Students

ACCG3001 – Business Performance and Management Controls

2025 – 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 Unit convenor
Nandini Krishna Kumar
Contact via Email
Level 3 Room 310,4ER Building
Monday 1pm-2pm
Moderator
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 (CAANZ) 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 to develop and present a business proposal.
  • 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

1. Case analysis

Due: Week 8

Weighting: 30%

Students are required to analyse and provide solutions to a number of case scenarios. These scenarios are similar to the in-class exercises that students will attempt during weekly tutorials. Please note that solutions to these in-class exercises will only be provided during tutorial time and will not be published on iLearn. Therefore it is strongly recommended that students attend all tutorials. The case analysis report must be submitted to Turnitin via the provided link on iLearn BEFORE 11.55 pm Friday 19 Sept 2025 (Week 8).

2. Report and Presentation

Due: Weeks 9 and 10

Weighting: 40%

Students will be allocated to groups during Week 3 tutorial. Students who fail to arrange group membership by Week 5 will 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 11.55 pm Friday 10 Oct 2025 (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.
  2. Research Report Individual Presentation (20% - individual mark) Each student is required to record their presentation and submit the recording via the provided link on iLearn BEFORE 11.55 pm Monday 13th Oct 2025 (Week 10). 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.

3.Test

Due: Week 13

Weighting: 30%

The class test will be conducted during Week 13 tutorials.

Please note that the class test will be closed book and held on-campus during your scheduled tutorial time. The test may comprise multiple-choice, discussion and problem- solving questions. Further information will be provided via 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.

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
Professional practice: Case analysis 30% No 19/09/2025
Skills development: Report and Presentation 40% No Report due:10 Oct 2025 Presentation due:13 Oct 2025
Formal and observed learning: Test 30% No Week 13 in Tutorial on campus

Professional practice: Case analysis

Assessment Type 1: Case study/analysis
Indicative Time on Task 2: 25 hours
Due: 19/09/2025
Weighting: 30%

 

The purpose of this assessment is for you to gain professional practice in how to assess business performance and management controls.   You will produce an analysis of real-world case scenarios.   Skills in focus: - Problem Solving - Discipline Knowledge - Communication - Work Readiness   Deliverable: Written report [max. 1500 words] Individual assessment

 


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.

Skills development: Report and Presentation

Assessment Type 1: Report
Indicative Time on Task 2: 35 hours
Due: Report due:10 Oct 2025 Presentation due:13 Oct 2025
Weighting: 40%

 

The purpose of this assessment is for you to strengthen the skills needed to successfully assess and evaluate business performance and management controls..   You will produce an analysis of real-world case scenarios.   Skills in focus: -Critical Thinking - Collaboration - Communication skills   Deliverable: Research report [max. 1,500 words], presentation [5 min] Individual and group assessment

 


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 to develop and present a business proposal.

Formal and observed learning: Test

Assessment Type 1: Quiz/Test
Indicative Time on Task 2: 25 hours
Due: Week 13 in Tutorial on campus
Weighting: 30%

 

The purpose of this assessment is for you to demonstrate your understanding and knowledge of key topics from the unit.   You will participate in a formal test.   Skills in focus: - Problem Solving - Discipline Knowledge   Deliverable: Test Individual assessment

 


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.
  • 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.

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, critical, analytical, and integrative thinking skills. Before attending the tutorial, students should have: (1) undertaken the required readings outlined in Unit Schedule; (2) attended/listened to the lecture; (3) completed the homework questions; and (4) read the relevant Case Study chapter in order to attempt the in-class exercises. Solutions to homework questions will be published on iLearn, while solutions to in-class exercises will only be discussed in tutorials. Please note that the in- class exercises will help you prepare for the Case analysis assessment.

 

Unit Schedule

ACCG3001 Business Performance and Management Controls Session 2, 2025

UNIT SCHEDULE

* 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/Assessments

1

28-July

Management Accounting: An

Overview

Textbook Chapter 1

FFCS Chapter 1

No tutorial this week. Tutorials start from Week 2.

2

4-Aug

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

. Discuss Week 2 homework & in-class exercise (related to Week 1 lecture).

3

11-Aug

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

. Allocate groups for the Group Report assessment.

. Discuss Week 3 homework & in-class exercise (related to Week 2 lecture).

4

18-Aug

Managing Cost, Quality and Capacity

Textbook Chapter 16

Paton et al. 2011 - Chapter 7

FFCS Chapter 4

. Discuss Week 4 homework & in-class exercise (related to Week 3 lecture).

5

25-Aug

Managing Suppliers, Customers and

Inventory (This lecture will be a recorded lecture)

Textbook Chapter 15

FFCS Chapter 5

. Discuss Week 5 homework & in-class exercise (related

to Week 4 lecture).

6

1-Sept

Organisational Structure and Transfer Pricing

Textbook Chapter 12

Rothaermel 2021 Chapter 11 pp. 390-411

FFCS Chapter 6

. Discuss Week 6 homework & in-class exercise (related to Week 5 lecture).

7

8-Sept

Financial Performance Measures

Textbook Chapter 13 pp. 587-599

FFCS Chapter 7

. Discuss Week 7 homework & in-class exercise (related

to Week 6 lecture).

8                

15-Sept                   

Strategic Performance Measurement Systems                        

Textbook Chapter 14

FFCS Chapter 8                                                                                                                                                   

. Discuss Week 8 homework & in-class exercise (related to Week 7 lecture).

*Submission of Case Analysis *

 

 

 

Mid-session break: 22-Sept - 6-Oct 2025

 

9

6-Oct

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 Week 9 homework & in-class exercise (related to Week 8 lecture). *Submission of Group Report *

 

10

13-Oct

Motivating Employees and Reward Systems

Textbook Chapter 13 pp. 599-606 Campling et al. 2008 - Chapter 14 FFCS Chapter 10

. Discuss Week 10 homework & in-class exercise (related to Week 9 lecture). *Submission Individual presentation *

 

11

20-Oct

Sustainability and Management

Accounting

Textbook Chapter 17

FFCS Chapters 11 & 12

. Discuss Week 11 homework & in-class exercise (related

to Week 10 lecture). 

12

27-Oct

Revision lecture

Preparation for Class Test

. Discuss Week 12 homework & in-class exercise (related to Week 12 lecture). Revision for class test

 

13

3-Nov

No Lecture

Class Test

*Class test on campus during tutorials*

 

Full details of required readings:

Textbook (Langfield- Smith et al. 2022)

Langfield-Smith, K, Smith, D, Andon, P, Hilton, R & Thorne, H 2022, Management Accounting: Information for Creating and Managing Value, 9th edn, McGraw-Hill, Sydney.

FFCS (Fell 2017)

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

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.

Rothaermel 2021

Rothaermel, Frank T 2021, Strategic management, 5th edn, McGraw-Hill, New York.

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.

 

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.

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Macquarie University provides a range of support services for students. For details, visit http://students.mq.edu.au/support/

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Academic Success 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. 

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Changes since First Published

Date Description
23/07/2025 Assessment due dates changed to a specific dates

Unit information based on version 2025.03 of the Handbook