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ACCG3001 – Organisational Planning and Control

2024 – Session 2, Online-scheduled-In person assessment, North Ryde

General Information

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Unit convenor and teaching staff Unit convenor and teaching staff
Nandini Krishna Kumar
Sophia Su
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

General Assessment Information

Assessed Coursework 25%

a) In-Class Tasks:

Due: Weekly (Weeks 2 to 12)

Weighting: 15%

Students are required to attempt and submit an in-class exercise DURING each tutorial via iLearn submission.  ( PLEASE BRING YOUR LAPTOP TO CLASS). The answers to five (5) in-class exercises will be randomly selected by tutors to mark. The in-class tasks will be a combination of individual tasks in some weeks and group tasks in others.  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 before 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, to achieve good marks in the exercises. Note that homework questions are either from the 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. 

b) Participation: 10% 

Students are expected to actively participate in class discussions (Tutorials will be held in Weeks 2-11). Prior preparation is necessary for active participation and staff will randomly check for completion of assignments in the weeks in which they are not assessed. The participation mark will be a result of attempting to participate, as well as the quality and frequency of that participation. It is expected that students attend all of the tutorials. Students are expected to arrive at the tutorials on time and to remain in the tutorials for their duration unless prior arrangements have been made with your tutor. The quality of tutorial participation will be assessed by the tutor using the following criteria:

  • The extent to which each student has prepared for each class
  • The ability of students to complete set tasks during classes.
  • The ability of students to actively participate in group discussions.
  • The ability of students to cooperate with and assist other students in their learning.
  • The ability of students to express their ideas in class.
  • The ability of students to articulate their thoughts.

Information concerning each student’s final participation mark will be made available on the subject website at the end of the session. 

Class Test

Due: Week 7 and Week 13

Weighting: 40%

Class test 1 (15%) will be conducted during Week 7. The test will cover lecture topics from Week 1 to Week 5 (Tutorial materials from Week 2 - Week 6).

Class test 2 (25%) will be conducted during Week 13. The test will cover lecture topics from Week 6 to Week 11 (Tutorial materials from Week 7 -Week 12).

Please note that the class tests may be closed book and held on-campus. The tests may comprise multiple-choice and discursive questions. 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 9 and 11

Weighting: 35%

Students will be allocated to groups during the Week 4 tutorial. Students who fail to arrange group membership by Week 6 will NOT be eligible to take part in this assessment task.

This assessment consists of two components:

a) 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 11.55 pm Friday 4 Oct 2024 (Week 9). 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 12.

b) Research Report Individual Presentation (15% - individual mark) Each student is required to record their presentation and submit the recording via the provided link on iLearn BEFORE 11.55 pm Friday 18 Oct 2024 (Week 11). The presentation will be on each student’s respective contribution to the group’s research report and will allow the tutor to 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 13.

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
Assessed Coursework 25% No Ongoing Week 2-Week 12
Class Test 40% No Week 7 and Week 13
Research Report 35% No Week 9 and Week 11

Assessed Coursework

Assessment Type 1: Participatory task
Indicative Time on Task 2: 20 hours
Due: Ongoing Week 2-Week 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 7 and Week 13
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: Week 9 and Week 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

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 lecture and a 1.5-hour tutorial. Weekly lectures are 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. 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

Wk Start Date  Lecture Topic
1 22-Jul Management Accounting: An Overview

2

29-July

Ethics in Management Decision Making

3

5-Aug

Strategy and Strategic Management

4

12-Aug

Managing Cost, Quality and Capacity

5

19-Aug

Managing Suppliers, Customers and Inventory

6

26-Aug

Organisational Structure and Transfer Pricing

7

2-Sep

Financial Performance Measures                       

8   

 9-Sep        

Strategic Performance Measurement Systems 

    Mid-session break: 16- 29 Sep 2024

9

 30-Sept

Management Control Systems

10

 7-Oct

Motivating Employees and Reward Systems

11

 14-Oct

Sustainability and Management Accounting

12

 21-Oct

 Class Test Preparation (Self-Study week No lecture)

13

 28-Oct

 CLASS TEST 2

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 connect.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 the Service Connect Portal, 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 2024.04 of the Handbook