Students

ACCG8028 – Management Control Systems

2021 – Session 1, Special circumstances

Notice

As part of Phase 3 of our return to campus plan, most units will now run tutorials, seminars and other small group activities on campus, and most will keep an online version available to those students unable to return or those who choose to continue their studies online.

To check the availability of face-to-face and online 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.

General Information

Download as PDF
Unit convenor and teaching staff Unit convenor and teaching staff Unit Convenor
Nandini Krishna Kumar
Contact via contact via email
Level 2 Room 220, 4ER Building
Please refer to ilearn for consultation hours
Moderator
Kevin Baird
Level 2 Room 209, 4ER Building
Teaching Administrator
Charmaine D'Souza
Contact via contact via: accg8028@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
ACCG 7028
Unit description Unit description

This unit adopts a technical and behavioural emphasis, and integrates research, best practice and theory to inform the design and operational aspects of MCS that effectively and efficiently serves an organisation’s best interests. This unit develops student theoretical and practical understanding of key MCS concepts, principles and frameworks, underpinned by research findings, to design, implement and use MCS in organisations. Students learn how to critically analyse, evaluate, and solve MCS problems using case studies. Students develop qualitative research capabilities by conducting qualitative research on a real-world organisation’s MCS. In this unit, students learn how to work in teams and develop teamwork skills to support “Teamwork Capable” student employability.

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: Explain and evaluate the design and operational aspects of Management Control Systems (MCS) in organisations.
  • ULO2: Critically analyse and solve management control problems in real-world organisations.
  • ULO4: Critically examine an organisation’s strategic and operational activities using qualitative research findings to design an effective management control system in a real-world organisation.
  • ULO3: Apply the principles of qualitative research in management accounting to conduct secondary qualitative research.
  • ULO5: Employ interpersonal communication, collaborative problem-solving and conflict management teamwork skills, and reflective practice to work effectively in teams.

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 will be allowed  via Turnitin prior to the final due date and time of an assessment task and originality reports will be made available to students to view and check their work. All identified matching text must be reconsidered carefully. Students should note that the system will not immediately produce the similarity score on a second or subsequent submission - it approximately takes 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 convenor 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. 

 

Assessment Tasks

Name Weighting Hurdle Due
Research Project 35% No 11.55 pm Friday 14 May Week 10
Media Presentation 20% No 11.55pm Thursday 3 June Week 13
Participatory Tasks 45% No Weekly from Week 3 to 12

Research Project

Assessment Type 1: Project
Indicative Time on Task 2: 42 hours
Due: 11.55 pm Friday 14 May Week 10
Weighting: 35%

 

The research project requires students to conduct secondary qualitative research on a selected real-world organisation, in teams, and produce a 6,000-word case study on the organisation’s management control systems (MCS). The purpose of this assessment is for students to apply and integrate theoretical MCS to a real-world organisation and its challenges, develop their qualitative research capabilities and analysis and problem-solving skills, whilst learning how to work in teams.

 


On successful completion you will be able to:
  • Explain and evaluate the design and operational aspects of Management Control Systems (MCS) in organisations.
  • Critically examine an organisation’s strategic and operational activities using qualitative research findings to design an effective management control system in a real-world organisation.
  • Apply the principles of qualitative research in management accounting to conduct secondary qualitative research.
  • Employ interpersonal communication, collaborative problem-solving and conflict management teamwork skills, and reflective practice to work effectively in teams.

Media Presentation

Assessment Type 1: Media presentation
Indicative Time on Task 2: 15 hours
Due: 11.55pm Thursday 3 June Week 13
Weighting: 20%

 

This assessment requires students to deliver one 8-10 minute media presentation, using audio and visual materials, on the influence of contingent factors on the MCS designed as part of the research project. The purpose of this assessment is for students to further integrate theoretical and practical aspects of MCS, using extant research findings from the literature and qualitative research conducted as a component of the research project.

 


On successful completion you will be able to:
  • Explain and evaluate the design and operational aspects of Management Control Systems (MCS) in organisations.
  • Critically analyse and solve management control problems in real-world organisations.
  • Critically examine an organisation’s strategic and operational activities using qualitative research findings to design an effective management control system in a real-world organisation.

Participatory Tasks

Assessment Type 1: Participatory task
Indicative Time on Task 2: 18 hours
Due: Weekly from Week 3 to 12
Weighting: 45%

 

Participatory Tasks requires students to participate in a range of activities during seminars and online. The purpose of this assessment is for students to show, with evidence, that you are working progressively and continuously throughout the session, to achieve the unit’s learning outcomes and to monitor your own progress in this unit. Participatory tasks, that are weight-averaged include: Quiz (15%): Short online quizzes. Teamwork activities (15%): Individual reflective blogs and other teamwork activities. Seminar Participation (15%): In-class activities and online discussion forums and workshops. Participatory tasks start in Week 3 and end in Week 12.

 


On successful completion you will be able to:
  • Explain and evaluate the design and operational aspects of Management Control Systems (MCS) in organisations.
  • Critically analyse and solve management control problems in real-world organisations.
  • Employ interpersonal communication, collaborative problem-solving and conflict management teamwork skills, and reflective practice to work effectively in teams.

1 If you need help with your assignment, please contact:

  • the academic teaching staff in your unit for guidance in understanding or completing this type of assessment
  • the Learning Skills Unit for academic skills support.

2 Indicative time-on-task is an estimate of the time required for completion of the assessment task and is subject to individual variation

Delivery and Resources

Textbook

Throughout the session, the following textbook is referred to: Merchant, K.A. & Van der Stede, W.A. (2017) Management Control Systems (Pearson, 4th edition). Please note that unless otherwise directed, students must not use the 3rd edition of the required textbook because the content is different to the content in the 4th edition. All relevant chapters and cases from the textbook can be accessed electronically through the library, using the Leganto link on iLearn. Whilst students may wish to purchase the textbook it is not necessary as all required reading materials are available on Leganto.

Other required readings, such as academic journal articles are also available electronically through the library using the Leganto link on iLearn. The unit schedule contains a summary of the required chapters, cases and academic articles students are expected to read each week. Please note that whilst the Unit Convenor monitors the availability of learning materials available from the library, accessibility of these materials is directly under the control of the University Library. If you experience any problems accessing the readings on Leganto, please contact the unit convenor. 

Unit Web Page

1. All course material is available on the learning management system (iLearn).

2. iLearn can be easily accessed via the university's student webpage or at http://ilearn.mq.edu.au

3. You are expected to regularly consult this unit's web page.  You will find administrative updates (announcements), lecture notes, assessed coursework activities, grading rubrics, helpful resources and the assessment guide posted there.

4. If you are unable to access the website because you are not aware of or have forgotten your username and password, please see the URL http://www.mq.edu.au/about_us/offices_and_units/information_technology/help/ on how to obtain assistance from the IT helpdesk. The IT help desk will also be able to assist you with using iLearn. You may also refer to the help feature in iLearn.

5. Please remember to log out when you have finished using iLearn. Failure to do so could result in unauthorized 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, which are accessed electronically;
  • Leganto (see ACCG8028 website) to access the required readings for this unit;
  •  Microsoft Word for assessment tasks;
  • Microsoft Excel for assessment tasks if required;
  • Microsoft Power Point for seminar notes, 'Participatory Tasks' (when required) and the 'Media Presentation';
  • Electronic (internet) access to iLearn to download assessment guide and lecture material each week;
  • Internet access to research organisations and to access other materials for the 'Research Project' undertaken in teams;
  • Smartphones or a digital camera to film a video for the 'Media Presentation'; there is no requirement for equipment to be purchased.

Delivery Format 

Lectures & Workshops

This unit comprises three hours of teaching per week, consisting of a weekly three hour workshop which can be completed either online or face to face.  All classes commence in week 1 and continue through until week 13. Students are able to choose whether they attend an online or face to face workshop. Please select your preference via e-student. The timetable for the weekly workshops can be found at: http://www.timetables.mq.edu.au. Once you have enrolled in a workshop you are excepted to attend that class for the entirety of the session.

As workshops constitute a critical learning experience of this unit, students must attend all workshops and come prepared to participate in the discussion and workshop activities. A high participatory teaching strategy with inclusive practice is adopted, where students can engage with their fellow students and the Unit Convenor. Please note that Workshops 10 and 12 are self-study workshops and students are not required to attend workshops during these weeks. Students are required to complete work for these workshops online, including assessed coursework activities. There is no workshop in Week 13. Students should work towards preparation of  the video presentation.

 

Unit Schedule

Week

Topic

Textbook Chapters*

Readings

Assessments / Activities

Week 1

22 Feb

The Control Function of Management

Chapter 1 Management and Control (pp.3-19) 

 None

Week 2

1 March

 

Qualitative Research: An Introduction

Reading: Bowen (2009) and Vaivio (2008): As students are required to read specific sections from each of these readings, please see Leganto for specific pages.

Critical Thinking: See Lecture Notes

None

Week 3 

8 March

An MCS Framework: Results Controls

Chapter 2 Results Control (pp. 33-46) 

Chapter 6 MCS Design (pp.227-229, see Seminar Slides)

Reading: Mohd Amir (2014: pp.729-732)

Case Study:  Philip Andersen

 

Forming Teams - see Assessment Guide

Self-Reflection Activity 1

Online Quiz

Week 4

15 March

An MCS Framework: Action Controls

Chapter 3 Action Controls (pp. 86-95)

Chapter 6 MCS Design (pp.224-227, see Seminar Slides) 

Case Study: Controls at the Bellagio Casino Resort

Online Quiz

Discussion Forum & Workshop Participation

Week 5

22 March

An MCS Framework: Personnel and Cultural Controls

Chapter 3 Personnel and Cultural Controls (pp.95-103)

Chapter 6 MCS Design (pp.222-224; Table 6.1 p.222)

Case Study: Controls at the Bellagio Casino Resort 

Online Quiz

Discussion Forum & Workshop Participation

Team Contracts

Week 6

29 March

Management Control Effects

Chapter 4 Control System Tightness (pp.128-140)

Chapter 6 MCS Design (pp.229-230, see Seminar Slides)

Case Study: Controls at the Bellagio Casino Division

Online Quiz

Discussion Forum & Workshop Participation

5 April  to 16 April 

Mid-Session Recess 

Self-directed Activities on Team Research Case Study

 

See iLearn for additional information

Research Project - Part 1  Draft Complete

Week 7

19 April

 

Management Control Effects

 Chapter 5 Control System Costs (pp.173-187)

Online Quiz

Team Meeting Report

Week 8

26 April

Technology and MCS

A Contingent Framework for MCS Design (Week 8 to Week 13)

Readings: Chenhall (2003: pp.139-141; Table 1); Ylinen and Gullkvist (2014: pp.93-99 and 106-107)

Team Progress Reviews (see iLearn)

Discussion Forum & Workshop Participation

Week 9

3 May

Environment and MCS

 

Readings: Chenhall (2003: pp.137-138); Janke, Mahlendorf & Weber (2014: pp.251-255 and 264-266)

 

Self-Reflection Activity 2

Discussion Forum & Workshop Participation

Week 10

10 May

Environment, Size, Structure and MCS

Self-Study Activity (No classes in Week 10)

Reading: Chenhall (2003: pp.144-146 and 148-149); King, Clarkson & Wallace (2010: pp.40-47; 54); Mohd Amir (2014: pp.732-733, Firm Size Only)

Online Quiz

Research Project (Teams)

Week 11

17 May

Strategy and MCS

Reading: Miles et al. (1978: pp.548 - 558); Bedford et al. (2016: please see Leganto for specific pages)

Video Presentation Discussion

Discussion Forum/Workshop

Week 12

24 May

Organizational Culture and MCS

Self-Study Activity (No classes in Week 12)

Reading: Henri (2006: pp.79-80); Heinecke, Guenther & Widener (2016: pp. 25-29, Table 2 on page 32 and Section 5 page 39)

Online Workshop

 

Week 13

31 May

 

No class in Week 13 Students to work on Video Presentations on Contingent Factors and MCS

Formal Individual Work

* All chapter references refer to Merchant, K.A & Van der Steded, W.A. (2017). Management Control Systems, Pearson, 4th edition.

The readings for each week are available on Leganto, which can be accessed via iLearn.

Policies and Procedures

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.

Student Code of Conduct

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

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 Enquiry Service

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

Equity 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.

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.