Students
ACCG908 – CPA - Strategic Management Accounting
2017 – S2 Day
General Information
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| Unit convenor and teaching staff |
Unit convenor and teaching staff
Unit Convenor
Melanie Seifert
Contact via Email. Please contact Unit Convenor for all normal academic inquiries.
Consultation: At E4A Level 2. Eastern entry.
Time: Friday 11am - 12pm. Please email for appointment
Unit Moderator
Associate Professor Kevin Baird
John-Paul Monck
Rajni Mala
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| Credit points |
Credit points
4
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| Prerequisites |
Prerequisites
(Admission to MAdvProfAcc and 4cp at 800 level) or (16cp at 600 level and ACCG921 and ACCG923 and ACCG926 and ((AFIN858 and ACCG922) or (admission to (MAccg(Adv) or MAccg))
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| Corequisites |
Corequisites
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| Co-badged status |
Co-badged status
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| Unit description |
Unit description
This unit provides a strong theoretical and practical knowledge of the strategic importance of management accounting. It emphasises the importance of correct understandings of environmental and organisation analysis. It stresses that management accounting must provide the correct knowledge that is critically important for effective decisions by management. In the increasingly competitive global business environment this knowledge includes not only financial issues but vitally important environmental and social concerns. The unit identifies the ‘strategic management accountant’ as a key member of organisation strategy development teams. It discusses the importance of the strategic management accountant acting as a moral compass within organisations being a key player involved in corporate social responsibility measurement and reporting and stakeholder recognition. This unit is undertaken concurrently with the student being also enrolled in the Strategic Management Accounting segment of the CPA Australia Professional Program.
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Important Academic Dates
Information about important academic dates including deadlines for withdrawing from units are available at https://www.mq.edu.au/study/calendar-of-dates
Learning Outcomes
On successful completion of this unit, you will be able to:
- Investigate strategic management decision making in order to understand how management accounting is essential to the creation, management and enhancement of value within entities and for societies.
- Integrate and apply the correct accounting tools and processes relevant to the selection, planning, implementation, control and monitoring of ongoing operations and of unique projects.
- Assess the characteristics of value chain analysis at both industry and organisational levels in order to ensure the design and construction of effective value adding strategies and activities and effective value drivers and value chains within an entity.
- Formulate ethical strategic and corporate social responsibility related performance measurement and controls systems within an entity and for the benefit of society generally.
General Assessment Information
Summary of Formal Assessment Tasks and overall workload expectations
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Class attendance is strongly recommended |
% of marks |
Est work hrs |
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|
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|
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Task 1: Structured Presentation – minor by each student |
10% |
5.25 incl prep |
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Task 2: Class Test (invigilated as a formal exam) |
35% |
2.5 exam |
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Task 3: Final Examination CPA Australia |
30% |
3.25 exam |
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Task 4: Group Task – group and individual marks apply |
25% |
19 incl prep |
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TOTAL Assessment dedicated hours |
100% |
30 hours |
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Class Attendance |
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39 hours |
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Overall unit preparation and study |
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81 hours |
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TOTAL EXPECTED STUDENT WORK HOURS |
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150 hours |
To be eligible to pass the unit it is necessary to:
·Gain the necessary knowledge by preparing fully and attending classes regularly and attempting ALL assessment components.
·Obtain at least a PASS assessment in the CPA external examination. Note that if you do NOT pass the CPA Australia CPA104 SMA exam then you cannot attain a pass in this unit in this Session.
·Obtain at least half marks for the 70% comprising Macquarie University assessment.
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Where a student attains at least 35 (ie scores 50% of 70 marks) in the Macquarie University assessment but fails the CPA Australia CPA104 SMA Exam then an Incomplete grade may be awarded. The I grade may remain in place for up to twelve months pending successful completion of the CPA Australia CPA104 SMA Exam in a subsequent Session at which time the I grade may be replaced by a substantive pass grade. This statement is general information and is NOT policy advice so students in this position must contact administration to ensure they gain precise advice on their position and the rules. |
Turnitin and Text Based Assignment Submission [university policy]
Unless otherwise advised in this Assessment Guide (and therefore approved) all text based assessments must be submitted through Turnitin according to instructions provided in the unit guide and/or on iLearn. It is the student’s responsibility to ensure that work is submitted correctly prior to the due date and time. No hard copies of assessments will be accepted and only Turnitin records will be taken as records of submission.
Multiple submissions may be possible (in some units) via Turnitin prior to the final due date and time of an assessment task and originality reports may be made available to students to view and check their work. All identified matching text will be reconsidered carefully. Students should note that the system will not immediately produce the similarity score on a second or subsequent submission - it takes approximately 24 hours for the report to be generated. This may be after the due date so students should plan any resubmissions carefully. Please refer to these instructions on how to submit your assignment through Turnitin and access similarity reports and feedback provided by teaching staff. Should you have questions about Turnitin or experience issues submitting through the system, you must inform your unit coordinator immediately. If the issue is technical in nature may also lodge OneHelp Ticket, refer to the IT help page.
It is the responsibility of the student to retain a copy of any work submitted. Students must produce these documents upon request. Copies should be retained until the end of the grade appeal period each term. In the event that a student is asked to produce another copy of work submitted and is unable to do so, they may be awarded zero (0) for that particular assessment task.
Assessment Tasks
| Name | Weighting | Hurdle | Due |
|---|---|---|---|
| 1. PRESENTATION | 10% | No | Weeks 2 to 11 |
| 2. Class Test | 35% | No | During Week 9 date TBA |
| 3. FINAL EXAMINATION | 30% | No | 16 October advised CPA Aust |
| 4. Group Assessment Task | 25% | No | Class 3, 5, 7, 12, 13. |
1. PRESENTATION
Due: Weeks 2 to 11
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 6 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 CPA Australia Strategic Management Accounting Study Guide 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 Assessment Task 1 Cover Sheet which is provided to all students in the ACCG908 Unit Assessment Guide. The task will 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 Class 10 – all feedback to students will be finalised at or before Class 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.
On successful completion you will be able to:
- Investigate strategic management decision making in order to understand how management accounting is essential to the creation, management and enhancement of value within entities and for societies.
- Integrate and apply the correct accounting tools and processes relevant to the selection, planning, implementation, control and monitoring of ongoing operations and of unique projects.
- Assess the characteristics of value chain analysis at both industry and organisational levels in order to ensure the design and construction of effective value adding strategies and activities and effective value drivers and value chains within an entity.
- Formulate ethical strategic and corporate social responsibility related performance measurement and controls systems within an entity and for the benefit of society generally.
2. Class Test
Due: During Week 9 date TBA
Weighting: 35%
Submission: The class test will be held during Week 9 of Classes and replaces Class 9. The precise date, time and location will be advised on iLearn and in classes. The test will have a duration of two hours and thirty minutes (including 10 minutes reading time). It will be conducted as an invigilated exam and University ID will be required in the exam room.
The test will cover all of the CPA Australia Strategic Management Accounting Study Guide Modules and all related content (including readings, case studies, questions and solution) as well as all stated assumed prior learning/knowledge. The test will be conducted as a fully open book exam which is the same approach that you will see in the CPA Australia Final Exam.
The test will consist of multiple choice questions and also short answer style questions to be answered by students. The value of all questions will be stated clearly and all multiple choice questions will be the same value.
This Assessment Item is designed to comprise valuable formative assessment. Accordingly, very shortly after marking is complete, you will receive full feedback about this test 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 extensions are possible for this specific formative assessment task so there will not be a specific supplementary test available for Assessment Task 2. Absence from this test, upon by the student submission of correctly completed and submitted “Disruption to Studies” application, which is approved by the relevant Faculty authority, will permit an alternative assessment examination. This alternative assessment will be a newly created full exam that will be conducted on a closed book basis very shortly after the CPA Australia exams are concluded.
Penalties: Students who do not sit for Assessment Task 2 on the required date score zero marks for this assessment item and cannot pass this Unit. Documented absence that is substantiated by a Disruption to Studies application which meets University requirements, and that is approved, will allow a student to sit the alternative assessment as discussed above in 'Extension'.
On successful completion you will be able to:
- Investigate strategic management decision making in order to understand how management accounting is essential to the creation, management and enhancement of value within entities and for societies.
- Integrate and apply the correct accounting tools and processes relevant to the selection, planning, implementation, control and monitoring of ongoing operations and of unique projects.
- Assess the characteristics of value chain analysis at both industry and organisational levels in order to ensure the design and construction of effective value adding strategies and activities and effective value drivers and value chains within an entity.
- Formulate ethical strategic and corporate social responsibility related performance measurement and controls systems within an entity and for the benefit of society generally.
3. FINAL EXAMINATION
Due: 16 October advised CPA Aust
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 ACCG908. Students who do not achieve a Pass grade should discuss this with MACC administration staff.
On successful completion you will be able to:
- Investigate strategic management decision making in order to understand how management accounting is essential to the creation, management and enhancement of value within entities and for societies.
- Integrate and apply the correct accounting tools and processes relevant to the selection, planning, implementation, control and monitoring of ongoing operations and of unique projects.
- Assess the characteristics of value chain analysis at both industry and organisational levels in order to ensure the design and construction of effective value adding strategies and activities and effective value drivers and value chains within an entity.
- Formulate ethical strategic and corporate social responsibility related performance measurement and controls systems within an entity and for the benefit of society generally.
4. Group Assessment Task
Due: Class 3, 5, 7, 12, 13.
Weighting: 25%
Submission: Students will form into self-select groups (minimum 4, maximum 5 members). Groups will select a target entity (usually a corporation) as the group's analysis, discussion and presentation topic. Your choice of group membership must be finalised and approved by your lecturer before or in Class 3. Your group topics must be finalised and approved by your lecturer before or in Class 5. 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.
Individual Planning Reflection Paper: 5 marks of the 25 marks available. Each individual student is required to submit (through Turnitin, with the Correct Cover Sheet) an Individual Planning Reflection Paper. Maximum 700 word length (word length limit excludes planning diagrams). Due before Class 7.
Group Report Mark: 12 marks of the 25 marks available. The Group Report must be submitted (through Turnitin). Due before Class 13 or 14 (depending on the group's agreed presentation date).
Individual Structured Presentation Mark: 8 marks of the 25 marks available. On the presentation date (Class 13 or 14) each group is required to present and submit (in class) a professionally prepared presentation document that includes (and is comprised of) the presentation content for each student. Each individual student's contribution to the documentation must be carefully identified. Each student is marked individually in respect of what must be their group planned Structured Presentation - comprised of their own oral and identifiable documentation components.
All group members are required to participate appropriately in all aspects of the Group Task. Detailed requirements are stated in the ACCG908 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 correctly completed Peer Evaluation Sheet at the time of presentations in Classes 13 or 14. This Peer Evaluation provides the basis for ensuring that each individual's mark in relation to the Group Report component is correctly assessed. The Peer Evaluation process, explanation and documentation are contained in the ACCG908 Unit Assessment Guide.
TOTAL Marks out of 25: 5 marks for the Individual Planning Reflection Paper. 12 marks for the Group Report. 8 marks for each individual's Structured Presentation.
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.
On successful completion you will be able to:
- Investigate strategic management decision making in order to understand how management accounting is essential to the creation, management and enhancement of value within entities and for societies.
- Integrate and apply the correct accounting tools and processes relevant to the selection, planning, implementation, control and monitoring of ongoing operations and of unique projects.
- Assess the characteristics of value chain analysis at both industry and organisational levels in order to ensure the design and construction of effective value adding strategies and activities and effective value drivers and value chains within an entity.
- Formulate ethical strategic and corporate social responsibility related performance measurement and controls systems within an entity and for the benefit of society generally.
Delivery and Resources
Classes
- Classes: Times and Locations will be advised on iLearn - you will attend one three hour class each week
- To complete the unit successfully, you should attend one three hour class per week. Please attend only the class in which you are formally enrolled. If you unavoidably miss a class in any week you may change class that week and you do not need to seek permission. Attendance is not compulsory but rolls are marked, in part so that students become known in classes.
- Please refer to the class diary at the end of this unit guide for detailed weekly class content.
- The University web site shows timetables: http://www.timetables.mq.edu.au/
Required and Recommended texts and/or materials
Required Texts/Materials
- CPA Professional Program: CPA104 Strategic Management Accounting Study Guide, Deakin University and CPA Australia, Edition as provided by CPA Australia in S2 2017. The CPA Australia Study Guide is provided to you by CPA Australia. You may also find a full software version on the CPA MyOnline Learning website.
Reference Texts/Materials
- Langfield-Smith, K, Thorne, H and Hilton, R Management Accounting, McGraw Hill, North Ryde. Any recent edition will provide useful background reading and also support for CPA Australia’s “assumed knowledge” protocols.
- The CPA Australia CPA104 Strategic Management Accounting Study Guide provides a comprehensive reference list at the end of each module containing all references cited by the authors. These references provide research sources for assignments and further reading on topics.
- Additional materials and research references will be made available or advised on iLearn. Please note you MUST refer to iLearn regularly in order to gain current materials and relevant administrative advice.
Technology Used and Required
- The principal technology used in this unit comprises web based access to resource materials (see above) and the learning management system called ‘iLearn’.
- Regular access to iLearn is strongly encouraged so that you have access to:
- Resources developed for each class
- Additional recommended reading and research resources
- Additional information regarding assessment items that may be required
- Any new information that may arise in relation to contingencies – including in relation to any changes in dates, timetables or class details
- iLearn communication and discussion tools as an effective means to enhance learning for all students and staff.
- Please note that YOUR OWN University email address must be used for both receiving and sending university emails.
Unit web page
- Course information is available on (iLearn).
- iLearn access is at http://www.learn.mq.edu.au
- Advice for iLearn including login advice and relevant support is all available at the iLearn site.
- The student web page for this unit is located on iLearn. This includes course material, announcements and results.
- Each week you will find on iLearn Lecture Guidance Notes and In-Class Discussion Questions. You will also find relevant reference materials on iLearn.
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 Study Guide 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.
Unit Schedule
UNIT DIARY ACCG908 CPA – Strategic Management Accounting – Session 2 2017
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Week |
Class/Date |
Topic |
Module |
Other information |
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W1
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Class 1 Week start 31 July 2017 |
Introduction to Strategic Management Accounting. [Also – brief review of assumed / prior knowledge in Appendix 1.1 of Module 1.] |
Module 1 p13 to end |
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. |
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W2
|
Class 2 Week start 7 August 2017 |
Creating Organisational Value
|
Module 2 from p113 to p190 |
Minor Presentations – 10% |
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W3
|
Class 3 Week start 14 August 2017 |
Performance Measurement ALSO Reading 2.1 Strategic Mgt & Value Chain from p191 to p209. |
Module 3 p235 to p289. |
Minor Presentations – 10% Task 4: group members must be finalised. |
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W4
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Class 4 Week start 21 August 2017 |
Performance Measurement including Appendix 3.1 Western Water |
Module 3 from p289 to end |
Minor Presentations – 10% |
|
W5
|
Class 5 Week start 28 August 2017 |
Techniques for Creating and Managing Value |
Module 4 p357 to p407 |
Minor Presentations – 10% Task 4: group topics must be finalised. |
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W6
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Class 6 Week start 04 Sept 2017 |
Techniques for Creating and Managing Value |
Module 4 from p407 to end |
Minor Presentations – 10%
|
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W7
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Class 7 Week start 11 Sept 2017 |
Project Management Including Appendix 5.1 Sydney Seafood Bar
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Module 5 from p485 to end |
Minor Presentations – 10% Task 4A – Individual Planning Reflection Papers SUBMISSION this week – iLearn Turnitin. |
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W8
|
Class 8 Week start 18 Sept 2017 |
Project Management and discussion of Wattle Jet Case Study Module |
Module 5 and Case Study Module |
Minor Presentations – 10%
|
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W9
|
Class 9 Week start 25 Sept 2017 ACCG908 Class Test replaces Class 9 |
Class Test – 35% of marks – test is compulsory. 2.5 hours including 10 minutes reading time – covers all Modules. ACTUAL DAY & TIME to be advised. TEST IS COMPULSORY. |
Class Test |
This test is an important EXAM 35% of total marks. See iLearn for date, time, location and seating. Date is designed to avoid clash with other units’ tests. Formal invigilation – bring ID. |
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W10
|
Class 10 Week start 2 October 2017
|
Class Test ‘hand back’ and review. Exam techniques discussion.
|
MQU Exam review & revision |
IMPORTANT CLASS YOU MUST ATTEND. Receive your Test in your hand for understanding, discussion, feedback and your comments. |
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W11
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Class 11 Week start 9 October 2017 |
Revision preceding CPA Exam.
ACCG908 class held in uni recess |
Revision |
Minor presentations – 10% |
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W12
W13
|
No Classes Week start 16 October and 23 October 2017
|
Final (CPA Australia) Exam – CPA Exam period commences 16 October 2017
|
|
CPA Australia EXAM 30% of total marks You must personally check ALL exam details with CPA Australia |
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W14
W15
|
Class 12 & Class 13 Week start 30 October and 6 November 2017 |
Assessment Task 4 – Group Report and Structured Presentations a Turnitin Report must accompany the Group Report. |
|
Task 4B & C Final SUBMISSION Group Report and Structured Presentations – ensure you read and follow ALL requirements |
Learning and Teaching Activities
Learning and Teaching activities
Policies and Procedures
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_2016.html
Grade Appeal Policy http://mq.edu.au/policy/docs/gradeappeal/policy.html
Complaint Management Procedure for Students and Members of the Public http://www.mq.edu.au/policy/docs/complaint_management/procedure.html
Disruption to Studies Policy (in effect until Dec 4th, 2017): http://www.mq.edu.au/policy/docs/disruption_studies/policy.html
Special Consideration Policy (in effect from Dec 4th, 2017): https://staff.mq.edu.au/work/strategy-planning-and-governance/university-policies-and-procedures/policies/special-consideration
In addition, a number of other policies can be found in the Learning and Teaching Category of Policy Central.
Student Code of Conduct
Macquarie University students have a responsibility to be familiar with the Student Code of Conduct: https://students.mq.edu.au/support/student_conduct/
Results
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:
- all academic work claimed as original is the work of the author making the claim
- all academic collaborations are acknowledged
- academic work is not falsified in any way
- when the ideas of others are used, these ideas are acknowledged appropriately.
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
Student Support
Macquarie University provides a range of support services for students. For details, visit http://students.mq.edu.au/support/
Learning Skills
Learning Skills (mq.edu.au/learningskills) provides academic writing resources and study strategies to improve your marks and take control of your study.
Student Services and Support
Students with a disability are encouraged to contact the Disability Service who can provide appropriate help with any issues that arise during their studies.
Student Enquiries
For all student enquiries, visit Student Connect at ask.mq.edu.au
IT Help
For help with University computer systems and technology, visit http://www.mq.edu.au/about_us/offices_and_units/information_technology/help/.
When using the University's IT, you must adhere to the Acceptable Use of IT Resources Policy. The policy applies to all who connect to the MQ network including students.
Graduate Capabilities
PG - Discipline Knowledge and Skills
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:
Learning outcomes
- Investigate strategic management decision making in order to understand how management accounting is essential to the creation, management and enhancement of value within entities and for societies.
- Integrate and apply the correct accounting tools and processes relevant to the selection, planning, implementation, control and monitoring of ongoing operations and of unique projects.
- Assess the characteristics of value chain analysis at both industry and organisational levels in order to ensure the design and construction of effective value adding strategies and activities and effective value drivers and value chains within an entity.
- Formulate ethical strategic and corporate social responsibility related performance measurement and controls systems within an entity and for the benefit of society generally.
Assessment tasks
- 1. PRESENTATION
- 2. Class Test
- 3. FINAL EXAMINATION
- 4. Group Assessment Task
PG - Critical, Analytical and Integrative Thinking
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:
Learning outcomes
- Investigate strategic management decision making in order to understand how management accounting is essential to the creation, management and enhancement of value within entities and for societies.
- Integrate and apply the correct accounting tools and processes relevant to the selection, planning, implementation, control and monitoring of ongoing operations and of unique projects.
- Assess the characteristics of value chain analysis at both industry and organisational levels in order to ensure the design and construction of effective value adding strategies and activities and effective value drivers and value chains within an entity.
- Formulate ethical strategic and corporate social responsibility related performance measurement and controls systems within an entity and for the benefit of society generally.
Assessment tasks
- 1. PRESENTATION
- 2. Class Test
- 3. FINAL EXAMINATION
- 4. Group Assessment Task
PG - Research and Problem Solving Capability
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:
Learning outcomes
- Investigate strategic management decision making in order to understand how management accounting is essential to the creation, management and enhancement of value within entities and for societies.
- Integrate and apply the correct accounting tools and processes relevant to the selection, planning, implementation, control and monitoring of ongoing operations and of unique projects.
- Assess the characteristics of value chain analysis at both industry and organisational levels in order to ensure the design and construction of effective value adding strategies and activities and effective value drivers and value chains within an entity.
- Formulate ethical strategic and corporate social responsibility related performance measurement and controls systems within an entity and for the benefit of society generally.
Assessment tasks
- 1. PRESENTATION
- 2. Class Test
- 3. FINAL EXAMINATION
- 4. Group Assessment Task
Changes from Previous Offering
The unit syllabus has been updated in minor ways in relation to dates and content coverage.
Research & Practice, Global & Sustainability
- ACCG908 CPA Strategic Management Accounting identifies and requires the use of research sources and the practical application of sound academic approaches. Multiple references are provided in the CPA Australia CPA Professional Program CPA104 Strategic Management Accounting Segment Study Guide.
- Additional relevant materials, including materials expanding on CPA references, will be placed on iLearn and these will be referred to in classes and will also comprise content for class seminar discussion.
- The unit requires students to conduct their own relevant research activities. References, including to legal sources, are provided. In the context of developing ‘lifelong learning’ skills it is important that students develop strong ability to conduct relevant systematic research. Effective Masters graduates must be able to identify research locations and construct targeted learning and experiential materials relevant to targeted needs.
- ACCG908 CPA Strategic Management Accounting 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 an inherent ability in our students to research and locate relevant information within the accounting discipline generally and in particular within the socially, environmentally and economically important area of Strategic Management Accounting.
- The unit addresses important issues in relation the application of sustainability concepts in a global context and their social, environmental and economic impact on stakeholders and societies generally.
- By developing and fine-tuning sustainability capabilities and global understandings within students, we aim to provide skills which will benefit our graduates' careers and societies generally.