Notice
As part of Phase 3 of our return to campus plan, most units will now run tutorials, seminars and other small group learning activities on campus for the second half-year, while keeping an online version available for those students unable to return or those who choose to continue their studies online.
To check the availability of face to face activities for your unit, please go to timetable viewer. To check detailed information on unit assessments visit your unit's iLearn space or consult your unit convenor.
Unit convenor and teaching staff |
Unit convenor and teaching staff
Unit Convenor
Leisa Henness
Contact via Contact via email
Consultation hours to be advised via ilearn
Unit Moderator
Kevin Baird
Contact via Contact via email
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Credit points |
Credit points
10
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Prerequisites |
Prerequisites
(40cp at 6000 level and (ACCG921 or ACCG8121) and (ACCG923 or ACCG8123) and (ACCG926 or ACCG8126) and admission to MProfAcc or MProfAccgLead) or admission to MAdvProfAcc and 10cp at 8000 level
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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 extended formal academic support to students concurrently enrolled in the Strategic Management Accounting unit of the CPA program. Specifically, the unit offers a strong theoretical and practical knowledge and understanding 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. |
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 | Hurdle | Due |
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Class Participation | 15% | No | Various (more details and components on ilearn) |
Class test 1 | 20% | No | Week 4 more details to be posted on ilearn |
Class Test 2 | 35% | No | Week 10 more details to be posted on ilearn |
CPA External Exam | 30% | No | CPA Exam Period ( 14 October to 2 November 2020) |
Assessment Type 1: Participatory task
Indicative Time on Task 2: 13.5 hours
Due: Various (more details and components on ilearn)
Weighting: 15%
Students are required to prepare and submit homework submissions which are graded, and attend and actively participate in class. Class participation is designed to encourage and help students achieve the learning outcomes of this unit.
Assessment Type 1: Quiz/Test
Indicative Time on Task 2: 15 hours
Due: Week 4 more details to be posted on ilearn
Weighting: 20%
An online class test comprising multiple-choice questions and extended-response questions will be conducted during class time. This test is designed to provide feedback to students on their level of understanding of key topics and concepts covered, and to identify any particular learning challenges or areas of difficulty.
Assessment Type 1: Quiz/Test
Indicative Time on Task 2: 30 hours
Due: Week 10 more details to be posted on ilearn
Weighting: 35%
An online computer exam, mirroring the CPA exam conditions and length, will be conducted on line at home. This test is designed to provide feedback to students on their level of understanding of key topics and concepts covered and to identify any learning challenges or areas of difficulties.
Assessment Type 1: Examination
Indicative Time on Task 2: 20 hours
Due: CPA Exam Period ( 14 October to 2 November 2020)
Weighting: 30%
Examination administered by CPA Australia. CPA Australia will advise on the format and topics included in the final exam. Students need to achieve at least a Pass mark in this CPA external examination. If students do not pass this CPA examination, students will not pass this unit.
1 If you need help with your assignment, please contact:
2 Indicative time-on-task is an estimate of the time required for completion of the assessment task and is subject to individual variation
Required Text: | CPA Professional Program: CPA104 Strategic Management Accounting Study Guide, Deakin University and CPA Australia, Edition as provided by CPA Australia in S1 2020. 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. |
Unit Web Page: |
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Technology Used and Required: |
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Delivery Format and Other Details: |
Seminars
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Recommended Readings: |
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Other Course Materials: |
Preparation for seminars It is essential that you prepare for each seminar 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. |
Learning and Teaching Activities
Each 3 hour seminar will consist of a combination of activities including seminar presentations by the lecturer, discussions and activities which will review key concepts. You are encouraged to engage in class discussion relating to questions raised, case studies and their analysis, current events/issues and practical, problem solving exercises.
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 seminar 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.
UNIT SCHEDULE ACCG8308 CPA – Strategic Management Accounting – Session 2 2020
Week |
Class/Date |
Topic |
Module |
Other information |
W1
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Class 1 Week start 27 July |
Introduction to Strategic Management Accounting
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Module 1 |
Introduction Review of Unit Guide |
W2
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Class 2 Week start 03 August |
Information for Decision Making
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Module 2 |
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W2
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Class 3 Week start 3rd August |
Critical Management Accounting Technique workshop (Saturday 8th August- recorded lecture)
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Assumed Knowledge Review
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W3
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Class 4 Week start 10 August |
Planning, Budgeting & Forecasting
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Module 3
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W4
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Class 5 Week start 17 August |
Class Test 1 (online)
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Class Test 1
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In Class Test 1 (20%) will cover modules 1-3 |
W5
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Class 6 Week start 24th August
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Project Management |
Module 4 |
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W6
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Class 7 Week start 31 August |
Performance Management |
Module 5 |
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W7
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Class 8 Week start 7th September |
Tools for creating & managing value
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Module 6
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W8 |
Class 9 Week start 14th September |
Tools for creating & Managing Value
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Module 6 & Case study |
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W9
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Class 10 Week start 21 September
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Practice Examination Review Class |
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W10
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Class 11 Week start 28th September
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Class Test 2 (online)– 35% of marks – test is compulsory. This test will mirror the CPA exam (to be advised when details are released by CPA) – covers all Modules.
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Class Test 2 |
This test is an important EXAM 35% of total marks.
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W11 |
Class 12 Week start 5th October
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Class review. Exam techniques discussion. |
MQ Exam review & revision |
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W13
W14
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No Classes
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Final (CPA Australia) Exam – CPA Exam period commences 14 October - 2 November
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CPA Australia EXAM 30% of total marks You must check ALL exam details with CPA Australia |
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
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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.