Students

ACCG8028 – Management Control Systems

2023 – Session 2, In person-scheduled-weekday, North Ryde

General Information

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Unit convenor and teaching staff Unit convenor and teaching staff Unit Convenor
Nuraddeen Nuhu
nuraddeen.nuhu@mq.edu.au
Level 3, 4ER Building, Room 333, 4 Eastern Road
Please refer to ilearn for consultation hours
Unit Moderator
Nandini Krishna Kumar
nandini.kumar@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
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.

General Assessment Information

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. 

Assessment Tasks

Name Weighting Hurdle Due
Participatory Tasks 45% No Week 3 -Week 12
Research Project 35% No Wk 10-11: 13 Oct Team Project; 20 Oct individual reflection
Media Presentation 20% No Week 13, Friday 3 November 2023, 11.55pm

Participatory Tasks

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: Short online quizzes, teamwork activities, Individual reflective blogs, In-class activities, workshop and online discussion forums.

 
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: Wk 10-11: 13 Oct Team Project; 20 Oct 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 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 3 November 2023, 11.55pm
Weighting: 20%

 

This assessment requires students to deliver one 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

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.

Delivery Format

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 expected 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

Unit Schedule

Week  

Topic

Chapter textbook*

Readings

Assessments / Activities

Week 1

24 July

The Control Function of Management

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

None

Week 2

31 July

Qualitative Research: An Introduction

Reading: Bowen (2009); Vaivio (2008); and Ahrens and Chapman (2006): 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

7 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

14 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

21 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

28 Aug

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

4 Sep

Management Control Effects

 

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

Online Quiz

Seminar participation

                                                                                                       Mid-Session Break

Week 8

25 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

2 Oct

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

9 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

16 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

23 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

30 Oct

 

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:

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.

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:

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 2023.03 of the Handbook