Courses & Units

CPA Strategic Management Accounting BFA738



Enrolment in this unit via eStudent is not available.

To enrol in this unit please first enrol in the co-requisite CPA unit and then forward confirmation of your CPA enrolment, including your unique CPA ID number, to


This unit examines the management accountant's role in dynamic organisations operating in the global business environment with a focus on achieving strategic outcomes. You will learn the tools and techniques including value chain analysis and project management, to contribute to strategy development and implementation, with the aim of creating customer and shareholder value and a strong competitive position for the organisation.

This unit is undertaken with a concurrent enrolment in the CPA Professional Level subject: Strategic Management Accounting.


Unit name CPA Strategic Management Accounting
Unit code BFA738
Credit points 12.5
Faculty/School College of Business & Economics
Tasmanian School of Business and Economics
Discipline Accounting and Corporate Governance

Dr Seedwell T.M. Sithole

Level Postgraduate
Available as student elective? No
Breadth Unit? No


Location Study period Attendance options Available to
Hobart Semester 1 On-Campus Off-Campus International International Domestic Domestic
Hobart Semester 2 On-Campus Off-Campus International International Domestic Domestic


International students
Domestic students

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Key Dates

Study Period Start date Census date WW date End date
Semester 1 24/2/2020 23/3/2020 13/4/2020 31/5/2020
Semester 2 13/7/2020 10/8/2020 31/8/2020 18/10/2020

* 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 (see withdrawal dates explained for more information).

Unit census dates currently displaying for 2020 are indicative and subject to change. Finalised census dates for 2020 will be available from the 1st October 2020.

About Census Dates

Learning Outcomes

LO1apply the strategic management process and organisational and industry value analysis to understand value drivers, cost drivers and the reconfiguring of value chains
LO2explain the role of the management accountant as a trusted adviser and a business partner in supporting strategy development and the day-to-day operations of an organisation
LO3design an effective budgeting system that incorporates uncertainty to assist in strategy implementation
LO4explain the role of performance measurement and control systems in value creation, strategy implementation and monitoring performance to improve strategies
LO5apply strategic management accounting tools and techniques to improve the contribution and sustainability of value-creating activities


Please note that there are fees associated with CPA membership, enrolment and examinations which are payable directly to CPA Australia and which are in addition to the UTAS tuition fee. For more information please contact CPA Australia.


Band Full Fee Paying (domestic) Field of Education
3 2020: $2,701.00 080101

Fees for next year will be published in October. The fees above only apply for the year shown.

Please note: international students should refer to this page to get an indicative course cost.





Concurrent enrolment in the CPA Professional Level subject: Strategic Management Accounting

(Note: CPA enrolment requires Associate Membership.)



CPA Final Examination (100%)

Students will attend the CPA exam as the final exam for this unit. Students will need to book a specific time, date and location of the exam with CPA Australia. Students are advised that the CPA examination is conducted by CPA Australia and in accordance with their rules and regulations. It is the responsibility of students to be aware of the rules and requirements of CPA Australia, as well as the venue and time for the examination. As a student enrolled in CPA program, YOU are responsible for ensuring that you are in possession of the latest CPA Australia information

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