Unit convenor and teaching staff |
Unit convenor and teaching staff
Unit Convenor
Nuraddeen Nuhu
Level 3, 4ER Building, Room 333, 4 Eastern Road
Please refer to ilearn for consultation hours
Unit Moderator
Kevin Baird
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Credit points |
Credit points
10
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Prerequisites |
Prerequisites
ACCG613 or ACCG921 or ACCG8121 or admission to MAdvProfAcc
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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 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. |
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:
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.
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.
Note: No late submissions will be accepted for timed assessments – e.g., quizzes, online tests. For any late submissions of time-sensitive tasks, such as scheduled tests, exams, and quizzes students need to submit an application for Special Consideration.
To request an extension on the due date/time for a timed or non-timed assessment task, you must submit a Special Consideration application. An application for Special Consideration does not guarantee approval.
The approved extension date for a student becomes the new due date for that student. The late submission penalties above then apply as of the new due date.
Name | Weighting | Hurdle | Due |
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Participatory Tasks | 45% | No | Week 3 -Week 12 |
Research Project | 35% | No | 14 Oct Team Project 30%; 21 Oct individual reflection 5% |
Media Presentation | 20% | No | Week 13, 31 October 2022 |
Assessment Type 1: Participatory task
Indicative Time on Task 2: 18 hours
Due: Week 3 -Week 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.
Assessment Type 1: Project
Indicative Time on Task 2: 42 hours
Due: 14 Oct Team Project 30%; 21 Oct individual reflection 5%
Weighting: 35%
The research project requires students to conduct secondary qualitative research on a selected real-world organisation, in teams, and produce a 3,500-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.
Assessment Type 1: Media presentation
Indicative Time on Task 2: 15 hours
Due: Week 13, 31 October 2022
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.
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
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.
Students are required to use information technology in this unit. Students will need to use:
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. All seminar classes are online. The timetable for the weekly seminar can be found at: http://www.timetables.mq.edu.au. Once you have enrolled in a seminar you are excepted to attend that class for the entirety of the session.
As seminars constitute a critical learning experience of this unit, students must attend all seminars and come prepared to participate in the discussion and seminar 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 seminar 10 and 12 are self-study and students are not required to attend seminar during these weeks. Students are required to complete work for these seminars online, including assessed coursework activities. There is no seminar in Week 13. Students should work towards preparation of the video presentation.
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Week |
Topic |
Chapter textbook* Readings |
Assessments / Activities |
Week 1 25 July |
The Control Function of Management |
Chapter 1 Management and Control (pp.3-19) |
None |
Week 2 1 Aug |
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 Aug |
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 16 Aug |
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
Seminar Participation |
Week 5 22 Aug |
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
Seminar participation
Team Contracts |
Week 6 29 Aug |
Management Control Effects |
Chapter 6 MCS Design (pp.229-230, see Seminar Slides)
Case Study: Controls at the Bellagio Casino Division |
Online Quiz
Seminar Participation |
Week 7 5 Sep |
Management Control Effects |
Chapter 5 Control System Costs (pp.173-187) |
Online Quiz
Seminar participation |
Mid-Session Break |
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Week 8 26 Sep |
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) |
Seminar participation
Team Progress Review (Individual) |
Week 9 3 Oct |
Environment and MCS |
Readings: Chenhall (2003: pp.137-138); Janke, Mahlendorf & Weber (2014: pp.251-255 and 264-266)
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Self-Reflection Activity 2
Seminar Participation |
Week 10 10 Oct |
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)
Discussion Forum |
Week 11 17 Oct |
Strategy and MCS |
Reading: Miles et al. (1978: pp.548 - 558); Bedford et al. (2016: please see Leganto for specific pages)
Video Presentation Discussion |
Seminar Participation
Individual Reflection |
Week 12 24 Oct |
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) |
Discussion forum |
Week 13 31 Oct |
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No class in Week 13 Students to work on Video Presentations on Contingent Factors and MCS |
Individual Media presentation |
* 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.
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
At Macquarie, we believe academic integrity – honesty, respect, trust, responsibility, fairness and courage – is at the core of learning, teaching and research. We recognise that meeting the expectations required to complete your assessments can be challenging. So, we offer you a range of resources and services to help you reach your potential, including free online writing and maths support, academic skills development and wellbeing consultations.
Macquarie University provides a range of support services for students. For details, visit http://students.mq.edu.au/support/
The Writing Centre provides resources to develop your English language proficiency, academic writing, and communication skills.
The Library provides online and face to face support to help you find and use relevant information resources.
Macquarie University offers a range of Student Support Services including:
Got a question? Ask us via AskMQ, or contact Service Connect.
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 2022.03 of the Handbook