Unit convenor and teaching staff |
Unit convenor and teaching staff
Unit Convenor
Dr Vicki Baard
Contact via accg825@mq.edu.au
E4A 237
Tuesdays 11:00am to 1:00pm
|
---|---|
Credit points |
Credit points
4
|
Prerequisites |
Prerequisites
ACCG613 or ACCG921 or admission to MAdvProfAccg or (admission to MCorpGvnce prior to 2013)
|
Corequisites |
Corequisites
|
Co-badged status |
Co-badged status
|
Unit description |
Unit description
This unit examines how management accounting operates within an organisation's strategic control system. The actual and potential role of management accounting in enabling and hindering strategic control processes are assessed using published work by leading scholars in the field. Concepts and processes such as product life cycle, value-chain analysis, budgeting, customer and supplier relations, and learning and innovation are analysed as applied in the for-profit, not-for-profit and public sectors.
|
Information about important academic dates including deadlines for withdrawing from units are available at https://www.mq.edu.au/study/calendar-of-dates
On successful completion of this unit, you will be able to:
Name | Weighting | Due |
---|---|---|
1. Assignment | 30% | Week 6, 7 |
2. Case Study | 20% | Week 9 |
3. Class Participation | 15% | Weekly |
4.Final Examination | 35% | Examination period |
Due: Week 6, 7
Weighting: 30%
This assessment encourages and engages students in applying management accounting knowledge to 'real-world' and organisational (e.g. cases related to prominent organisations) contexts.
Estimated Student Workload
30 (thirty) dedicated hours spread from Weeks 4 to 6; and Weeks 9 to 11; additional workload hours shared with Assessment Task 4.
Grading
There are two written assignments; one has a 10% weighting and the second has a 20% weighting (30% in total). The written assignments will be marked in accordance with a marking guide prepared by the Unit Convenor, which will be discussed with students and then posted on iLearn.
Feedback
Individual written and summative verbal feedback in seminars is provided two weeks after the assignment is collected.
Submission
Assignment 1 (10%): This assignment is due in Week 6, the 2nd of April 2015. Students must submit a hard copy of their assignments with an Individual Assignment Cover Sheet (available on iLearn), neatly presented using Microsoft Word to the Unit Convenor at the beginning of the seminar on the above indicated dates. Students must make a copy of their assignments for class discussion purposes. Please note that no handwritten assignments will be accepted.
Assignment 2 (20%): This assignment is due in Week 7 (after mid-session recess from seminars), the 23rd of April 2015 by no later than 5pm. Students must submit an electronic copy of their assignments with an Individual Assignment Cover Sheet (available on iLearn), neatly presented using Microsoft Word to the Unit Convenor at accg825@mq.edu.au . Students must use their official Macquarie University Student email address when submitting their assignments. No scanned handwritten assignments will be accepted.
Assignment 1 and Assignment 2 are required to be submitted to Turnitin.
Extension
Late assignments will not accepted. Students unable to submit assignments due to unavoidable disruptions (see Special Consideration in Policies and Procedures section of this unit guide), may have another opportunity to submit their work OR be provided with an alternative assignment if required.
Penalties
Students who have not submitted this assessment prior to the deadline will be awarded a mark of zero, except for cases in which an application for special consideration is made and approved.
Due: Week 9
Weighting: 20%
This assessment introduces students to the ethical dimension of business processes and encourages them to reflect on their personal and peers' values as they impact on an analysis of a 'real-world' scenario. Given that work teams are prevalent within organisations, this assessment is done in teams so that students can appreciate the different perspectives of others, engage in planning and organising, and effectively participate in a team to execute an assigned task. This assessment also provides students with an opportunity for formal peer assessment.
Estimated Student Workload
30 (thirty) dedicated hours spread from Weeks 6 to 9; additional workload hours shared with Assessment 4.
Grading
The on-line group discussions related to the case study will be marked in accordance with a grading rubric prepared by the Unit Convenor which will be discussed with the students, to provide a team mark. A peer assessment factor is then calculated to give each team member a percentage of the team mark (individual marks); the peer assessment criteria form is available on the website for this unit. Should there be any complaints concerning a team members' marks, this must be reported to the Unit Convenor in writing. Following such a report the whole group will meet with the UC to discuss the issue and the UC may re-allocate marks appropriately. In the event that any team member does not attend such a meeting then the necessary re-allocation of marks decision will be made on the basis of discussions with those who do attend.
Feedback
Group written and summative class verbal feedback is provided in Week 11.
Submission
This assignment starts in Week 6 (4th April 2015) online in iLearn. This assignment ends in Week 9 (6th May 2015). This assignment consists of five modules each having specific assessed activities that are due at various dates (see iLearn) from Week 6 to Week 9.The submission of this assignment occurs online and the assessment must be completed by Wednesday of Week 10, 13 May 2015. Students should bring a copy of their discussions with them to class on the 14th of May 2015 for reflective class discussion purposes.
Extension
Late completions will not be permitted. Teams who do submit an application for special consideration which is formally approved by the Unit Convenor, may have another opportunity to submit their work.
Penalties
Teams not completing the assessment by the specified deadline will be awarded a mark of zero, except for cases in which an application for special consideration is made and approved.
Due: Weekly
Weighting: 15%
This assessment allows students to demonstrate that they are working continuously throughout the semester to achieve the learning outcomes of the unit. This assessment is based on: 1) students completing their required readings prior to seminar attendance, 2) engaging in seminar discussions, 3) the completion of weekly assigned seminar activities; 4) reflective activities to support course content integration and the transfer of knowledge to practical situations, 5) peer evaluation of self-study activities, 6) students working individually, in pairs or teams, 7) the early diagnostic, and 8) generating discussion notes and other documentation to support their class participation marks.
Estimated Student Workload
3 hours during seminars plus 26 (twenty-six) additional hours. Workload for this assessment may overlap with the preparation of other assessment tasks for this unit.
Grading
Individual class participation will be calculations from Week 2 up to and including Week 12, except in those weeks indicated on the Unit Schedule. Students will be awarded a weekly mark based on a number of criteria, which will be explained in Week 1 and then posted on iLearn. These weekly marks will then be averaged to arrive at a final mark for this assessment overall.
Feedback
Verbal feedback from the Unit Convenor during seminars will be provided to students, and if required in a written format individually to their official Macquarie University student email address. Participation marks will be provided on iLearn at the end of Week 7 and Week 12.
Submission
Continuously during seminar time, that is weekly from Week 2 and ending in Week 12.
Extension
This assessment relies on students attending the 3 (three) hour seminar, and thus extension cannot be granted for this assessment. Students who, due to unavoidable disruption, are unable to attend a seminar are required to submit a Special Consideration Application, see Policies and Procedures section of the unit. Consequently, the average mark for this assessment will be adjusted.
Penalties
Students who do not attend a seminar and consequently do not engage in seminar participation will be awarded a mark of zero, except for cases in which an application for special consideration is made and approved.
Due: Examination period
Weighting: 35%
A written final examination provides assurance that: 1) the product belongs to the student, and 2) the student has attained the knowledge and skills tested in the exam.
Feedback is not provided on final examinations
Please refer to the Policies and Procedures section of this unit guide for the Macquarie University Examination Policy which details the principles and conduct of examinations at the University.
Estimated Student Workload
The final examination is 2 (two) hours in duration.
25 (Twenty-five) dedicated hours of continuous learning from Weeks 1 to 13 where additional hours may be available during the examination period from 9 June to 26 June 2015; these hours may also be shared with the other assessments. Workload from other assessments such as class participation may be shared with that of the final exam.
Grading
The final exam will be marked in accordance with a moderated marking guide prepared by the Unit Convenor.
Submission
First Half Examination. Period: from 9 June to 26 June 2015.
You are expected to present yourself for examination at the time and place designated in the University Examination Timetable. The timetable will be available in Draft form approximately eight weeks before the commencement of the examinations and in Final form approximately four weeks before the commencement of the examinations. https://timetables.mq.edu.au/exam
Hence, submission of your examination occurrs at the end of the scheduled examination day and time.
Extension
The only exception to not sitting an examination at the designated time is because of documented illness or unavoidable disruption. In these circumstances you may wish to consider applying for Special Consideration. Please refer to the Policies and Procedures section of this unit guide for the University's policy on the special consideration process.
If a Supplementary Examination is granted as a result of the Special Consideration process, the examination will be scheduled after the conclusion of the official examination period. Please note that the supplementary examination will be of the same format as the final examination.
Penalties
Students who do not present themselves for the final examination and who do not submit a special consideration application to support their absence from the final examination will receive a mark of zero for this assessment task
This course comprises a maximum of 12 seminars comprising of 3 hours face to face teaching per week held from weeks 1 to 13, including the two week study period. As classes constitute a critical learning experience of this unit, there is an expectation that you attend all of them. Please note that students are not required to attend seminars in Weeks 7 and 8 because you will be doing the e-Ethics module online. A highly participatory teaching strategy with inclusive practice is adopted, where students can engage with their fellow students and the Unit Convenor.
The timetable for classes can be found on the University web site at: http://www.timetables.mq.edu.au/
Required and Recommended Texts and/or Materials
The required materials will be posted on the unit’s webpage at - http://learn.mq.edu.au. A list of the these materials corresponding to each of the classes is provided on the website for this unit using e-Reserve.
Recommended texts include, but are not limited to the following, and are available in the Macquarie Library and for purchase at the Co-op Bookshop on campus. These texts may be useful as preliminary reading for the management accounting concepts and/or techniques discussed in the required materials:
Students are required to use information technology in this unit.
Students will need to use Electronic access to iLearn to download, among other things, the unit outline and required materials (e.g. readings, seminar activity guides and so forth) and to complete the on-line ethics modules. Students will also be required to Microsoft Word to process their written assessments (not including the final examination).
Course Materials and the corresponding pre-set questions are available on the ACCG825 unit website
Week |
Seminar |
Topic |
Assessments (1-3) (Coursework) |
1 | 26th February |
Strategic Control Reading: Preble (1992) Reading: Muralidharan (1997) Reading: Simons (1990) |
None |
2 | 5th March |
Business Strategy Reading: Porter (1980) Reading: Miles etal. (1978) Reading: Simons (1990) |
Class Participation |
3 | 12th March |
Strategic Management Accounting Reading: Bromwich (1990) Reading: Roslender and Hart (2002) Reading: Dixon (1998) |
Class Participation |
4 | 19th March |
Product Life Cycle Reading: Anderson & Zeithaml (1984) Reading: Dunk (2004) |
Class Participation |
5 | 26th March |
Value Chain Analysis Reading: Hergert & Morris (1989) Reading: Shank & Govindarajan (1989) |
Class Participation |
6 | 2nd April |
Budgeting Reading: Kyj & Parker (2008) Reading: Abernethy & Brownell (1999) |
Class Participation Assignment 1 |
3rd to 19th April |
Session 1 Recess from Seminars Self-Study Activity - Assignment 2 Self-Study Actvity - Ethics Module |
See iLearn for more details | |
7 | 23rd April |
Ethics Materials available online as part of the e-Ethics Module Reading: Rachels and Rachels (2010) |
Assignment 2 |
8 | 30th April |
Ethics Materials available online as part of the e-Ethics Module Reading: Friedman (2000); Freeman (2000) |
|
9 | 7th May |
Customer Relations Reading: Campbell & Cunningham (1983) Reading: van Raaij (2005) |
Class Participation
|
10 | 14th May |
Supplier Relations Reading: Gietzmann (1996) Reading: Dekker (2003) |
Class Participation Case Study |
11 | 21st May |
Learning and Innovation Reading: Bisbe and Otley (2004) Reading: Kloot (1997) Reading: Simons (1990) |
Class Participation |
12 | 28th May |
Knowledge Reading: Ditillo (2004) Reading: Morris & Empson (1998) |
Class Participation |
13 | 4th June |
Examination Information & Preparation |
|
Macquarie University policies and procedures are accessible from Policy Central. Students should be aware of the following policies in particular with regard to Learning and Teaching:
Academic Honesty Policy http://mq.edu.au/policy/docs/academic_honesty/policy.html
Assessment Policy http://mq.edu.au/policy/docs/assessment/policy.html
Grading Policy http://mq.edu.au/policy/docs/grading/policy.html
Grade Appeal Policy http://mq.edu.au/policy/docs/gradeappeal/policy.html
Grievance Management Policy http://mq.edu.au/policy/docs/grievance_management/policy.html
Disruption to Studies Policy http://www.mq.edu.au/policy/docs/disruption_studies/policy.html The Disruption to Studies Policy is effective from March 3 2014 and replaces the Special Consideration Policy.
In addition, a number of other policies can be found in the Learning and Teaching Category of Policy Central.
Macquarie University students have a responsibility to be familiar with the Student Code of Conduct: https://students.mq.edu.au/support/student_conduct/
Results shown in iLearn, or released directly by your Unit Convenor, are not confirmed as they are subject to final approval by the University. Once approved, final results will be sent to your student email address and will be made available in eStudent. For more information visit ask.mq.edu.au.
Please note that for the purposes of special consideration, "Satisfactory Progress" in ACCG825 means that students must achieve 50% of the available coursework marks.
Students must please use the unit email address for all correspondence with the Unit Convenors: accg825@mq.edu.au
Macquarie University provides a range of support services for students. For details, visit http://students.mq.edu.au/support/
Learning Skills (mq.edu.au/learningskills) provides academic writing resources and study strategies to improve your marks and take control of your study.
Students with a disability are encouraged to contact the Disability Service who can provide appropriate help with any issues that arise during their studies.
For all student enquiries, visit Student Connect at ask.mq.edu.au
For help with University computer systems and technology, visit http://informatics.mq.edu.au/help/.
When using the University's IT, you must adhere to the Acceptable Use Policy. The policy applies to all who connect to the MQ network including students.
Our postgraduates will be able to demonstrate a significantly enhanced depth and breadth of knowledge, scholarly understanding, and specific subject content knowledge in their chosen fields.
This graduate capability is supported by:
Our postgraduates will be capable of utilising and reflecting on prior knowledge and experience, of applying higher level critical thinking skills, and of integrating and synthesising learning and knowledge from a range of sources and environments. A characteristic of this form of thinking is the generation of new, professionally oriented knowledge through personal or group-based critique of practice and theory.
This graduate capability is supported by:
Our postgraduates will be capable of systematic enquiry; able to use research skills to create new knowledge that can be applied to real world issues, or contribute to a field of study or practice to enhance society. They will be capable of creative questioning, problem finding and problem solving.
This graduate capability is supported by:
Grade descriptors and other information concerning grading are contained in the Macquarie University Grading Policy available at: http://www.mq.edu.au/policy/docs/grading/policy.html
All final grades in the Department of Accounting and Corporate Governance are determined by a grading committee and are not the sole responsibility of the Unit Convenor.
Students will be awarded on of these grades plus a Standardised Numerical Grade (SNG). The SNG is not necessarily a summation of the individual assessment components. The final grade and SNG that is awarded reflect the corresponding grade descriptor in the Grading Policy. Additionally, there is a requirement to pass the final examination to be awarded a final grade of a Pass (P) or a higher grade. These requirements constitute satisfactory completion of the unit.
If, at the conclusion of the unit, you have performed below expectations, and are considering lodging an appeal of grade and/or viewing your final exam script please refer to the following website which provides information about these processes and the cut off dates in the first instance. Please read the instructions provided concerning what constitutes valid grounds for appeal before appealing your grade.
http://www.businessandeconomics.mq.edu.au/current_students/undergraduate/how_do_i/grade_appeals
This unit addresses global and sustainability issues as direct areas of study and as necessary implications arising from the materials, assessment and academic discussion and debate in classes/seminars. We promote sustainability by developing ability in students to research and locate information within accounting discipline. We aim to provide students with an opportunity to obtain skills which will benefit them throughout their career.
The unit materials have a reference list at the end of each chapter/module/text containing all references cited by the author. These provide some guidance to references that could be used to research particular issues.