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.
Unit convenor and teaching staff |
Unit convenor and teaching staff
Kevin Baird
Room 209 / 4 Eastern Road
Lecturer
Nandini Krishna Kumar
Room 220 / 4 Eastern Road
Lecturer
Carmel Emanuel
Room 211 / 4 Eastern Road
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Credit points |
Credit points
10
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Prerequisites |
Prerequisites
(ACCG200 or ACCG2000) and (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:
Name | Weighting | Hurdle | Due |
---|---|---|---|
Final Examination | 40% | No | Final exam period |
Participatory tasks | 15% | No | Ongoing |
Weekly assignments | 15% | No | Weeks 2-11 |
Report | 30% | No | Friday 14th May, 5pm; Week 12 tutorial |
Assessment Type 1: Examination
Indicative Time on Task 2: 20 hours
Due: Final exam period
Weighting: 40%
A two hour final examination will be held during the university examination period. All material covered in the unit will be examinable.
Assessment Type 1: Participatory task
Indicative Time on Task 2: 20 hours
Due: Ongoing
Weighting: 15%
This assessment task requires students to complete the weekly assignment questions and participate in weekly activities conducted during tutorials. Marks will be awarded based on student’s performance in relation to these weekly tasks.
Assessment Type 1: Case study/analysis
Indicative Time on Task 2: 40 hours
Due: Weeks 2-11
Weighting: 15%
Weekly case based assignments will be submitted online. 3 out of 10 (chosen randomly) will be marked against the rubric that is available on iLearn.
Assessment Type 1: Report
Indicative Time on Task 2: 40 hours
Due: Friday 14th May, 5pm; Week 12 tutorial
Weighting: 30%
Students are required to investigate, submit a report, and participate in a group presentation on a company other than Australia Post or Telstra. The groups of 4-5 must consist of students registered in the same tutorial. The assessment consists of two parts; a 2,500 word written report (15%) and a group presentation (15%).
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
The teaching structure in this unit will consist of a one hour pre-recorded lecture and a two hour tutorial each week.
No textbook is required. Assigned readings are available through the library.
ACCG3030 Strategic Management Accounting
|
Week commencing) |
Topic |
Readings (see unit webpage) |
Week 1 |
Tutorial 1 (22nd February) |
Introduction and course overview Introduction to Strategic Management Accounting |
Unit Guide Hopper, Northcott & Scapens (2007) |
Week 2 |
Tutorial 2 (1st March)
|
Strategic Process and Strategic Analysis |
Porter (2008) |
Week 3 |
Tutorial 3 (8th March)
|
Strategy and Management Control |
Su et al. (2017; 2015; 2013) |
Week 4 |
Tutorial 4 (15th March)
|
Strategic change and strategic flexibility Beyond budgeting
|
Hope and Fraser (2003); Steele and Albright (2004) |
Week 5 |
Tutorial 5 (22nd March) |
Incentive compensation systems Activity based costing |
Optional Revision* |
Week 6 |
Tutorial 6 (29th March)) |
Assessing and managing performance over the value chain |
Atkinson et al. (2007) |
|
|
SESSION BREAK (2nd – 18th April) |
|
Week 7 |
Tutorial 7 (19th April) |
Financial measures of performance |
Optional Revision** |
Week 8 |
Tutorial 8 (26th April)
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Non-financial measures of performance
|
Optional Revision*** |
Week 9 |
Tutorial 9 (3rd May)
|
Strategic and behavioural aspects of capital expenditure evaluations |
Clancy et al. (1982); Shank and Govindarajan (1992) |
Week 10 |
(10th May)
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NO CLASSES WILL BE HELD THIS WEEK TO GIVE STUDENTS TIME TO WORK ON THE GROUP REPORT (DUE FRIDAY 14th MAY, 5pm) |
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Week 11 |
Tutorial 10 (17th May) |
Revision |
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Week 12 |
Tutorial 11 (24th May) |
Group research proposal presentations |
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Week 13 |
(31st May)
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NO CLASSES |
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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.
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Date | Description |
---|---|
10/02/2021 | Unit schedule added |
Unit information based on version 2021.03 of the Handbook