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ACCG3030 – Contemporary Strategic Management Accounting Research

2026 – Session 1, In person-scheduled-weekday, North Ryde

General Information

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Unit convenor and teaching staff Unit convenor and teaching staff Unit Coordinator
Kevin Baird
kevin.baird@mq.edu.au
Contact via 98508532
4 Eastern Road, Room 308
TBA
Moderator
Nandini Krishna Kumar
nandini.kumar@mq.edu.au
Contact via 98501150
4 Eastern Road, Room 310
NA
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.

General Assessment Information

  • Late Submission Penalties

If you submit your assessment late, 5% of the total possible marks will be deducted for each day (including weekends), up to 7 days. Submissions more than 7 days late will receive a mark of 0.

Example 1 (out of 100):

If you score 85/100 but submit 20 hours late, you will lose 5 marks and receive 80/100.

Example 2 (out of 30):

If you score 27/30 but submit 20 hours late, you will lose 1.5 marks and receive 25.5/30.

 

  • Extensions

Automatic short extension: Some assessments are eligible for automatic short extension. You can only apply for an automatic short extension before the due date.

 

Assessment Tasks

Name Weighting Hurdle Due Groupwork/Individual Short Extension AI assisted?
Skills development: Critical review 25% No 22/03/2026 Individual Yes Open AI
Professional practice: Research proposal 50% No 24/05/2026; Week 13 tutorials Individual and Group No Observed
Professional practice: Case Analysis 25% No 03/05/2026 Individual Yes Open AI

Skills development: Critical review

Assessment Type 1: Problem-based task
Indicative Time on Task 2: 20 hours
Due: 22/03/2026
Weighting: 25%
Groupwork/Individual: Individual
Short extension 3: Yes
AI assisted?: Open AI

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:

  • Critical thinking and problem solving
  • Discipline knowledge
  • Communication skills
  • Work readiness

Deliverable(s): Written report [max 2000 words]

 

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.

Professional practice: Research proposal

Assessment Type 1: Professional task
Indicative Time on Task 2: 65 hours
Due: 24/05/2026; Week 13 tutorials
Weighting: 50%
Groupwork/Individual: Individual and Group
Short extension 3: No
AI assisted?: Observed

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:

  • Discipline knowledge
  • Communication skills
  • Critical thinking and problem solving
  • Collaboration skills

Deliverable(s): Research proposal and presentation

 

Individual and group 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.

Professional practice: Case Analysis

Assessment Type 1: Problem-based task
Indicative Time on Task 2: 30 hours
Due: 03/05/2026
Weighting: 25%
Groupwork/Individual: Individual
Short extension 3: Yes
AI assisted?: Open AI

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:

  • Critical thinking and problem solving
  • Discipline knowledge
  • Communication skills
  • Work readiness

Deliverable(s): Case Report [max 2000 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.

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.

3 An automatic short extension is available for some assessments. Apply through the Service Connect Portal.

Delivery and Resources

Students are required to enrol in a face-to-face tutorial. Each tutorial will be for a duration of 2 hours and attendance is strongly advised given discussions regarding the group research proposal will take place in tutorials. Hence, students should attend the tutorial they are enrolled in.

Unit Schedule

ACCG3030 Contemporary Strategic Management Accounting Research

 

 

Week commencing)

Lecture Topic

Readings

(see unit webpage)

Week 1

(23rd February)

Introduction and course overview

Introduction to Strategic Management Accounting

Unit Guide

Hopper, Northcott & Scapens (2007)

Week 2

(2nd March)

 

Research in Strategic Management Accounting

Thanh et al. (2018)

Week 3

(9th March)

 

SMA practices

Conducting a database search

See articles provided on list of readings

Week 4

(16th March)

An insight into SMA research

Critical Review (25%) due - 11:55pm Sunday 22nd March, 2026

Porter (2008)

Week 5

(23rd March)

No lecture - Finalise Stage One Research Proposal

 

Week 6

(30th March)

Measuring variables

 

 

 

RECESS – 6th – 19th April

 

Week 7

(20th April)

Strategic Process and Strategic Analysis

Porter (2008)

Week 8

(27th April)

Strategy and Management Control

Case Study due - 11:55pm on Sunday 3rd May (NB answers to 2 out of the 3 cases required)

Su et al. (2017; 2015; 2013)

Week 9

Week 10

(4th May)

(11th May)

No lectures – time provided to finalise group research proposal

 

 

Week 11

(18th May)

Stage Two Research Proposal (30%) - due 11:55pm Sunday 24th May, 2026

 

Week 12

(25th May)

No lecture – review lecture notes / research proposal in preparation for Stage 3 assessment in Week 13  

 

Week 13

(1st June)

Stage Three Research Proposal (20%) – invigilated assessment (in tutorials)

 

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/

Academic Success

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. 

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 2026.02 of the Handbook