ACC30009 Analysis for Competitive Advantage

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This unit is designed to equip students with enhanced knowledge and in-depth understanding of management accounting concepts and technique application to achieve sustainable competitive edge. It addresses the interplay between competitive advantage and strategic management accounting in the context of contemporary operational environment. The link between strategy and resource management is emphasised, with the focus on value creation in achieving and maintaining a sustainable organisation.

Students who successfully complete this unit will be able to:

  • Explain and demonstrate the role of management accounting in supporting strategy development and implementation
  • Identify and evaluate the strategic positions and strategic options of contemporary organisations to achieving sustainable competitive advantage
  • Apply appropriate strategic management accounting techniques to a range of complex business situations to improve value-creating activities in the day-to-day operations of an organisation
  • Apply divergent thinking, problem solving and research skills to solve cases in strategic management accounting and to communicate ideas both verbally and in writing
  • Work collaboratively in groups to conduct research on real-world scenarios while applying suitable analytical techniques


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