

None

Inherent requirements (core participation requirements)

The University of Melbourne is committed to providing students with reasonable adjustments to assessment and participation under the Disability Standards for Education (2005), and the Assessment and Results Policy (MPF1326). Students are expected to meet the core participation requirements for their course. These can be viewed under Entry and Participation Requirements for the course outlines in the Handbook.

Further details on how to seek academic adjustments can be found on the Student Equity and Disability Support website: http://services.unimelb.edu.au/student-equity/home

Last updated: 4 March 2025

Assessment

DescriptionTimingPercentage

Mid-semester test (1 hour plus 15 mins reading time)

  • 1 hours
Mid semester15%

Group assignment (normally in groups of 2 -5 students)

  • 3000 words
Late in the teaching period25%

End-of-semester examination (3 hours plus 15 mins reading time)

  • 3 hours
During the examination period60%

Last updated: 4 March 2025

Dates & times

  • Semester 1
    Principal coordinatorAlbie Brooks
    Mode of deliveryOn Campus (Parkville)
    Contact hours36 hours, comprised of one 90 minute lecture and one 90 minute seminar per week
    Total time commitment170 hours
    Teaching period 3 March 2025 to 1 June 2025
    Last self-enrol date14 March 2025
    Census date31 March 2025
    Last date to withdraw without fail 9 May 2025
    Assessment period ends27 June 2025

    Semester 1 contact information

    Albie Brooks: albieb@unimelb.edu.au

  • Semester 2
    Principal coordinatorAlbie Brooks
    Mode of deliveryOn Campus (Parkville)
    Contact hours36 hours, comprised of one 90 minute lecture and one 90 minute seminar per week
    Total time commitment170 hours
    Teaching period28 July 2025 to 26 October 2025
    Last self-enrol date 8 August 2025
    Census date 1 September 2025
    Last date to withdraw without fail26 September 2025
    Assessment period ends21 November 2025

    Semester 2 contact information

    Albie Brooks: albieb@unimelb.edu.au

What do these dates mean

Visit this webpage to find out about these key dates, including how they impact on:

  • Your tuition fees, academic transcript and statements.
  • And for Commonwealth Supported students, your:
       -  Student Learning Entitlement. This applies to all students enrolled in a Commonwealth Supported Place (CSP).
     

    Subjects withdrawn after the census date (including up to the ‘last day to withdraw without fail’) count toward the Student Learning Entitlement.

Last updated: 4 March 2025

Further information

  • Texts

    Prescribed texts

    You will be advised of prescribed texts by your lecturer.

  • Related Handbook entries

    This subject contributes to the following:

    TypeName
    CourseMaster of Management (Accounting and Finance)
    CourseMaster of Management (Accounting)
  • Available through the Community Access Program

    About the Community Access Program (CAP)

    This subject is available through the Community Access Program (also called Single Subject Studies) which allows you to enrol in single subjects offered by the University of Melbourne, without the commitment required to complete a whole degree.

    Please note Single Subject Studies via Community Access Program is not available to student visa holders or applicants

    Entry requirements including prerequisites may apply. Please refer to the CAP applications page for further information.

  • Available to Study Abroad and/or Study Exchange Students

    This subject is available to students studying at the University from eligible overseas institutions on exchange and study abroad. Students are required to satisfy any listed requirements, such as pre- and co-requisites, for enrolment in the subject.

Last updated: 4 March 2025