Unit convenor and teaching staff |
Unit convenor and teaching staff
Unit Convenor
Patrick Gallagher
Contact via email
E4A Level 2
Wednesday 2pm to 3pm
Lecturer
Craig Terry
Contact via email
Level 2 E4A
Tuesday Midday to 1pm
|
---|---|
Credit points |
Credit points
4
|
Prerequisites |
Prerequisites
ACCG926 or ACCG855 or admission to MAdvProfAcc
|
Corequisites |
Corequisites
|
Co-badged status |
Co-badged status
|
Unit description |
Unit description
This unit is completed whilst the student is enrolled in the Strategic Management Accounting segment of the CPA program. This unit provides an understanding of the strategic nature of management accounting in an increasingly competitive global business environment. This unit covers critical elements of strategic management accounting and develops the advanced knowledge and techniques needed to be able to formulate, implement, and assess the success of a particular strategy.
|
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. PRESENTATION | 10% | Weeks 2 to 10 |
2. Class Test | 35% | During Week 10 date TBA |
3. FINAL EXAMINATION | 30% | 18 April start - CPA Australia |
4. Group Assessment Task | 25% | Weeks 8, 14 & 15 |
Due: Weeks 2 to 10
Weighting: 10%
Submission: Your presentation and submission are to comprise a single newly developed (by you) multiple choice question that you write and present. The total duration of the presentation and explanation MUST NOT EXCEED 7 minutes. There is no word limit applicable to accompanying documentation but obviously total words will reflect the time limit in a realistic way. When creating your question and explanation you are required to use class content, the CPA104 materials and any further relevant research. You need to write a UNIQUE and NEWLY DEVELOPED multiple choice question. You must also write a clear explanation clearly identifying which answers are wrong and why and which answers are correct and why. This Minor Presentation may require you to undertake additional research, reading and thought, and you will be marked on the quality of the work that was undertaken. Detailed marking criteria are on the Feedback Sheet which is provided to all students in the ACCG908 Unit Assessment Guide. The task be discussed in class before presentations in classes commence.
You will be marked according to your level of research and preparation, your understanding, accuracy, comprehensiveness and ability to explain the key issues to your fellow students, and your use of presentation aids. A schedule of presentation times will be set for every student. A hard copy of your question and presentation materials must be handed to your lecturer before delivering your presentation.
You are expected to display your knowledge and the communication skills at a standard expected of a postgraduate student. All students must present by Week 10 – all feedback to students will be finalised at or before the classes of Week 11.
You MUST ‘hand in’ a printed version of all presentation materials and additional explanation materials at the start of your presentation. This must be attached to the Feedback cover sheet – which must be STAPLED as the front page of your ‘handed in’ materials. Professional presentation of the document submitted and the quality of oral presentation are important!
Extension: No extension will be granted without a Disruption to Studies application being lodged within University rules and subsequently approved.
Penalties: Zero mark for non-submission.
Due: During Week 10 date TBA
Weighting: 35%
Submission: This test will have a duration of two hours and thirty minutes (including 10 minutes reading time). It will be conducted as an invigilated exam in a different classroom than usual and at a time and day that may not be the normal class time. This test will cover all Modules and will include concepts and approaches evident in the "Module 6" Case Study. The test will be a fully 'open book exam'. The value of all questions will be stated clearly and all multiple choice questions will be the same value. The test is planned to occur during Week 10 of classes and the date, time and location will be advised in advance on iLearn and in classes.
After marking, you will receive full feedback about this exam in class. You will receive your own marked exam script (this will be re-collected at the end of the class) for review and discussion.
Extension: No supplementary exam is available.
Penalties: Consistent with all MACC CPA Extension units, students who miss this exam will score zero marks. Documented absence that is substantiated by a Disruption to Studies application which meets University requirements, and that is approved, may permit the CPA exam to be treated as comprising a greater weighting of overall assessment.
Due: 18 April start - CPA Australia
Weighting: 30%
The CPA Australia examination is conducted by CPA Australia at a time and location designated by CPA Australia and according to rules and conditions set by CPA Australia. You can expect to be advised in writing of these rules and further exam details. This written advice will be sent directly to you by CPA Australia and NOT by Macquarie University.
Submission: Subject to the rules applicable to CPA Australia candidature
Extension: Subject to the rules applicable to CPA Australia candidature
Penalties: Students who do not achieve at least a Pass grade in this exam will not be awarded a Pass grade in ACCG913. Students who do not achieve a Pass grade should discuss this with MACC administration staff.
Due: Weeks 8, 14 & 15
Weighting: 25%
Submission: Students are required to form into self-select groups (minimum 4, maximum 5 members).
Groups will select a target entity (usually a corporation) as the groups analysis, discussion an presentation topic. Your choice of group membership must be finalised and approved by your lecturer before or in the Week 4 class. Your group topics must be finalised and approved by your lecturer before or in the Week 6 class. Any uncertainties, including group membership and topic selection, will be clarified or mandated by your lecturer in class. Full details are provided in the ACCG908 Unit Assessment Guide - available on iLearn.
Each group is required to submit a Group Planning Paper in the Week 8 class. Maximum 600 word length. 5 marks of the 25 marks available.
Each group is required to submit a professionally prepared full Report, presentation documents and to provide a professionally structured oral presentation. 20 marks of the 25 marks. Group Report and Presentation documents submission and the Group Presentation are required in the classes of Weeks 14 and 15 - as prescribed.
All group members are required to participate in all aspects of the Group Task. Detailed requirements are stated in the Unit Assessment Guide.
The Group Report itself must be submitted with an accompanying Turnitin Assessment Summary Report that must be acknowledged and signed by all group members. The Turnitin procedure will be provided on iLearn.
Each member of each group must submit a Peer Evalution Sheet at the time of presentations in Week 14 or 15. This Peer Evaluation provides a basis for re-allocating the Group Mark according to Peer Assessed contributions. The process explanation and documentation are contained in the ACCG913 Unit Assessment Guide.
Marked out of 25:
5 marks for the Planning Paper.
10 marks for the Report.
10 marks for the Presentation and presentation documentation.
Extension: No extension will be granted.
Penalties: A mark of ZERO will be assigned for late submission or where all submission requirements are not met. Where any aspect of this assessment item is not completed on time and fully by a group member that group member will score zero marks for the entire assessment component (that is the student will score zero out of 25) unless a Disruption to Studies application is lodged according to university requirements and that application is subsequently approved.
Classes
Required and Recommended texts and/or materials
Required Texts/Materials
Reference Texts/Materials
Technology Used and Required
Unit web page
Learning and Teaching Activities
Each 3 hour class will consist of a combination of activities including seminar presentations by the lecturer and student presentations and discussions which will review key concepts. You are encouraged to engage in class discussion relating to questions posed, case studies and their analysis, current events/issues and practical, problem solving exercises. In addition to other assessment tasks, all students are required to participate in preparing and presenting a substantive Group Assessment Task (the ‘Group Task’).
The material to be covered each week is shown in the Class Schedule (part of this Unit Guide) – which adds detailed date information to that shown in the Unit Guide.
A class that includes revision will be held prior to the external CPA Program exam. This class will include analysis, questions and cases designed to explore the entire course.
Preparation for classes
It is essential that you prepare for each class by reading all materials and references carefully. This will include working through the relevant CPA modules carefully, noting any issues which you might like to discuss in class and, of course, contributing to in-class discussions and overall ‘group learning’.
You may download additional relevant class materials required each week from iLearn – login at https://ilearn.mq.edu.au/login/MQ/. These class materials will be placed on iLearn prior to class time. It is your responsibility to ensure that you access and have copies of relevant material prior to classes. You should allow time for thorough reading of all materials before each class
Early feedback task – not part of formal assessment
In Week 3 a short early feedback task will be placed on iLearn. All enrolled students are required to complete this task and submit it to your lecturer in class in Week 5. These submissions will be reviewed by your lecturer and feedback provided. Where any individual student’s work indicates the likely need for focused additional work being required for success in this unit any such student will be provided with appropriate advice and consultation.
CLASS DIARY ACCG908 CPA – Strategic Management Accounting – Session 1 2015
Week |
Class/Date |
Topic |
Module |
Other information |
1
|
Class 1 week commencing Mon 2 Feb |
Introduction to Strategic Management Accounting – Review of assumed / prior knowledge – Appendix 1.1 of Module 1 |
Module 1 Appendix 1.1 from p69 |
Module references are to CPA104 Strategic Management Accounting Study Guide. We will also discuss exam approaches in this class. Minor presentations explained and organised for Class 2 start. |
2 |
Class 2 w/c Mon 9 Feb |
Introduction to Strategic Management Accounting |
Module 1 p14 |
Minor presentations – 10% |
3
|
Class 3 w/c Mon 16 Feb |
Creating Organisational Value |
Module 2 p114
|
Minor presentations – 10% |
4
|
Class 4 w/c Mon 23 Feb |
Reading 2.1 Strategic Mgt & Value Chain Module 2 from p189 Performance Measurement |
Module 3 p233 to p284. |
Minor presentations – 10% Group Task: group members must be finalised. |
5
|
Class 5 w/c Mon 2 March |
Performance Measurement including Appendix 3.1 Western Water |
Module 3 from p284 |
All students to submit early feedback task. Minor presentations – 10% |
6
|
Class 6 w/c Mon 9 March
|
Techniques for Creating and Managing Value |
Module 4 p349 to p396 |
Minor presentations – 10% Group Task: group topics must be finalised. |
7 |
Class 7 w/c Mon 16 March |
Techniques for Creating and Managing Value |
Module 4 from p396 |
Minor presentations – 10% |
8 |
Class 8 w/c Mon 23 March |
Project Management Including Appendix 5.1 Sydney Seafood Bar |
Module 5 p471 |
Minor presentations – 10% Task 4 - Group Task: Group Planning Papers SUBMISSION this week. |
9 |
Class 9 w/c Mon 30 March |
Case Study Module – Wattle Jet |
‘Module 6’ Case p579 |
Minor presentations – 10% |
10 |
Class 10 w/c Mon 6 Apr Class Test Info: Easter: 3-6 Apr; ANZAC Day 25 April |
Class Test – 35% of marks – test is compulsory – not normal class time. 2.5 hours including 10 minutes reading time – covers all modules etc. Probable date is 7 April – but this may change. |
Class Test |
This is an important exam 35% of total marks see iLearn for date, time, location and seating. Formal invigilation – bring ID. |
11
|
Class 11 w/c Mon 13 Apr |
Mid-Session exam ‘hand back’ and review. Revision preceding CPA Exam. |
MQU Exam review & revision |
You will receive your exam in your hand for discussion and full understanding and feedback and comments. |
12 and 13
|
No Classes w/c Mon 20 Apr Mon 27 Apr
|
Final (CPA Australia) Exam – CPA Exam period commences Sat 18 April |
|
CPA Australia Exam 30% of total marks You must personally check ALL exam details with CPA Australia |
14
|
Class 12 w/c Mon 4 May |
Assessment Task 4 – Group Presentation & Report a Turnitin Report must accompany the Group Report. |
|
Group Task Group Report and Presentation – ensure you read and follow ALL requirements |
15
|
Class 13 w/c Mon 11 May |
Assessment Task 4 – Group Presentation & Report a Turnitin Report must accompany the Group Report. |
|
Group Task Group Report and Presentation – ensure you read and follow ALL requirements |
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.
Academic Honesty
The nature of scholarly endeavour, dependent as it is on the work of others, binds all members of the University community to abide by the priciples of academic honesty. Its fundamental principle is that all staff and students act with integrity in the creation, development, application and use of ideas and information. This means that:
Further information on academic honesty can be found in the Macquarie University Academic Honesty Policy at
http://mq.edu.au/policy/docs/academic_honesty/policy.html
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:
Changes from the Semester 2 2014 include minor changes to dates and content timing and detailed information contained within the separate Unit Assessment Guide (available on iLearn).