Session 2 Learning and Teaching Update
The decision has been made to conduct study online for the remainder of Session 2 for all units WITHOUT mandatory on-campus learning activities. Exams for Session 2 will also be online where possible to do so.
This is due to the extension of the lockdown orders and to provide certainty around arrangements for the remainder of Session 2. We hope to return to campus beyond Session 2 as soon as it is safe and appropriate to do so.
Some classes/teaching activities cannot be moved online and must be taught on campus. You should already know if you are in one of these classes/teaching activities and your unit convenor will provide you with more information via iLearn. If you want to confirm, see the list of units with mandatory on-campus classes/teaching activities.
Visit the MQ COVID-19 information page for more detail.
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
Unit Administration
Charmaine D'Souza
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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:
1. Class Participation
Due : Various Weighting: 15%
In class participation and attendance accounts for 15% of the final grade. Merely attending does not guarantee a pass mark. Attendance will be recorded for each seminar. Completion of CPA online learning quizzes are also a component of this assessment . See ilearn for further details
2. Class Test No 1
Due : Week 4 Weighting: 20%
This will be conducted as an online exam with a duration of 1 hour and 30 minutes (90 minutes) and will consist of multiple choice and extended response questions. More details as to format will be provided on ilearn including time and window of the online exam. This test will cover Modules 1, 2 and 3 of the CPA materials as well as the assumed knowledge component of the the CPA materials. The test will be open book.
Submission
Online through link on ilearn. Each multiple choice question will be marked on the basis of a correct response being one mark and an incorrect response zero. There is no negative marking for incorrect answers.
Extension
No extension will be granted, you must attempt the test during the designated time otherwise you will be awarded zero unless an application is approved under the Special Consideration Policy in accordance with the university rules. (see below Policies and Procedures). Approval based on Special Consideration Policy will resulting in supplementary examination at date determined by the Unit Convenor. This will be communicated via email.
3. Class Test No 2
Due : Week 9 Weighting: 35%
This will be conducted as an online exam with a duration of 3 hours and 15 minutes and will consist of multiple choice and extended response questions. Class Test No 2 will mirror the format of the CPA examination which will consist of 52 marks for multiple choice and 22 marks extended response questions - total of 74 marks. More details as to format will be provided on ilearn including time and window of the online exam. This test will cover all modules (1 to 6 including case study and assumed knowledge materials). The test will be open book.
Submission
Online through link on ilearn. Each multiple choice question will be marked on the basis of a correct response being one mark and an incorrect response zero. There is no negative marking for incorrect answers.
Extension
No extension will be granted, you must attempt the test during the designated time otherwise you will be awarded zero unless an application is approved under the Special Consideration Policy in accordance with the university rules. (see below Policies and Procedures). Approval based on Special Consideration Policy will resulting in supplementary examination at date determined by the Unit Convenor. This will be communicated via email.
Where students do not attain at least 32 marks for the Macquarie University Assessment, an overall Fail grade will apply.
Name | Weighting | Hurdle | Due |
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Class Participation | 15% | No | Various - ongoing ( see ilearn for detailed information) |
Class test 1 | 20% | No | Week 4 - Date and window to be advised on ilearn |
Class Test 2 | 35% | No | Week 9- Date and window to be advised on ilearn |
CPA External Exam | 30% | No | CPA Exam period ( 23rd September to 10 October 2021) |
Assessment Type 1: Participatory task
Indicative Time on Task 2: 13.5 hours
Due: Various - ongoing ( see ilearn for detailed information)
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 - Date and window to be advised 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 9- Date and window to be advised 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 ( 23rd September to 10 October 2021)
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/ 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) –additional information will be noted on the ilearn page 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 2021
Week |
Class/Date |
Topic |
Module |
Other information |
W1
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Class 1 Week start 19th 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 26th July |
Information for Decision Making
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Module 2 |
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W2
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Class 3 Week start 26th July |
Critical Management Accounting Technique workshop (Saturday 31st July -recorded lecture)
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Assumed Knowledge Review
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W3
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Class 4 Week start 2nd August |
Planning, Budgeting & Forecasting
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Module 3
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W4
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Class 5 Week start 9th 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 and assumed knowledge |
W5
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Class 6 Week start 16th August
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Project Management |
Module 4 |
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W6
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Class 7 Week start 23rd August |
Performance Management |
Module 5 |
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W7
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Class 8 Week start 30th August |
Tools for creating & managing value
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Module 6
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W7 |
Week start 30th August |
Tools for creating & Managing Value (Friday 3rd September or Saturday 4th September - live zoom session - time TBA |
Module 6 & Case study |
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W9
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Class 10 Week start 6th September
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Practice Examination Review Class |
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W10
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Class 11 Week start 13th 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 |
35% of total marks covering modules 1-6.
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W11 |
Class 12 Week start 20th September
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Class review. Exam techniques discussion. |
MQ Exam review & revision |
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W13
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No Classes
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Final (CPA Australia) Exam – CPA Exam period commences 23 September - 10th October 2021
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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://policies.mq.edu.au). Students should be aware of the following policies in particular with regard to Learning and Teaching:
Students seeking more policy resources can visit Student Policies (https://students.mq.edu.au/support/study/policies). It is your one-stop-shop for the key policies you need to know about throughout your undergraduate student journey.
To find other policies relating to Teaching and Learning, visit Policy Central (https://policies.mq.edu.au) and use the search tool.
Macquarie University students have a responsibility to be familiar with the Student Code of Conduct: https://students.mq.edu.au/admin/other-resources/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.
Unit information based on version 2021.03 of the Handbook