Unit Guide

General Information

Unit convenor and teaching staff	Unit convenor and teaching staff Unit Convenor Dr Vicki Baard vicki.baard@mq.edu.au Contact via Contact via accg828@mq.edu.au No 4 Eastern Road, Level 3, Room 325 Please see iLearn for Consultation Hours Unit Moderator Assoc. Prof. Sophia Su Rahat Munir rahat.munir@mq.edu.au
Credit points	Credit points 10
Prerequisites	Prerequisites ACCG613 or ACCG921 or ACCG8121 or admission to MAdvProfAcc
Corequisites	Corequisites
Co-badged status	Co-badged status
Unit description	Unit description This unit adopts a technical and practical emphasis, and incorporates theory, published research on management accounting technologies, and ethical dimensions of management accounting to inform how management accounting operates within an organisation’s strategic control system. Using case studies students learn how to critically analyse, evaluate, and solve problems using management accounting technologies. Students learn how management accounting enables and hinders strategic control processes thus positioning students to enhance its role in accomplishing effective strategic control.

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:

ULO1: Integrate and apply strategic control concepts and management accounting technologies to explain and evaluate the role of management accounting in strategic control in organisations.
ULO2: Employ management accounting technologies, to identify, analyse and solve strategic control problems in real-world organisations.
ULO3: Propose and justify changes to the use of management accounting to enhance its role in the strategic control of an organisation.
ULO4: Critically examine, discuss and reflect on ethical issues and challenges relating to strategic control in organisations.

Assessment Tasks

Coronavirus (COVID-19) Update

Assessment details are no longer provided here as a result of changes due to the Coronavirus (COVID-19) pandemic.

Students should consult iLearn for revised unit information.

Find out more about the Coronavirus (COVID-19) and potential impacts on staff and students

General Assessment Information

Turnitin

All text based assessments 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; please 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.

Late Submission(s): "Late assessment must also be submitted through Turnitin. 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 incurs a 20% penalty). Late submissions will not be accepted after solutions have been discussed and/or made available.

This penalty does not apply for cases in which an application for Special Consideration is made and approved. Note: applications for Special Consideration Policy must be made within 5 (five) business days of the due date and time."

Delivery and Resources

Coronavirus (COVID-19) Update

Any references to on-campus delivery below may no longer be relevant due to COVID-19.

Please check here for updated delivery information: https://ask.mq.edu.au/account/pub/display/unit_status

Required Text:	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.
Unit Web Page:	Course material is available on the learning management system (iLearn) The web page for this unit can be found at: https://ilearn.mq.edu.au/login/MQ/ Students must please consult the web page frequently. You will find announcements, seminar notes, participatory tasks, grading rubrics, helpful resources and detailed information on assessments posted on the iLearn site. If you are unable to access the website because you are not aware of or have forgotten your username and password, please contact the IT Helpdesk located on Level 1 of the Library on 9850 6500. The IT Helpdesk will also be able to assist you with using iLearn. Please note that you may also refer to the help feature in iLearn. Please remember to log out when you have finished using iLearn. Failure to do so could result in un-authorised access to your iLearn account.
Technology Used and Required:	Students are required to use information technology in this unit. Students will need to use: Library databases to source academic research papers and other readings, which are accessed electronically; Multisearch (see Library website) to access the required readings for this unit; Microsoft Word for assessment tasks; Microsoft Power Point for Participatory Tasks when required; The Internet to support various Class Participation activities; and 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.
Delivery Format and Other Details:	Seminars This course comprises a maximum of 11 seminars comprising of 3 hours face to face teaching per week held from weeks 1 to 13, including the two week study period; this constitutes a total of 33 (thirty-three) hours for scheduled learning activities . As seminars are a critical learning experience in this unit, students must attend all seminars. A highly participatory teaching strategy with inclusive practice is adopted, where students can engage with their fellow students and the Unit Convener. 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. Hence, the blended learning component workload accounts for a total of 6 (six) hours, that is three hours for Week 7 and Week 8. Please see the Assessment Guide for the total student workload for ACCG8025. The timetable for classes can be found on the University web site at: http://www.timetables.mq.edu.au/
Recommended Readings:	Recommended texts include, but are not limited to the following, and are available in the Macquarie Library. These texts may be useful as preliminary reading for the management accounting concepts and/or techniques discussed in the required materials: Atkinson, A.A., Kaplan, R.S., Matsumura, E.M. and Young, S.M. (2012) Management Accounting: Information for Decision-making and Strategy Execution, Sixth Edition, Pearson Prentice Hall. Langfield-Smith, K., Thorne, H., Hilton, R. (2015) Management Accounting – Information for Creating and Managing Value, 7th Edition, McGraw-Hill.
Other Course Materials:	All Journal Articles and Book Chapters available from the library through iLearn, specifically see Leganto. All other course materials to support your learning are available on iLearn.

Unit Schedule

Coronavirus (COVID-19) Update

The unit schedule/topics and any references to on-campus delivery below may no longer be relevant due to COVID-19. Please consult iLearn for latest details, and check here for updated delivery information: https://ask.mq.edu.au/account/pub/display/unit_status

Week

Topic

Assessments & Activities

24 February

Strategic Control - A Theory

Readings: Preble (1992); Simons (2000); Widener (2007)

None

2 March

Business Strategy

Readings: Porter (1997); Miles et al. (1978); Widener (2007)

Case Study: Quiet Logistics (See iLearn)

None

9 March

Strategic Management Accounting

Reading: Bromwich (1990); Cadez & Guilding (2008); Cinquini & Tenucci (2010)

Participatory Tasks

16 March

Value Chain Analysis

Reading: Hergert & Morris (1989); Porter (2001); Li (2018)

Participatory Tasks

23 March

Supplier Relations

Reading: Cullen et al. (2013); Baard & Dumay (2018)

The Case of Halfords PLC (Cullen et al., 2013)

Participatory Tasks

30 March

Customer Relations

Reading: McManus (2013); Li ( 2018)

Participatory Tasks

Policies and Procedures

Macquarie University policies and procedures are accessible from Policy Central (https://staff.mq.edu.au/work/strategy-planning-and-governance/university-policies-and-procedures/policy-central). Students should be aware of the following policies in particular with regard to Learning and Teaching:

Academic Appeals Policy
Academic Integrity Policy
Academic Progression Policy
Assessment Policy
Fitness to Practice Procedure
Grade Appeal Policy
Complaint Management Procedure for Students and Members of the Public
Special Consideration Policy (Note: The Special Consideration Policy is effective from 4 December 2017 and replaces the Disruption to Studies Policy.)

Students seeking more policy resources can visit the Student Policy Gateway (https://students.mq.edu.au/support/study/student-policy-gateway). It is your one-stop-shop for the key policies you need to know about throughout your undergraduate student journey.

If you would like to see all the policies relevant to Learning and Teaching visit Policy Central (https://staff.mq.edu.au/work/strategy-planning-and-governance/university-policies-and-procedures/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/study/getting-started/student-conduct

Results

Results published on platform other than eStudent, (eg. iLearn, Coursera etc.) 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 or if you are a Global MBA student contact globalmba.support@mq.edu.au

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 help you improve your marks and take control of your study.

The Library provides online and face to face support to help you find and use relevant information resources.

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

If you are a Global MBA student contact globalmba.support@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.

Macquarie University

ACCG8025 – Management Accounting: Strategy and Control

2020 – Session 1, Weekday attendance, North Ryde

General Information

Important Academic Dates

Learning Outcomes

Assessment Tasks

General Assessment Information

Delivery and Resources

Unit Schedule

Policies and Procedures

Student Code of Conduct

Results

Student Support

Learning Skills

Student Services and Support

Student Enquiries

IT Help