Unit convenor and teaching staff |
Unit convenor and teaching staff
Unit Convenor
Dr Vicki Baard
Contact via accg825@mq.edu.au
E4A 237
Monday 2:00pm to 4:00pm
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Credit points |
Credit points
4
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Prerequisites |
Prerequisites
ACCG613 or ACCG921 or admission to MAdvProfAcc
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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 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.
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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:
Turnitin
All text based must be submitted through Turnitin as per instructions provided in the unit guide. It is the student's responsibility to ensure that work is submitted correctly prior to the due date. 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 Turninin 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 re-submissions 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 convener immediately. If the issue is technical in nature you may also lodge a 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.
Name | Weighting | Hurdle | Due |
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1. Assignment | 25% | No | 9th May 2017 (Week 9) |
2. Case Study | 20% | No | 15th May 2017 (Week 10) |
3. Class Participation | 20% | No | Weekly (Week 2 to 12) |
4. Class Test | 35% | No | 8th June 2017 (Week 13) |
Due: 9th May 2017 (Week 9)
Weighting: 25%
This assessment encourages and engages students in applying management accounting knowledge to 'real-world' and organisational (e.g. cases related to prominent organisations) contexts. Students are required to read, understand and analyse a research paper related to Supply Chain Management in the retail sector. Based on an understanding and analysis of the research paper, students will answer questions related to a case study in the research paper. This is a written assignment constituting a maximum of 5,000 words in length. See the 'Assessment Guide' on iLearn for further details.
Estimated Student Workload
30 (thirty) dedicated hours spread from Weeks 4 to 9; additional workload hours shared with Assessment Task 4.
Grading
There is one written assignment, which will be marked in accordance with a marking guide prepared by the Unit Convener. The marking guide will be discussed with students and is available in the 'Assessment Guide' on iLearn.
Feedback
Individual written feedback using Grademark and summative verbal feedback in seminars, is provided two weeks after the assignment is submitted.
Submission
This assignment is due in Week 9, by no later than 11:55pm on Tuesday the 9th of May 2017. Students must submit their assignments with an Individual Assignment Cover Sheet (available on iLearn), through Turnitin (see also 'General Assessment Information'). No scanned handwritten assignments will be accepted. See the 'Assessment Guide' on iLearn for additional rules related to submission of this assignment.
Extension
No extensions will be granted, except in instances in which an application for disruption to studies is submitted and approved.
Penalties
No extensions will be granted. There will be a deduction of 10% of the total available marks made from the total awarded mark for each 24 hour period or part thereof that the submission is late (for example, 25 hours late in submission - 20% penalty). This penalty does not apply for cases in which an application for disruption to studies is made and approved. In the case of a late submission, feedback on the assessment task may not occur within two weeks.
Due: 15th May 2017 (Week 10)
Weighting: 20%
This assessment introduces students to the ethical dimension of business processes and encourages you to reflect on your 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 undertaken in teams so that students can appreciate the different perspectives of others, learn how to work effectively with others, engage in planning and organizing, and effectively participates 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 10; additional workload hours shared with Assessment 4.
Grading
The on-line team discussions related to the case study will be marked in accordance with a grading rubric (see 'Assessment Guide' on iLearn) prepared by the Unit Convener (UC) 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 UC in writing. Following such a report the whole team 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
Team written feedback is provided directly on the teams' online discussion forum, and summative verbal feedback is provided in the seminar in Week 11.
Submission
This assignment starts with Module 1 in Week 6 (5th April 2017) online in iLearn. This assignment ends with Module 5 in Week 9 (6th May 2017). 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 (i.e. using the discussion forum) and the assessment must be completed by Monday of Week 10, 15 May 2017. Students must bring a copy of their discussions with them to class on the 18th of May 2017 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 Convener, 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 a disruption to studies application for special consideration is made and approved. There will be a deduction of 15% of the total available marks made from the total awarded mark to individual students who do not attempt or complete the online quizzes for Modules 2, 3 and 4, that is 5% per online quiz. For example, if Module 3 and 4 are not completed then a 10% penalty will apply.
Due: Weekly (Week 2 to 12)
Weighting: 20%
This assessment allows students to demonstrate that they are working continuously throughout the session 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) participation in 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) completion the early learning diagnostic, 8) contributions to online discussion forums, and 9) generating discussion notes and other documentation to support their class participation marks.
Estimated Student Workload
36 hours during seminars plus 26 (twenty-six) additional hours, spread from Week 1 to 13. Workload for this assessment may overlap with the preparation of other assessment tasks for this unit.
Grading
Individual class participation will be calculated 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 (see 'Assessment Guide' on iLearn), which will be explained in Week 1 and then posted on iLearn. These weekly marks are averaged to arrive at a final mark for this assessment overall.
Feedback
Verbal feedback from the Unit Convener 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, hence extension cannot be granted for this assessment. Students who, due to unavoidable disruption, are unable to attend a seminar are required to submit a disruption to studies 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 disruption to studies is submitted and approved.
Due: 8th June 2017 (Week 13)
Weighting: 35%
A written time-limited invigilated assessment held in class provides assurance that: 1) the product belongs to the student, and 2) the student has attained the knowledge, skills or capabilities required to successfully complete the test. The class test is a closed-book test.
Feedback is not provided on the class test.
The results of the class test will not be released to students, the result is reflected in the final grade and mark achieved for this unit.
Estimated Student Workload
The class test is 2 (two) hours in duration with 10 minutes provided for reading time.
28 (Twenty-eight) dedicated hours of continuous learning from Weeks 1 to 13; 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 class test.
Grading
The class test is marked in accordance with a moderated marking guide prepared by the Unit Convener.
Submission
On the 8th of June 2017. You are expected to present yourself for the class test in the room where you normally have your weekly seminar for this unit. You must bring your student ID otherwise you will not be allowed to write the class test. Students will write the class test during the normal seminar time. The class test will commence at 12:00 noon in accordance with the starting time of the seminar.
Extension
The only exception to not sitting your class test at the designated time is because of documented illness or unavoidable disruption. In these circumstances you may wish to consider applying for disruption to studies. Please refer to the Policies and Procedures section of this unit guide for the University's policy on the disruption to studies process.
If another class test is granted as a result of the disruption to studies process, the class test on will be scheduled during the official examination period held from 12th June to 30th June 2017. Please note that the make-up class test will be of the same format as the official class test.
Penalties
Students who do not present themselves for the class test and who do not submit a disruption to studies application to support their absence from the class test 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 (13th of April 2017) and 8 (4th of May 2017) 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 Convener.
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 the Library 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:
Course Materials and the corresponding pre-set questions are available on the ACCG825 unit website
Week |
Seminar |
Topic |
Assessments and Activities |
1 | 2nd March |
Strategic Control Reading: Preble (1992) Reading: Muralidharan (1997) Reading: Durden & Perera (2010) |
None |
2 | 9th March |
Business Strategy Reading: Porter (1980) Reading: Miles et al. (1978) Reading: Langfield-Smith (1997) The Case of Apple |
Class Participation |
3 | 16th March |
Strategic Management Accounting Reading: Cadez & Guilding (2008) Reading: Bromwhich (1990) The Case of Law Enforcement (Cuganesan et al. 2012) |
Class Participation Learning Diagnostic |
4 | 23rd March |
Value Chain Analysis Reading: Dekker (2003) Reading: Hergert & Morris (1989) The Case of Sainsbury (UK) |
Class Participation |
5 | 30th March |
Supplier Relations Reading: Mahapatra et al. (2012) The Case of Halfords PLC (Cullen et al., 2013) |
Class Participation |
6 | 6th April |
Customer Relations Reading: McManus (2013) Reading: Guilding & McManus (2002) |
Class Participation
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7 | 13th April |
Ethics (No official seminar) Materials available online as part of the e-Ethics Module
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See iLearn for more details Ethics Discussion Forum (online work) |
17th to 29th April |
Session 1 Recess from Seminars Self-Study Activity - e-Ethics Module Self-Study Activity - Assignment (Halfords PLC) |
See iLearn for more details | |
8 | 4th May |
Ethics (No official seminar; online work only) Materials available online as part of the e-Ethics Module
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See iLearn for more details Ethics discussion forum (online work) Class Participation (online work) |
9 | 11th May |
Product Life-Cycle Reading: Dunk (2012) Reading: Dunk (2004) Class Test Information & Preparation |
Class Participation Assignment (Halfords PLC and Interventionist Research)
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10 | 18th May |
Organizational Learning Reading: Santos-Vijande et. al (2012)
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Class Participation Case Study (e-Ethic Module) |
11 | 25th May |
Innovation and Strategy Reading: Bedford (2015) |
Class Participation |
12 | 1st June |
Knowledge and Strategy Reading: Karreman (2010) Reading: Venkitachalam & Willmot (2015) |
Class Participation |
13 | 8th June |
Class Test |
Class Test |
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.
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 marks in this unit.
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://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.
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 Convener.
The final grade and mark awarded to a student reflect the corresponding grade descriptor in the Grading Policy.
Please also refer to the relevant pages in the Handbook of Postgraduate Studies.
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. This unit draws on seminal and currently published research, related to the concepts, examples and assessment tasks described in this unit.
Date | Description |
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13/02/2017 | The dates were changed only. |