Students

ACCG3001 – Business Performance and Management Controls

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 Convenor and Lecturer
Thanh Phan
thanh.phan@mq.edu.au
4 Eastern Road Level 3 Room 343
Wednesday 1:30-2:30 pm
Unit Moderator
Nandini Krishna Kumar
nandini.kumar@mq.edu.au
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: Apply management accounting concepts and techniques and ethical approaches to organisational planning, control, and performance management.
  • ULO2: Explain and evaluate the organisational environment in which businesses operate, including the organisational structure, design, and functional and operational aspects.
  • ULO3: Evaluate the role of the alignment of organisational strategy, structure, and management control systems in facilitating the achievement of strategic goals.
  • ULO4: Analyse and propose appropriate management accounting and control technologies to effectively manage suppliers, customers, time, capacity, and costs in support of organisational strategies, while considering environmental and sustainability impacts.
  • ULO5: Work collaboratively to develop and present a business proposal which demonstrates the integration of management accounting and organisational analysis concepts.

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.

Special Consideration: If you need more time due to serious issues and for any assessments that are not eligible for Short Extension, you must apply for Special Consideration. Need help? Review the Special Consideration page for further details.

1. Report and Presentation

Due: Week 8

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:

a) 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 Sunday 3 May 2026 (Week 8). Plagiarism will not be tolerated and will be penalised, so it is in student’s best interests to submit their own original work.

b) 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 Sunday 3 May 2026 (Week 8). The presentation will be on each student’s 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. 

2. Test

Due: Week 11 - On campus during tutorials

Weighting: 30%

The test will be invigilated on campus during Week 11 tutorials. Students enrolled in online tutorials will be required to sit the test on campus during their usual tutorial time. The test will be closed-book. Further details will be provided on iLearn.

3. Case analysis

Due: Week 13

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 Sunday 7 June 2026 (Week 13).

Assessment Tasks

Name Weighting Hurdle Due Groupwork/Individual Short Extension AI assisted?
Skills development: Report and presentation 40% No 03/05/2026 Individual and Group No Open AI
Formal examination: Test 30% No Week 11 - On campus, during tutorial Individual No Observed
Professional practice: Case analysis 30% No 07/06/2026 Individual Yes Open AI

Skills development: Report and presentation

Assessment Type 1: Problem-based task
Indicative Time on Task 2: 35 hours
Due: 03/05/2026
Weighting: 40%
Groupwork/Individual: Individual and Group
Short extension 3: No
AI assisted?: Open AI

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:
  • Discipline knowledge
  • Critical thinking and problem solving
  • Collaboration skills
  • Communication skills
  • Work readiness
Deliverable(s): Research report [max 2000 words] and presentation (5 min)
 
Individual and group assessment
On successful completion you will be able to:
  • Evaluate the role of the alignment of organisational strategy, structure, and management control systems in facilitating the achievement of strategic goals.
  • Analyse and propose appropriate management accounting and control technologies to effectively manage suppliers, customers, time, capacity, and costs in support of organisational strategies, while considering environmental and sustainability impacts.
  • Work collaboratively to develop and present a business proposal which demonstrates the integration of management accounting and organisational analysis concepts.

Formal examination: Test

Assessment Type 1: Examination
Indicative Time on Task 2: 25 hours
Due: Week 11 - On campus, during tutorial
Weighting: 30%
Groupwork/Individual: Individual
Short extension 3: No
AI assisted?: Observed

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(s): Test
 
Individual assessment
On successful completion you will be able to:
  • Apply management accounting concepts and techniques and ethical approaches to organisational planning, control, and performance management.
  • Explain and evaluate the organisational environment in which businesses operate, including the organisational structure, design, and functional and operational aspects.
  • Evaluate the role of the alignment of organisational strategy, structure, and management control systems in facilitating the achievement of strategic goals.
  • Analyse and propose appropriate management accounting and control technologies to effectively manage suppliers, customers, time, capacity, and costs in support of organisational strategies, while considering environmental and sustainability impacts.

Professional practice: Case analysis

Assessment Type 1: Professional task
Indicative Time on Task 2: 25 hours
Due: 07/06/2026
Weighting: 30%
Groupwork/Individual: Individual
Short extension 3: Yes
AI assisted?: Open AI

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 skills
  • Work readiness
Deliverable(s): Written report [max 2000 words]
 
Individual assessment
On successful completion you will be able to:
  • Apply management accounting concepts and techniques and ethical approaches to organisational planning, control, and performance management.
  • Explain and evaluate the organisational environment in which businesses operate, including the organisational structure, design, and functional and operational aspects.
  • Analyse and propose appropriate management accounting and control technologies to effectively manage suppliers, customers, time, capacity, and costs in support of organisational strategies, while considering environmental and sustainability impacts.

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

Recommended Textbook

Management Accounting, Information for creating and managing value, by Kim Langfield-Smith, David A. Smith, Paul Andon, Ronald W. Hilton and Helen Thorne, 9th Edition, 2021, McGraw-Hill.

Additional required readings will be made available via Leganto (access link is provided in iLearn).

Delivery

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 (due in Week 13). Therefore, it is strongly recommended that students attend all tutorials.

Unit Schedule

Week  Start Date Lecture Topic
1 23-Feb Management Accounting: An Overview
2 2-Mar Ethics in Management Decision Making
3 9-Mar Strategy and Strategic Management
4 16-Mar Managing Cost, Quality and Capacity
5 23-Mar Managing Suppliers, Customers and Inventory
6 30-Mar Organisational Structure and Transfer Pricing
Mid-session break 6 - 19 Apr
7 20-Apr Financial Performance Measures
8 27-Apr Strategic Performance Measurement Systems
9 4-May Management Control Systems
10 11-May Motivating Employees and Reward Systems
11 18-May No Lecture - Test conducted during tutorials
12 25-May Sustainability and Management Accounting
13 1-Jun No Lecture

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 2026.03 of the Handbook