Students
ACCG8028 – Management Control Systems
2023 – Session 1, In person-scheduled-weekday, North Ryde
General Information
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| Unit convenor and teaching staff |
Unit convenor and teaching staff
Nandini Krishna Kumar
Lu Jiao
|
|---|---|
| Credit points |
Credit points
10
|
| Prerequisites |
Prerequisites
ACCG613 or ACCG921 or ACCG8121 or admission to MAdvProfAcc
|
| Corequisites |
Corequisites
|
| Co-badged status |
Co-badged status
Accg7028
|
| 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.
- ULO3: Apply the principles of qualitative research in management accounting to conduct secondary qualitative research.
- 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.
- ULO5: Employ interpersonal communication, collaborative problem-solving and conflict management teamwork skills, and reflective practice to work effectively in teams.
Assessment Tasks
| Name | Weighting | Hurdle | Due |
|---|---|---|---|
| Participatory Tasks | 45% | No | Week 3 -Week 13 |
| Research Project | 35% | No | Wk10-11 12 May Research Project 19 May Individual Reflection |
| Media Presentation | 20% | No | Week 13 Friday 2 June 2023 |
Participatory Tasks
Assessment Type 1: Participatory task
Indicative Time on Task 2: 18 hours
Due: Week 3 -Week 13
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.
Research Project
Assessment Type 1: Project
Indicative Time on Task 2: 42 hours
Due: Wk10-11 12 May Research Project 19 May Individual Reflection
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.
On successful completion you will be able to:
- Explain and evaluate the design and operational aspects of Management Control Systems (MCS) in organisations.
- Apply the principles of qualitative research in management accounting to conduct secondary qualitative research.
- 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.
- 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: Week 13 Friday 2 June 2023
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.
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
This unit comprises three hours of teaching per week, consisting of a weekly three hour seminar. All classes commence in week 1 and continue through until week 13. 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.
Unit Schedule
|
Week |
Topic |
Textbook Chapters*
Readings |
Assessments / Activities |
|
Week 1
20 Feb |
The Control Function of Management |
Chapter 1 Management and Control (pp.3-19) |
None |
|
Week 2
27 Feb |
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
6 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
13 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
Seminar Participation |
|
Week 5
20 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
Seminar participation Team Contracts |
|
Week 6
27 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
Seminar Participation |
|
Week 7
3 April |
Management Control Effects |
Chapter 5 Control System Costs (pp.173-187) |
Online Quiz
Seminar participation |
|
11 April -22 April |
|
Mid Session Break |
Self- directed Activities on Team Research project |
|
Week 8
24 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) |
Seminar participation
Team Progress Review (Individual) |
|
Week 9
1 May |
Environment and MCS |
Readings: Chenhall (2003: pp.137-138); Janke, Mahlendorf & Weber (2014: pp.251-255 and 264-266) |
Self-Reflection Activity 2
Seminar Participation |
|
Week 10
8 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)
Discussion Forum |
|
Week 11
15 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 |
Seminar Participation
Individual Reflection |
|
Week 12
22 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) |
Discussion forum |
|
Week 13
29 May |
|
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.
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:
- Academic Appeals Policy
- Academic Integrity Policy
- Academic Progression Policy
- Assessment Policy
- Fitness to Practice Procedure
- Assessment Procedure
- Complaints Resolution Procedure for Students and Members of the Public
- Special Consideration Policy
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
Academic Integrity
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.
Student Support
Macquarie University provides a range of support services for students. For details, visit http://students.mq.edu.au/support/
The Writing Centre
The Writing Centre provides resources to develop your English language proficiency, academic writing, and communication skills.
- Workshops
- Chat with a WriteWISE peer writing leader
- Access StudyWISE
- Upload an assignment to Studiosity
- Complete the Academic Integrity Module
The Library provides online and face to face support to help you find and use relevant information resources.
Student Services and Support
Macquarie University offers a range of Student Support Services including:
- IT Support
- Accessibility and disability support with study
- Mental health support
- Safety support to respond to bullying, harassment, sexual harassment and sexual assault
- Social support including information about finances, tenancy and legal issues
- Student Advocacy provides independent advice on MQ policies, procedures, and processes
Student Enquiries
Got a question? Ask us via AskMQ, or contact Service Connect.
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.
Unit information based on version 2023.01 of the Handbook