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. |
Information about important academic dates including deadlines for withdrawing from units are available at https://www.mq.edu.au/study/calendar-of-dates
On successful completion of this unit, you will be able to:
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 Please note that solutions to these in-class exercises will only be provided during tutorial time and will not be published on iLearn.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:
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.
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 |
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
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
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
1 If you need help with your assignment, please contact:
2 Indicative time-on-task is an estimate of the time required for completion of the assessment task and is subject to individual variation
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.
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. |
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.
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 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
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.
Macquarie University provides a range of support services for students. For details, visit http://students.mq.edu.au/support/
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.
Macquarie University offers a range of Student Support Services including:
Got a question? Ask us via the Service Connect Portal, or contact Service Connect.
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.
Date | Description |
---|---|
23/07/2025 | Assessment due dates changed to a specific dates |
Unit information based on version 2025.03 of the Handbook