Students
ACCG8141 – Strategic Business Leader I
2024 – Session 2, In person-scheduled-weekday, North Ryde
General Information
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| Unit convenor and teaching staff |
Unit convenor and teaching staff
Chris Patel
Sophia Su
|
|---|---|
| Credit points |
Credit points
10
|
| Prerequisites |
Prerequisites
ACCG926 or ACCG8126
|
| Corequisites |
Corequisites
ACCG943 or ACCG8143
|
| Co-badged status |
Co-badged status
|
| Unit description |
Unit description
This unit, part 1 of the strategic business leader series, provides knowledge about governance within an organisation in the broad context of the agency relationship. It focuses on the respective roles and responsibilities of directors and officers to organisational stakeholders and of accountancy and auditing as a support and control functions. The topics addressed include internal review, control and feedback, compliance issues relating to decision-making and the decision support function as well as risk controls. In addition, the unit critically examines professional ethical issues, ethical frameworks and professional values as applied in the context of the accountants’ duties in senior consultancy or advisory capacities and as a guide to appropriate professional behaviour and conduct in a variety of situations. |
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 analyse the role of governance, risks and ethics in accounting.
- ULO2: Evaluate the effectiveness of the governance and agency system in an organisational context.
- ULO3: Analyse the professional accountant's role in internal control, review and compliance.
- ULO4: Apply responsible risk management onto the organisation by identifying, assessing, controlling and mitigating risk.
- ULO5: Apply professional values and judgements through an ethical framework that is in the best interests of society and the accounting profession.
Assessment Tasks
| Name | Weighting | Hurdle | Due |
|---|---|---|---|
| Final Examination | 60% | No | University Examination Period |
| Written Assignment | 20% | No | Part 1: Week 7, 5 September; Part 2: Week 11, 17 October. |
| Assessed coursework | 20% | No | Throughout the semester |
Final Examination
Assessment Type 1: Examination
Indicative Time on Task 2: 20 hours
Due: University Examination Period
Weighting: 60%
A two-hour examination will be held during the University Examination period.
On successful completion you will be able to:
- Critically analyse the role of governance, risks and ethics in accounting.
- Evaluate the effectiveness of the governance and agency system in an organisational context.
- Analyse the professional accountant's role in internal control, review and compliance.
- Apply responsible risk management onto the organisation by identifying, assessing, controlling and mitigating risk.
- Apply professional values and judgements through an ethical framework that is in the best interests of society and the accounting profession.
Written Assignment
Assessment Type 1: Case study/analysis
Indicative Time on Task 2: 20 hours
Due: Part 1: Week 7, 5 September; Part 2: Week 11, 17 October.
Weighting: 20%
The purpose of this assignment is to allow students to put governance and risk concepts into practice in a real life setting and allow students to demonstrate their knowledge on a group and individual basis. The assignment should help students reflect on their learning and link concepts learned in the unit to professional practice. In addition to a written assignment of approximately 1 800 words (10%), there is a group-based presentation (10%) based on the assignment in which students are marked individually. This is a formative assessment designed to prepare students for the final exam.
On successful completion you will be able to:
- Critically analyse the role of governance, risks and ethics in accounting.
- Evaluate the effectiveness of the governance and agency system in an organisational context.
- Analyse the professional accountant's role in internal control, review and compliance.
- Apply responsible risk management onto the organisation by identifying, assessing, controlling and mitigating risk.
Assessed coursework
Assessment Type 1: Participatory task
Indicative Time on Task 2: 49 hours
Due: Throughout the semester
Weighting: 20%
Homework exercises form a critical part in the study process, as they serve to reinforce concepts that are covered in class or online. Students will be required to attend seminars with their weekly homework. The teaching staff will check that these are satisfactorily attempted. The teaching staff will assess weekly homework on six (6) occasions without prior notice. Marks are awarded for the original effort, completeness and evidence that corrections are made as appropriate. The homework component will be worth 15%, with each assessed submission counting for 2.5%. The remaining 5% will be based on the quality and frequency of the student's seminar participation. Students should be prepared to engage constructively in open discussions on relevant topical issues.
On successful completion you will be able to:
- Critically analyse the role of governance, risks and ethics in accounting.
- Evaluate the effectiveness of the governance and agency system in an organisational context.
- Analyse the professional accountant's role in internal control, review and compliance.
- Apply responsible risk management onto the organisation by identifying, assessing, controlling and mitigating risk.
- Apply professional values and judgements through an ethical framework that is in the best interests of society and the accounting profession.
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
Details of delivery and resources required are provided in ilearn.
Unit Schedule
ACCG 8141 Unit Schedule
|
Week |
Topic |
|
Week 1 – 25th July 2024 |
Introduction to Strategic Business Leader |
|
Week 2 – 1st August 2024 |
Agency and stakeholder analysis |
|
Week 3 – 8th August 2024 |
Corporate social responsibility and stakeholder reporting |
|
Week 4 – 15th August 2024 |
Governance scope and approaches |
|
Week 5 – 22nd August 2024 |
The board of directors |
|
Week 6 – 29th August 2024 |
Ownership and public sector governance |
|
Week 7 – 5th September 2024 |
Identification, assessment and measurement of risk |
|
Week 8 – 12th September 2024 |
Managing, monitoring and mitigating risk |
|
Week 9 – 3rd October 2024 |
Management internal control systems and reporting |
|
Week 10 - 10th October 2024 |
Audit and compliance |
|
Week 11 – 17th October 2024 |
Professionalism, ethical codes and the public interest (i) |
|
Weel 12 – 24th October 2024 |
Professionalism, ethical codes and the public interest (ii) |
|
Week 13 – 31st October 2024 |
Revision |
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 2024.01R of the Handbook