Courses & Units

Management Accountability and Accounting BFA312


Management accounting is an essential unit for students studying the Accounting major in the Bachelor of Business.
Students will apply techniques to support management decision-making in respect of product costing, variance analysis, inventory management, budgeting and forecasting. The unit emphasises the application of quantitative and qualitative techniques to analyse cost behaviour. Students will evaluate the performance of products and business segments by applying the processes and techniques of management accounting that focus on the effective and efficient use of organisational resources. Students will also be introduced to theories of human behaviour and the impact on the design of performance measurement systems.


Unit name Management Accountability and Accounting
Unit code BFA312
Credit points 12.5
College/School College of Business & Economics
Tasmanian School of Business and Economics
Discipline Accounting
Coordinator Doctor Alia Alshamari
Available as an elective? Yes
Delivered By University of Tasmania
Level Advanced


Location Study period Attendance options Available to
Hobart Semester 1 On-Campus International Domestic
Launceston Accelerated Study Period 3 On-Campus International Domestic
Cradle Coast Accelerated Study Period 3 On-Campus International Domestic
Online Semester 1 Off-Campus International Domestic
Online Accelerated Study Period 3 Off-Campus International Domestic


International students
Domestic students

Please check that your computer meets the minimum System Requirements if you are attending via Distance/Off-Campus.

Units are offered in attending mode unless otherwise indicated (that is attendance is required at the campus identified). A unit identified as offered by distance, that is there is no requirement for attendance, is identified with a nominal enrolment campus. A unit offered to both attending students and by distance from the same campus is identified as having both modes of study.

Key Dates

Study Period Start date Census date WW date End date
Semester 1 20/2/2023 21/3/2023 10/4/2023 28/5/2023
Accelerated Study Period 3 11/9/2023 4/10/2023 26/10/2023 10/12/2023

* The Final WW Date is the final date from which you can withdraw from the unit without academic penalty, however you will still incur a financial liability (refer to How do I withdraw from a unit? for more information).

Unit census dates currently displaying for 2023 are indicative and subject to change. Finalised census dates for 2023 will be available from the 1st October 2022. Note census date cutoff is 11.59pm AEST (AEDT during October to March).

About Census Dates

Learning Outcomes

  • Explain and apply management accounting techniques for business planning and control.
  • Identify and analyse behavioural accounting, ethics, social responsibility, and sustainability issues applicable to management accounting and decision making.
  • Use professional written communication to report decisions and recommendations from management accounting information.
Field of Education Commencing Student Contribution 1 Grandfathered Student Contribution 1 Approved Pathway Course Student Contribution 2 Domestic Full Fee
$1,892.00 $1,482.00 not applicable $2,472.00

1 Please refer to more information on student contribution amounts.
2 Please refer to more information on eligibility and Approved Pathway courses.
3 Please refer to more information on eligibility for HECS-HELP.
4 Please refer to more information on eligibility for FEE-HELP.

If you have any questions in relation to the fees, please contact UConnect or more information is available on StudyAssist.

Please note: international students should refer to What is an indicative Fee? to get an indicative course cost.





Teaching Pattern

Introductory 1 hour workshop x 1; 2 hour workshop x 6; plus online content. Please refer to the timetable for dates, time and venue.

AssessmentOnline Test Via Respondus (25%)|Exam via Respondus (40%)|Case Study (35%)
TimetableView the lecture timetable | View the full unit timetable



Mowen, M.M., Hansen, D.R., Heitger, D.L., Sands, J.S., Winata, L., and Su, S. (2019). Managerial Accounting, Asia-Pacific Edition, 2nd edition, Cengage Learning Australia Pty Limited, South Melbourne, VIC.

Horngren, C. T., Datar, S. M., and Rajan, M., Maguire, W., Tan, R. (2017). Horngren’s Cost Accounting: A Managerial Emphasis, 3rd Australian Edn, Pearson Australia, Melbourne, VIC.


Mowen et al provides all the information you need; If you are having difficulty with Mowen et al, please consult your lecturer. If you wish to study beyond the confines of the text, refer to the references at the end of each chapter.

LinksBooktopia textbook finder

The University reserves the right to amend or remove courses and unit availabilities, as appropriate.