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ACCG8226 – CA - Business Performance

2022 – Session 2, Online-scheduled-In person assessment, North Ryde

General Information

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Unit convenor and teaching staff Unit convenor and teaching staff Unit Convener
Melanie Seifert
melanie.seifert@mq.edu.au
Contact via Email
Friday 1-2pm
Unit Moderator
Kevin Baird
kevin.baird@mq.edu.au
Contact via Email
Credit points Credit points
10
Prerequisites Prerequisites
Admission to MProfAccg and (ACCG6011 and ACCG6014 and ACST6003 and ECON6049 and ACCG8225) Students must successfully complete CA - Ethics and Business module prior to enrolling in this unit. Students should directly enroll in the Ethic and Business module directly with CA ANZ.
Corequisites Corequisites
Co-badged status Co-badged status
Unit description Unit description

Business performance is concerned with equipping students with skills for critiquing the performance of a business and supporting business decision making. The ability to critique the performance of a business and provide advice in the execution of business strategy is an essential skill for Accountants. In this unit, students apply appropriate financial models in conjunction with non-financial factors in order to evaluate alternatives and determine appropriate business solutions. Students analyse financial and non-financial factors and develop a model that incorporates sensitivity analysis to support business investment decisions. Students then evaluate funding options to support these investment decisions. By engaging in activities and assessments, students develop and demonstrate skills for communicating their insights and recommendations to a variety of audiences.

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: Critically evaluate an organisation’s performance and advise on improvements to business strategy and operations.
  • ULO2: Advise on investment and funding options to support business decision-making.
  • ULO3: Communicate appropriately with stakeholders about an organisation's performance and provide advice to support decision-making.
  • ULO4: Apply an ethical approach in assessing business performance and decision-making.

General Assessment Information

NOTE: Please refer to the ACCG8226 Business Performance Assessment Guide on iLearn for Assessment Tasks. For all assessment tasks undertaken by CA you must refer to the Assessment Overview pages in My Capability - Learn.

Assessment Tasks

Name Weighting Hurdle Due
MQ Final Exam 30% No 26/8/22
Weekly Assessment 10% No 22-25/7/22
Case Study Business Analysis Report 30% Yes 1/9/22
Case Study Presentation 30% No Part 2A: 1/8/22 Part 2B: 8/8/22

MQ Final Exam

Assessment Type 1: Examination
Indicative Time on Task 2: 20 hours
Due: 26/8/22
Weighting: 30%

 

Students are expected to sit and complete the MQ final exam.

 
On successful completion you will be able to:
  • Critically evaluate an organisation’s performance and advise on improvements to business strategy and operations.
  • Advise on investment and funding options to support business decision-making.
  • Communicate appropriately with stakeholders about an organisation's performance and provide advice to support decision-making.

Weekly Assessment

Assessment Type 1: Participatory task
Indicative Time on Task 2: 10 hours
Due: 22-25/7/22
Weighting: 10%

 

Candidates analyse reports and evidence that document the performance of a business using a range of tools.

 
On successful completion you will be able to:
  • Critically evaluate an organisation’s performance and advise on improvements to business strategy and operations.
  • Apply an ethical approach in assessing business performance and decision-making.

Case Study Business Analysis Report

Assessment Type 1: Case study/analysis
Indicative Time on Task 2: 20 hours
Due: 1/9/22
Weighting: 30%
This is a hurdle assessment task (see assessment policy for more information on hurdle assessment tasks)

 

Candidates prepare a report (2000 words) to support a strategic business decision. The ability to apply an ethical approach in decision-making will also be assessed.

Students are expected to attend the CA virtual workshops (3 hours), and complete and pass the CA final written case study report to pass the unit.

 

 
On successful completion you will be able to:
  • Advise on investment and funding options to support business decision-making.
  • Communicate appropriately with stakeholders about an organisation's performance and provide advice to support decision-making.
  • Apply an ethical approach in assessing business performance and decision-making.

Case Study Presentation

Assessment Type 1: Presentation
Indicative Time on Task 2: 20 hours
Due: Part 2A: 1/8/22 Part 2B: 8/8/22
Weighting: 30%

 

Recorded narration of presentation

Part B - Narrated PowerPoint

In the virtual workshop candidates work collaboratively in small groups of 5 where they integrate their individual analyses and insights. Following the Workshop, candidates prepare a presentation for the CEO using PowerPoint and narrated voiceover.

 
On successful completion you will be able to:
  • Critically evaluate an organisation’s performance and advise on improvements to business strategy and operations.
  • Communicate appropriately with stakeholders about an organisation's performance and provide advice to support decision-making.
  • Apply an ethical approach in assessing business performance and decision-making.

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 Writing Centre 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

Required text:

  • Study Guide – Business Performance (digital)
  • IFAC. (2020). International Code of Ethics for Professional Accountants. [online] Available at: https://www.ethicsboard.org/international-code-ethics-professional-accountants.

Recommended readings:

  • Australian Taxation Office (2019). Small business benchmarks. [online] Available at: https://www.ato.gov.au/Business/Small-business-benchmarks.
  • Barr, S. (2018), Do you have metric fixation? [online] Stacey Barr | Performance Measure & KPI Specialist. Available at: http://www.staceybarr.com/measure-up/do-you-have-metric-fixation.
  • Beyond Budgeting Institute. Beyond Budgeting Round Table. [online] Available at: www.bbrt.org
  • Bernazzani, S. (2018). 11 metrics every SaaS company should care about. [online] Blog.hubspot.com. Available at: https://blog.hubspot.com/service/saas-metrics.
  • Bishop, S., Carlton, T., and Pan, T. (2018), Market risk premium: Australian evidence: Macquarie University, Department of Applied Finance.
  • Black, J. (2017). Why social and environmental issues are your business. [online] Acuity. Available at: www.acuitymag.com/business/why-social-and-environmental-issues-are-your-business.
  • Boyd, T. (2019), Woolies backs supply chain revolution. [online] The Australian Financial Review. Available at: https://www.afr.com/chanticleer/woolies-backs-supply-chain-revolution-20190422-p51g7d.
  • Datapine.com. (2019), Financial Dashboards – See the Best Examples & Templates. [online] Available at: https://www.datapine.com/dashboard-examples-and-templates/finance.
  • Inditex.com. (2019), Our story. [online] Available at: https://www.inditex.com/en/about-us/our-story.
  • Marn, M., Roegner, E. and Zawada, C. (2003). The power of pricing [online] Available at: www.mckinsey.com/business-functions/marketing-and-sales/our- insights/the-power-of-pricing.
  • Parrino, R., Kidwell, D., Bates, T. (2011). Fundamentals of corporate finance. Milton, Qld: Wiley.
  • Pruitt, J. (2016). 5 performance indicators every CEO should be tracking. [online] Inc.com. Available at: www.inc.com/jeff-pruitt/5-performance-indicators-every-ceo-should-be-tracking.html.
  • Statistics New Zealand (2020). Business Performance Benchmarker. [online]. Available at: https://statisticsnz.shinyapps.io/bpbench/.
  • Thomsen S. Booktopia raises $20 million from private investors ahead of becoming Australia’s top book retailer, [online], Available at: https://www.startupdaily.net/2020/02/online-book-retailer-booktopia-capital-raise-ecommerce/.

Unit Website:

  • Course information is available on (iLearn).
  • iLearn access is at https://ilearn.mq.edu.au/login/
  • Advice for iLearn including login advice and relevant support is all available at the iLearn site.
  • The student web page for this unit is located on iLearn. This includes course material, announcements and results.
  • Each week you will find on iLearn Lecture Guidance Notes and In-Class Discussion Questions.  You will also find relevant reference materials on iLearn.

Technology Used and Required:

  • The principal technology used in this unit comprises web based access to resource materials (see above) and the learning management system called ‘iLearn’. 
  • Regular access to iLearn is strongly encouraged so that you have access to:
    • Resources developed for each class
    • Additional recommended reading and research resources
    • Additional information regarding assessment items that may be required
    • Any new information that may arise in relation to contingencies – including  any changes in dates, timetables or class details
    • iLearn communication and discussion tools as an effective means to enhance learning for all students and staff.
  • Please note that YOUR University email address must be used for both receiving and sending university emails.

Unit Schedule

Week

Week

Commencing

Chapter and topics

Assessments

No of seminars

Seminar Dates & Times

1

4th July 2022

1. Performance management

1.1 Strategic performance measurement frameworks

 

2x 3hrs

Tuesday 5/7/22

6pm-9pm

 

Friday 8/7/22

2pm-5pm

 

2

11th July 2022

1. Performance management

1.2 Operational performance measurement

 

2 x 3hrs

Tuesday 12/7/22

6pm-9pm

 

Friday 15/7/22

2pm-5pm 

 

3

18th July 2022

1. Performance management

1.3 Analysing performance 

Assessment 1 Due 22/7/22

1 x 3hrs

Friday 22/7/22

2pm-5pm 

 

4

25th July 2022

2. Insights for decision-making

2.1 Introduction to decision-making frameworks

 

 

2. Insights for decision-making

2.2 Financial aspects of decision-making

2.3 Using Excel in business decisions

 

2 x 3hrs

Tuesday 26/7/22

6pm-9pm

 

Friday 29/7/22

2pm-5pm  

 

5

1st August 2022

2. Insights for decision-making

2.7 Develop and communicate information and advice

2.4 Non-financial aspects of decision-making

Assessment 2A Due 1/8/22

 

CA ANZ WKSHOP

4/8/22 (6-9pm) or

6/8/22 (10-1pm)

 

Assessment 2B Due 8/8/22

2x 3hrs

Tuesday 2/8/22

6pm-9pm

 

Friday 5/8/22

2pm-5pm   

 

6

8th August 2022

2. Insights for decision-making

2.5 Dealing with uncertainty in decision-making

2.6 Business valuation

  

1x 3hrs

Friday 12/8/22

2pm-5pm   

 

7

15th August 2022

3. Assessing financing options

3.1 Capital structure

3.2 Dividend policy

3.3 Financing options 

 

 

 

 

 

MQ Exam

2 x 3hrs

Tuesday 16/8/22

6pm-9pm

 

 

Friday 19/8/22

2pm-5pm    

 

8

22nd August 2022

MQ Exam Review

  

1x 3hrs

Friday 26/8/22

2pm-5pm    

 

9

29th August 2022

 

Assessment 3 due

2/9/22

  

 

 

 

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Late Assessment Submission Penalty  

Unless an application for Special Consideration has been submitted and approved, a 5% penalty (of the total possible mark) will be applied each day a written assessment is not submitted, up until the 7th day (including weekends). After the 7th day, a grade of ‘0’ will be awarded even if the assessment is submitted. Submission time for all written assessments is set at 11.55pm. A 1-hour grace period is provided to students who experience a technical concern.  

For any late submissions of time-sensitive tasks, such as scheduled tests, exams, performance assessments, and/or scheduled practical assessments/labs, students need to submit an application for Special Consideration 

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Unit information based on version 2022.04 of the Handbook