Coronavirus (COVID-19) Update
Due to the Coronavirus (COVID-19) pandemic, any references to assessment tasks and on-campus delivery may no longer be up-to-date on this page.
Students should consult iLearn for revised unit information.
Find out more about the Coronavirus (COVID-19) and potential impacts on staff and students
Unit convenor and teaching staff |
Unit convenor and teaching staff
Unit Convenor & Lecturer
Carmel Emanuel
4ER 211
See unit ilearn
Moderator
Kevin Baird
4ER209
Teaching Administrator
Claudia Chau
Contact via accg3030@mq.edu.au
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Credit points |
Credit points
10
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Prerequisites |
Prerequisites
ACCG301 or ACCG3001
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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 further develops the concepts and techniques covered in ACCG2000 and ACCG3001. This unit provides a systematic and critical analysis of the issues related to the integration of management accounting and control systems with strategy implementation. Strategy is initially discussed as a topic in its own right, followed by an examination of how various strategic choices affect management accounting techniques such as activity-based accounting, variance analysis, and performance evaluation. By the end of this unit students will be able to analyse complex situations and develop approaches that are logical, consistent and defensible from a strategic perspective. The unit uses case studies extensively to develop graduate capabilities centred upon higher order critical analysis skills and the ability of students to generate a range of effective alternative options and innovative solutions to case based scenarios. |
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:
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
Late Submission of Assessment tasks
Late submission of assessments will incur the deduction of marks, unless otherwise stated in the unit assessment guide handout, and no extensions of submission dates 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).
This penalty does not apply for cases in which an application for Special Consideration is made and approved. Note: applications for Special Consideration must be made within 5 (five) business days of the due date and time of the assessment task.
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
Classes
Students should attend three hours of face-to-face teaching per week consisting of a one hour lecture and a two hour tutorial. Please note that any changes to tutorial classes must be made online through e-student. Students wishing to change their tutorial time should log on to e-student and enrol in a class where there is a vacancy. Staff members WILL NOT deal with tutorial changes unless there are exceptional circumstances. It is each student’s responsibility to know which tutorial group they have been allocated to. Students will not be awarded any class marks unless they attend the class in which they are formally enrolled. If on a rare occasion students are unable to attend the class in which they are enrolled they may attend an alternative class during the week. If this occurs they should get the tutor to sign and date their assignment at the end of the class and then pass the assignment on to their regular teacher. This should not occur frequently as the failure to attend the tutorial in which you are formally enrolled will impact on the participation mark awarded. 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
There is no required text for this unit, however in weeks 5, 7 and 9 you are required to read chapters from Langfield-Smith, K., Smith, D., Andon, P., Hilton, R. and Thorne, H. (2015 or 2018). This text book was prescribed for ACCG 200 and a number of copies are available in the reserve section of the library. All other readings will be available in the library. Other required materials, including power point slides, will be placed on the unit web page on ilearn.
Technology Used and Required ·
You will be required to access a computer and the internet to use the learning management system (ilearn) to complete this unit.
Unit web page
The web page for this unit can be found at: https://ilearn.mq.edu.au . This page will contain important information including: lecture slides, additional readings and unit announcements.
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
Weekly Schedule
Week # |
Lecture Topic |
Required Readings(all available from the library) |
1. 24th February |
Introduction and course overview Introduction to Strategic Management Accounting |
Unit Guide Hopper, Northcott & Scapens (2007) |
2. 2nd March
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Strategic Process and Strategic Analysis |
Porter (2008) |
3. 9th March
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Strategy and Management Control |
Su et al. (2015). |
4. 16th March
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Strategic change and strategic flexibility Beyond budgeting
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Hope and Fraser (2003); Steele and Albright (2004) |
5. 23rd March |
Activity based costing |
Chapter 8 Langfield-Smith et al. (2018) *. |
6. 30th March
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Assessing and managing performance over the value chain
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Atkinson et al. (2007) |
7. 6th April |
Financial measures of performance |
Chapter 13 Langfield-Smith et al. (2018) *. |
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SESSION BREAK (13th – 24th April) |
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8. 27th April |
No classes will be held this week to give students time to work on the group report |
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9. 4th May
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Non-Financial measures of performance
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Chapter 14 Langfield-Smith et al. (2018) *. |
10. 11th May
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Strategic and behavioural aspects of capital expenditure evaluations |
Clancy et al. (1982); Shank and Govindarajan (1992) |
11. 18th May |
Revision Lecture |
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12. 25th May |
No lecture as group presentations in tutorials this week |
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13. 1st June |
No classes this week to give students extra time to prepare for the final exam |
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*All chapters refer to Langfield-Smith, K., Smith, D., Andon, P., Hilton, R. and Thorne, H. (2015 or 2018). Management Accounting: Information for Creating and Managing Value, McGraw-Hill, Sydney. Please note: This was the text prescribed for ACCG200.
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:
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).
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 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
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 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.
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
If you are a Global MBA student contact globalmba.support@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.