Management Accounting B (ACCT3012)


Management Accounting B deals with the theory and practice of a selection of contemporary management accounting issues. The course begins by examining the influences that impact upon the design of an organisation and its management accounting system. Behavioural factors, rather than technical factors, are highlighted and a range of organisational settings and management levels are reviewed. The unit then examines advanced issues relevant to operational management accounting. While this section of the course builds on the foundations laid in Management Accounting A, the focus remains on the behavioural implications of accounting techniques for making decisions in organisations.

Our courses that offer this unit of study

Further unit of study information


1x1.5hr lecture and 1x1.5hr tutorial per week


Tutorial participation (5%), tutorial presentation (10%), tutorial critique (10%), mid-semester exam (25%), and Final exam (50%)

Faculty/department permission required?


Unit of study rules


ACCT2012 or ACCT2002



Additional Information

Discipline Permission required for students who have not passed ACCT2012 (or ACCT2002)

Study this unit outside a degree

Non-award/non-degree study

If you wish to undertake one or more units of study (subjects) for your own interest but not towards a degree, you may enrol in single units as a non-award student.

Cross-institutional study

If you are from another Australian tertiary institution you may be permitted to underake cross-institutional study in one or more units of study at the University of Sydney.