Students

ACCG3030 – Contemporary Strategic Management Accounting Research

2025 – Session 1, In person-scheduled-weekday, North Ryde

General Information

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Unit convenor and teaching staff Unit convenor and teaching staff
Kevin Baird
kevin.baird@mq.edu.au
Contact via via email
Room 308, 4 Eastern Road
Credit points Credit points
10
Prerequisites Prerequisites
ACCG2000
Corequisites Corequisites
Co-badged status Co-badged status
Unit description Unit description

This unit provides a systematic and critical analysis of the issues relating to the integration of management accounting and control systems with strategy implementation. The unit employs a research based focus, with students required to critically review contemporary academic journal articles on strategic management accounting and develop a group based research proposal. In addition, the unit develops graduate capabilities including oral and written communication skills and higher order critical analysis skills, as students analyse case based scenarios and develop approaches that are logical, consistent and defensible from a strategic perspective.

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: Demonstrate an understanding of strategic management accounting and apply such concepts to case based scenarios. 
  • ULO2: Understand and apply the principles of strategic management accounting research through critically analysing research articles and developing a research proposal. 
  • ULO3: Critically evaluate different organisational strategies and develop approaches that are logical, consistent and defensible from a strategic perspective.
  • ULO4: Demonstrate effective oral and written communication skills.

Assessment Tasks

Name Weighting Hurdle Due
Professional practice: Case Analysis 25% No Weeks 6-10
Professional practice: Research proposal 50% No 1st June, 2025; Week 13 tutorial
Skills development: Critical review 25% No 13/04/2025

Professional practice: Case Analysis

Assessment Type 1: Case study/analysis
Indicative Time on Task 2: 30 hours
Due: Weeks 6-10
Weighting: 25%

 

The purpose of this assessment is to develop your ability to apply your knowledge of strategic management accounting concepts to case-based scenarios.

You will conduct in-depth analyses of real-world case studies.

Skills in focus:

- Problem Solving - Communication - Critical thinking

Deliverable: Case Report [max: 2,000 words]

Individual assessment

 
On successful completion you will be able to:
  • Demonstrate an understanding of strategic management accounting and apply such concepts to case based scenarios. 
  • Critically evaluate different organisational strategies and develop approaches that are logical, consistent and defensible from a strategic perspective.
  • Demonstrate effective oral and written communication skills.

Professional practice: Research proposal

Assessment Type 1: Presentation
Indicative Time on Task 2: 65 hours
Due: 1st June, 2025; Week 13 tutorial
Weighting: 50%

 

The purpose of this assessment is to develop your ability to conduct independent research and inquiry into strategic management accounting research.

You will collaboratively develop and present a research proposal.

Skills in focus:

- Teamwork - Communication skills - Critical Thinking

Deliverable: Research proposal, presentation

Group and individual assessment

 
On successful completion you will be able to:
  • Understand and apply the principles of strategic management accounting research through critically analysing research articles and developing a research proposal. 
  • Demonstrate effective oral and written communication skills.

Skills development: Critical review

Assessment Type 1: Essay
Indicative Time on Task 2: 20 hours
Due: 13/04/2025
Weighting: 25%

 

The purpose of this assessment is to develop your expertise in evaluating academic journal articles with relevance to management accounting.

You will conduct a critical review of an assigned academic journal article to highlight the purpose, contribution, theoretical framework, method, findings and limitations of the article.

Skills in focus:

- Analytical skills - Communication skills - Critical thinking

Deliverable: Written critique

Individual assessment

 
On successful completion you will be able to:
  • Understand and apply the principles of strategic management accounting research through critically analysing research articles and developing a research proposal. 
  • Demonstrate effective oral and written communication skills.

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

Unit Schedule

ACCG3030 Contemporary Strategic Management Accounting Research

 

 

Week commencing)

Lecture Topic

Readings

(see unit webpage)

Week 1

(24th February)

Introduction and course overview

Introduction to Strategic Management Accounting

Unit Guide

Hopper, Northcott & Scapens (2007)

Week 2

(3rd March)

 

Research in Strategic Management Accounting

Thanh et al. (2018)

Week 3

(10th March)

 

SMA practices / Conducting a database search

See 7 articles provided on list of readings

Week 4

(17th March)

An insight into SMA research

Porter (2008)

Week 5

(24th March)

No lecture - Finalise Stage One Research Proposal

 

Week 6

(31st March)

Strategic Process and Strategic Analysis

Porter (2008)

Week 7

(7th April)

Strategy and Management Control

Critical Review (25%) due - 11:55pm Sunday 13th April

Su et al. (2017; 2015; 2013)

 

 

 

RECESS – 14th – 27th April

 

Week 8

(28th April)

Activity based costing

 

Optional Revision*

Week 9

(5th May)

Balanced Scorecard

 

Optional Revision**

Weeks 10-12

(12th/ 19th/ 26th May)

No lecture – Time provided to finalise Stage Two Research Proposal (30%) - due 11:55pm Sunday 1st June, 2025

 

Week 13

(2nd June)

Stage Three Research Proposal (20%) - Group presentations (in tutorials)

 

You can refer to Chapters 8* and 14** of the following text or any other management accounting textbook

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.

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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.

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Unit information based on version 2025.04 of the Handbook