I'm surprised no one has answered this valid question and am posting here to hear the answer when given.

Nosler says the AccuBond was designed to give the same penetration as the Partition while maintaining the accuracy of their Ballistic Tip - giving you the best of both worlds.

Question:

Will a 180-gr. AccuBond in 30-06 fully penetrate an elk's shoulder?

180gr Accubond is more than enough for elk. Every bit as good as the Partition maybe better with retained energy.
Because of the length of the 200gr Accubond BC577, it flies very well and retains enough energy to drop anything I would want to hunt in the lower 48 or Alaska.
Both very fine bullets.
I have used the 180gr. through a 30-06 and 300wsm. Exceptional performance.
What I am doing now is loading the 180gr for the 300wsm and the 200gr for 30-06 and am very confident with both of these loads.

the accubond expands just like a partition and dosent explode like a ballistic tip,also you dont get the deformed noses of a partition sitting in the mag of a magnum rifle when fired.

I shoot the AB's out of my .338 Win mag and love theie performance. I have not hunted the 180 grain yet but the 225 grain works great for elk.