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ACCG3001 – Organisational Planning and Control

2024 – Session 1, In person-scheduled-weekday, North Ryde

General Information

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Unit convenor and teaching staff Unit convenor and teaching staff Unit Convenor
Sophia Su
sophia.su@mq.edu.au
Building E4R room 338
Monday 1:30-2:30pm
Credit points Credit points
10
Prerequisites Prerequisites
(ACCG200 or ACCG2000) or 130cp at 1000 level or above
Corequisites Corequisites
Co-badged status Co-badged status
Unit description Unit description

This is the second management accounting unit required for CPA Australia, Chartered Accountants Australia and New Zealand (CA ANZ) and the Institute of Public Accountants (IPA) membership. The unit focuses on strategic management, cost/ customer/supplier/capacity management, performance measurement systems, management control systems, transfer pricing, capital expenditure analysis, employee motivation and sustainability, from a management accounting perspective. By the end of this unit, students will be able to propose coherent strategies for and employ various approaches to, measuring and

managing organisational performance. In addition, students will be able to apply appropriate management accounting technologies to effectively and efficiently manage suppliers, customers, costs and quality to support organisational strategies.

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: Synthesise management accounting knowledge and apply management accounting concepts and techniques including ethical approaches in organisational planning and control.
  • ULO2: Evaluate the coherence of strategy, organisational structure and management control systems in successfully facilitating an organisation's strategic attainment.
  • ULO3: Analyse and apply traditional and contemporary approaches to measuring and managing performance (including transfer pricing) essential to organisational planning and control processes.
  • ULO4: Propose appropriate management accounting technologies to effectively and efficiently manage suppliers, customers, time, capacity, costs and support organisational strategies, in consideration of an organisation's environmental and sustainability commitment(s) and impact.
  • ULO5: Work collaboratively in a group setting to examine and apply motivation theories to explain employee behaviour.
  • ULO6: Explain the organisational environment in which a business operates by evaluating the structure and design of organisations, including functional and operational areas.

General Assessment Information

Assessed Coursework

Due: Weekly (Weeks 2 to 12)

Weighting: 25% 

Assessed courswork consists of two compopents, namely online in-class exercise (15%) and class participation (10%).

Online in-class exercise (15%)

Students are required to attempt and submit an online in-class exercise DURING each tutorial via an iLearn quiz (THEREFORE PLEASE BRING YOUR LAPTOP TO CLASS). The answers to five (5) in-class exercises will be randomly selected by tutors to mark. Each of the five marked exercises will be worth 3% of the total assessment. Marks are awarded based on the completeness and accuracy of answers. 

Solutions to these exercises will be discussed by tutors in the next tutorial, but will NOT be posted on iLearn. In each tutorial, selected homework questions will be discussed prior to the start of in-class exercises. Since the in-class exercises are similar to homework questions, students are required to complete their homework before attending tutorials, in order to achieve good marks in the exercises. Note that homework questions are either from textbook or posted on iLearn (see Unit Schedule on iLearn for details), and homework solutions are available on iLearn by the end of each relevant week.

Students must be present in class for the entirety of their registered tutorial to be eligible to submit their work. Submissions made outside of your registered tutorial time will not be marked. If you miss a tutorial in which your tutor selects to mark the exercise, please apply for Special Consideration and forward the approval email to your tutor so that another exercise can be marked in lieu of the missed one.

Class participation (10%)

Students' participation during each tutorial will be marked out of 1 mark each week, accounting for 10% of the total grade (N.B. while there will be 11 tutorials in total no participation will be assessed in week 13). The following criteria will be applied to determine your weekly participation marks:

0 mark
  • The student does not come to class or
  • The student does come to class but be disruptive, or be overtly rude.

0.25 mark
  • The student comes to class.
  • Shows no interest in listening to the tutor and participating in class discussion but not disruptive.

0.5 mark

  • The student comes to class.
  • The student does show interest in class discussion and listens attentively.
  • Does not voluntarily contribute to discussions and gives only minimal answers when called upon.

0.75 mark
  • The student comes to class.
  • The student does show interest in the discussion, listens attentively.
  • Contributes occasionally in class discussion without prompting.

1 mark
  • The student comes to class prepared.
  • The student does show interest in the discussion, listens attentively and takes notes.
  • Contributes constantly in class discussion without prompting.

If you miss a tutorial please apply for Special Consideration and forward the approval email to your tutor so that your tutor will adjust your marks accordingly. 

Class Tests

Due: Weeks 6 and 13

Weighting: 40%

Two online class tests will be conducted via an iLearn quiz (THEREFORE PLEASE BRING YOUR LAPTOP TO CLASS) in week 6 tutorial and 13 tutorial respectively.

Class Test 1 (15%) will cover lecture topics from Week 1 to Week 5 (i.e. tutorial materials from Week 2 to Week 6). Further information will be provided via announcements on iLearn.

Class Test 2 (25%) will cover lecture topics from Week 6 to Week 12 (i.e. tutorial materials from Week 7 to Week 12). Further information will be provided via announcements on iLearn.

No extension will be granted, except for cases in which an application for special consideration is made and approved. A mark of zero will be awarded for non-submission.

Research Report

Due: Weeks 10 and 11

Weighting: 35%

Students will be allocated to groups during Week 5 tutorial. Students who fail to arrange group membership by Week 7 may NOT be eligible to take part in this assessment task.

This assessment consists of two components:

1) Written Research Report (20% - group mark) Students are expected to write a research report based on the requirements outlined in the “Group Research Report Requirements” published on iLearn. The electronic version of each group’s report must be submitted to Turnitin (plagiarism detection software) via the provided link on iLearn BEFORE 9:00pm Sunday 12 May 2024 (Week 10). Plagiarism will not be tolerated and will be penalised, so it is in student’s best interests to submit their own original work. Only one submission per group is permitted, so members within groups must agree on who will submit their report. Marks and feedback on the written report will be available through Turnitin on iLearn by the end of Week 13.

2) Research Report Presentation (15% - individual mark) Each student is required to record their presentation and submit the recording via the provided link on iLearn BEFORE 9:00pm Sunday 19 May 2024 (Week 11). The presentation will be based on the entire research report and will allow the tutor to further evaluate individual performance in the research project. Students are required to read the instructions on individual presentation published on iLearn. Marks and feedback on the presentations will be provided to individual students by the end of Week 14.

Unless an application for Special Consideration has been submitted and approved, a 5% penalty (of the total possible mark) will be applied each day the report/presentation 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. A 1-hour grace period is provided to students who experience a technical concern.  

Assessment Tasks

Name Weighting Hurdle Due
Assessed Coursework 25% No Ongoing from weeks 2 to 12
Class Test 40% No Week 6 tutorial and Week 13 tutorial
Research Report 35% No Weeks 10 and 11

Assessed Coursework

Assessment Type 1: Participatory task
Indicative Time on Task 2: 20 hours
Due: Ongoing from weeks 2 to 12
Weighting: 25%

 

During the session, students’ coursework and class participation will be assessed. Students are expected to make a genuine attempt at completing the weekly assigned homework and tutorial questions. Further details will be in the unit website.

 
On successful completion you will be able to:
  • Synthesise management accounting knowledge and apply management accounting concepts and techniques including ethical approaches in organisational planning and control.
  • Analyse and apply traditional and contemporary approaches to measuring and managing performance (including transfer pricing) essential to organisational planning and control processes.
  • Propose appropriate management accounting technologies to effectively and efficiently manage suppliers, customers, time, capacity, costs and support organisational strategies, in consideration of an organisation's environmental and sustainability commitment(s) and impact.
  • Explain the organisational environment in which a business operates by evaluating the structure and design of organisations, including functional and operational areas.

Class Test

Assessment Type 1: Quiz/Test
Indicative Time on Task 2: 35 hours
Due: Week 6 tutorial and Week 13 tutorial
Weighting: 40%

 

Two class tests are designed to test students’ understanding of key topics and concepts covered.

 
On successful completion you will be able to:
  • Synthesise management accounting knowledge and apply management accounting concepts and techniques including ethical approaches in organisational planning and control.
  • Evaluate the coherence of strategy, organisational structure and management control systems in successfully facilitating an organisation's strategic attainment.
  • Analyse and apply traditional and contemporary approaches to measuring and managing performance (including transfer pricing) essential to organisational planning and control processes.
  • Explain the organisational environment in which a business operates by evaluating the structure and design of organisations, including functional and operational areas.

Research Report

Assessment Type 1: Report
Indicative Time on Task 2: 30 hours
Due: Weeks 10 and 11
Weighting: 35%

 

Students will complete a group research project based on an organisation. The objective of the project is to provide students an opportunity; (a) to develop their written communication skills, (b) to present information in a coherent and integrated manner, (c) to analyse and interpret information about a ‘real’ organisation. This assessment also provides students with an opportunity to develop their teamwork skills by completing an assignment in a group setting.

This assessment consists of two components:

1) Group Research Report

2) Individual Research Report Presentation

 
On successful completion you will be able to:
  • Evaluate the coherence of strategy, organisational structure and management control systems in successfully facilitating an organisation's strategic attainment.
  • Propose appropriate management accounting technologies to effectively and efficiently manage suppliers, customers, time, capacity, costs and support organisational strategies, in consideration of an organisation's environmental and sustainability commitment(s) and impact.
  • Work collaboratively in a group setting to examine and apply motivation theories to explain employee behaviour.

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

Classes

Students should attend three hours of face-to-face/online teaching per topic consisting of a one-and-half hour lecture and a one-and-half hour tutorial. The lecture will also be available via iLearn by the end of each lecture. Students are advised to note that any changes to tutorial classes must be made online through eStudent. Students wishing to change their tutorial time should login to eStudent and enrol in a class where there is a vacancy. Staff members WILL NOT deal with tutorial changes unless there are exceptional circumstances. It is each student’s responsibility to know which tutorial group they have been allocated to. Students will not be awarded any tutorial-based marks unless they attend the class in which they are formally enrolled. 

Prescribed Textbook

Management Accounting: Information for Creating and Managing Value

By Kim Langfield-Smith, David Smith, Paul Andon, Ronald Hilton, and Helen Thorne, 9th edition 2021, McGraw-Hill

Additional required readings will be made available via Leganto (access link is provided in iLearn).

Students should attend three hours of teaching per topic consisting of a 1.5-hour online lecture and a 1.5-hour tutorial. Attending/Listening to weekly lectures is critical to students' learning in this unit. The lectures provide a general overview of the topics, highlighting the important concepts and techniques. Examples that are critical to the core themes of the course and reference to real-life examples are also discussed in the lectures to assist students in the application of the conceptual frameworks. Lecture notes will be made available on iLearn prior to the lectures.

Tutorials constitute a critical learning experience of this unit, including a highly student-centred discussion of answers to pre-tutorial homework questions, and additional in-class exercises. The active participation in tutorials will assist students in developing problem-solving, and critical, analytical, and integrative thinking skills. Before attending the tutorial, students should have: (1) undertaken the required readings outlined in Unit Schedule; (2) listened to the lecture; (3) completed the homework questions outlined in Unit Schedule; and (4) read the relevant Case Study chapter in order to attempt the in-class exercises. 

Unit Schedule

 

NB:

* Reading materials not from the Textbook (Langfield-Smith et al. 2022) will be uploaded on iLearn LEGANTO.

Week

Start Date

Lecture Topic

Readings

Tutorial activities

1

19 Feb

Management Accounting: An Overview

Textbook Chapter 1 FFCS Chapter 1

No tutorial this week. Tutorials start from Week 2.

2

26 Feb

Ethics in Management Decision Making

Textbook Chapter 1 pp. 25-26 Ghillyer 2018 Chapter 2 pp. 22-34 Ghillyer 2018 Chapter 3 pp. 54-58 Ghillyer 2018 Chapter 7 pp. 144-151 Parkes et al. 2016 Chapter 14 pp. 634-640 FFCS Chapter 2
  • Explain assessments;
  • Discuss homework questions;
  • Attempt online in-class exercise.

 

3

4 March

Strategy and Strategic Management

Ghillyer 2012 Chapter 4 Campling et al. 2008 Chapter 8 pp. 215-236 Rothaermel 2021 Chapter 3 pp. 75-81 FFCS Chapter 3
  • Discuss solutions to previous week’s online in-class exercise questions;
  • Discuss solutions to homework questions;
  • Attempt online in-class exercise.

4

11 March

Managing Cost, Quality and Capacity

Textbook Chapter 16 Paton et al. 2011 - Chapter 7 FFCS Chapter 4
  • Discuss solutions to previous week’s online in-class exercise questions;
  • Discuss solutions to homework questions;
  • Attempt online in-class exercise.

5

18 March

Managing Suppliers, Customers and Inventory

Textbook Chapter 15 FFCS Chapter 5
  • Discuss solutions to previous week’s online in-class exercise questions;
  • Discuss solutions to homework questions;
  • Attempt online in-class exercise.
  • Allocate groups for the assessment of Group Report

6

25 March

Organisational Structure and Transfer Pricing

Textbook Chapter 12 Rothaermel 2021 Chapter 11 pp. 390-411 FFCS Chapter 6
  • Discuss solutions to previous week’s online in-class exercise questions;
  • 15 minutes Q&A time before Class Test 1 (Solutions to homework questions is already available on iLearn before the tutorial);
  • Undertake Class Test 1

 

N.B.

- no online in-class exercise this week due to Class Test 1

7

2 April

 None

None
  • No lecture and tutorials due to Easter Monday.

8

8 April

Financial Performance Measures

Textbook Chapter 13 pp. 587-599 FFCS Chapter 7
  • Discuss solutions to homework questions;
  • Attempt online in-class exercise.
  • Follow up group allocation, discuss/report issues if any.

Mid-session Break

9

29 April

Strategic Performance Measurement Systems

Textbook Chapter 14 FFCS Chapter 8
  • Discuss solutions to previous week’s online in-class exercise questions;
  • Discuss solutions to homework questions;
  • Attempt online in-class exercise.

 

10

6 May

Management Control Systems

Campling et al. 2008 – Chapter 7 (pp.182-188) Simons 2000 - Chapter 14 (pp. 301-308)

Garrison et al. 2017 – Chapter 1 (pp.13-14) FFCS Chapter 9
  •  Discuss solutions to previous week’s online in-class exercise questions;
  • Discuss solutions to homework questions;
  • Attempt online in-class exercise.

11

13 May

Motivating Employees and Reward Systems

Campling et al. 2018 – Chapter 14 Textbook Chapter 13 pp. 599-606 FFCS Chapter 10
  •  Discuss solutions to previous week’s online in-class exercise questions;
  • Discuss solutions to homework questions;
  • Attempt online in-class exercise.

12

20 May

Sustainability and Management Accounting

Textbook Chapter 17 FFCS Chapters 11

  •  Discuss solutions to previous week’s online in-class exercise questions;
  • Discuss solutions to homework questions;
  • Attempt online in-class exercise.

13

27 May

No lecture

 
  • Undertake Class Test 2

 

N.B.

Homework solutions and solutions to previous week’s online in-class exercise questions will be uploaded on iLearn in week 12.
           

Full details of required readings:

    

Textbook (Langfield-Smith et al. 2018)

Langfield-Smith, K, Smith, D, Andon, P, Hilton, R & Thorne, H 2018, Management Accounting: Information for Creating and Managing Value,  8th edn, McGraw-Hill, Sydney.

  

FFCS  (Fell 2017)

Fell, J 2017, Foleo Fones Case Study,  Macquarie University, Sydney.

  

Garrison et al. 2012

Garrison, R, Noreen, E & Brewer, P 2012, Managerial Accounting,  14th edn, McGraw-Hill, Irwin.

  

Ghillyer 2018

Ghillyer, A 2018, Business Ethics Now,  5th edn, McGraw-Hill, New York.

  

Parkes et al. 2016

Parkes, A, Considine, B, Olesen, K & Blount, Y 2016, Accounting Information Systems,  5th edn, Wiley, Melbourne.

  

Ghillyer 2012

Ghillyer, A 2012, Management Now , 2nd edn, McGraw-Hill, New York.

  

Campling et al. 2008

Campling, J, Poole, D, Wiesner, R, Ang, ES, Chan, B, Tan, W-L & Schermerhorn, JR 2008, Management,  3rd edn, Milton, Queensland.

  

Paton et al. 2011

Paton, S, Clegg, B, Hsuan, J & Pilkington, A 2011, Operations Management,  McGraw-Hill, London.

  

Simons 2000

Simons, R 2000, Performance Measurement and Control Systems for Implementing Strategy, Prentice-Hall, New Jersey.

  

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Unit information based on version 2024.04 of the Handbook