Accounting for Strategy, Performance, and Value
| Program start date | Application deadline |
| 2026-07-06 | - |
Program Overview
Course Overview
The course ACCY 302, Accounting for Strategy, Performance, and Value, is designed to teach students how to use an organisation's strategic environmental and internal information to add customer, supplier, and organisational value for a sustainable future.
Course Details
- Course Code: ACCY 302
- Duration: 18 weeks
- Estimated Workload: Approximately 150 hours or 8.3 hours per week
- Points: 15
- Special Course Features: Includes sustainability material
Entry Restrictions
- Prerequisites: ACCY 223
- Corequisites: None
- Restrictions: None
Taught By
The course is taught by the School of Accounting and Commercial Law — Wellington School of Business and Government.
Course Outline
This course outline may be subject to change.
Key Dates
Important dates, including mid-trimester teaching breaks, can be found on the University's key dates calendar. Assessment dates will be announced once the course has begun.
About This Course
The course focuses on accounting for strategy performance and value, covering topics such as:
- Strategic management accounting and value chains
- Target costing and life cycle reporting
- Time-driven activity-based costing (TDABC) and Activity-Based Management (ABM)
- Capital Investment and strategic financial and risk analysis
- Firm valuation and financial performance
- Sustainability and accounting
- Inventory control, working capital, and risk management
- Accounting in lean organisations
- Customer and supplier accounting and performance
- Non-financial performance management (PM) and analysis
- Strategic performance management and a balanced approach
Course Learning Objectives
Students who pass this course will be able to:
- Evaluate an organisation's strategy and associated risks using a value chain focus.
- Explain the importance of strategic decision-making and its implications.
- Evaluate performance management systems.
- Discuss supplier and customer value and the management accounting implications.
- Examine the management accounting contribution to the management of quality and sustainability.
How This Course Is Taught
The course is optimised for face-to-face delivery on campus, with lectures accessible via synchronous (live-stream) through Zoom. All lectures will be recorded and available throughout the course. Tutorials are available face-to-face with at least one Zoom option and are not recorded. Students are required to attend at least 6 out of 8 tutorials.
Assessment
- Final Exam: Integrated Case Study, 50%
- Assignment: Case study report (individual), 25%
- Internal Test (Online): 25%
Mandatory Requirements
To pass this course, students must:
- Attend at least 6 out of 8 tutorials.
- Obtain a minimum mark of 40% in the final exam.
Group Work
There is no group work in this course.
Lecture Times and Rooms
Lecture times and rooms will be announced.
What You'll Need to Get
Only silent non-programmable calculators or silent programmable calculators with their memories cleared and non-electronic foreign language to English dictionaries are permitted in assessments.
Required Texts
- Title: Managerial Accounting: Asia-Pacific Edition
- Edition: 2nd
- Authors: John Sands, Lanita Winata, Sophia Su, Maryanne Mowen, Don Hansen, Dan L. Heitger
- Year: 2018
- Publisher: Cengage AU
Recommended Texts
- Title: EBOOK Management Accounting
- Edition: 9th
- Authors: Kim Langfield-Smith, David Smith, Paul Andon, Ronald Hilton, Helen Thorne
- Year: 2021
- Publisher: McGraw-Hill Education Australia
Fees
- Domestic Students: NZ$1,020.00
- International Students: NZ$4,693.20