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ACCG8146 – Advanced Performance Management

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
Lu Jiao
lu.jiao@mq.edu.au
Unit Moderator
Parmod Chand
parmod.chand@mq.edu.au
Credit points Credit points
10
Prerequisites Prerequisites
ACCG926 or ACCG8126
Corequisites Corequisites
Co-badged status Co-badged status
Unit description Unit description

This unit requires students to apply relevant knowledge and skills, and to exercise professional judgement in selecting and applying strategic management accounting techniques in different business contexts and to contribute to the planning, control and evaluation of the performance of an organisation, and to its strategic and operational development.

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: Use strategic planning and control models to plan and monitor organisational performance.
  • ULO2: Apply skills to assess the impact of risk and uncertainty on organisational performance.
  • ULO3: Identify and evaluate the design features of effective performance management information and monitoring systems, and recognise the impact of developments in technology on performance measurement and management systems.
  • ULO4: Apply appropriate strategic performance measurement techniques in evaluating and improving organisational performance.  

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. 

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

Assessment Tasks

Name Weighting Hurdle Due Groupwork/Individual Short Extension AI assisted?
Formal examination 25% No Week 7 Individual No Observed
Formal examination 25% No Week 11 Individual No Observed
Formal examination 50% No University Exam Period Individual No Observed

Formal examination

Assessment Type 1: Examination
Indicative Time on Task 2: 15 hours
Due: Week 7
Weighting: 25%
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. Feedback on this test will help you assess your progress through the unit content.

 

Deliverable(s): Test

 

Individual assessment
On successful completion you will be able to:
  • Use strategic planning and control models to plan and monitor organisational performance.
  • Apply skills to assess the impact of risk and uncertainty on organisational performance.
  • Identify and evaluate the design features of effective performance management information and monitoring systems, and recognise the impact of developments in technology on performance measurement and management systems.

Formal examination

Assessment Type 1: Examination
Indicative Time on Task 2: 15 hours
Due: Week 11
Weighting: 25%
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. Feedback on this test will help you assess your progress through the unit content.

 

Deliverable(s): Test

 

Individual assessment
On successful completion you will be able to:
  • Use strategic planning and control models to plan and monitor organisational performance.
  • Apply skills to assess the impact of risk and uncertainty on organisational performance.
  • Identify and evaluate the design features of effective performance management information and monitoring systems, and recognise the impact of developments in technology on performance measurement and management systems.

Formal examination

Assessment Type 1: Examination
Indicative Time on Task 2: 40 hours
Due: University Exam Period
Weighting: 50%
Groupwork/Individual: Individual
Short extension 3: No
AI assisted?: Observed

The purpose of this assessment is for you to formally demonstrate the expertise you have gained in this unit.

 

You will participate in a 2-hour exam held during the University Examination period.

 

Important information about the exam will be made available on the unit iLearn page. You should also review the MQ Exams website for general tips. 

 

Deliverable(s): Formal exam

 

Individual assessment
On successful completion you will be able to:
  • Use strategic planning and control models to plan and monitor organisational performance.
  • Apply skills to assess the impact of risk and uncertainty on organisational performance.
  • Identify and evaluate the design features of effective performance management information and monitoring systems, and recognise the impact of developments in technology on performance measurement and management systems.
  • Apply appropriate strategic performance measurement techniques in evaluating and improving organisational performance.  

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

Classes

Students are required to attend thirteen 3-hour seminars on campus.

Required Texts and Materials:

Following materials from BPP Learning will be used:

• ACCA P5 Advanced Performance Management: Workbook 4th edition 2022 ISBN 9781-5097-4607-1.

• ACCA P5 Advanced Performance Management: Practice and Revision Kit 16 edition February 2022 ISBN 9781-5097-4413-8.

• There will be supplemental readings and materials available on the unit website.

• ACCA's Student Accountant magazine is useful as an additional reference.

Technology used and required

Students are expected to have:

• Proficiency in Word, Excel and Powerpoint Knowledge of Macquarie University iLearn for downloading lecture materials, etc.

• Knowledge of the library research databases - for accessing additional research material.

• Access to a personal computer (with webcam and mic) to be able to access iLearn, participate in lectures, and submit completed assessment material online.

Unit web page

Course contents are available on the learning management system (iLearn). 

Unit Schedule

WEEK

DATE

TOPIC

  1

23 February 

 Introduction: Strategic Management Accounting 

 

2

2 March

 

 Performance hierarchy and Performance management and control

3

9 March 

 

 Organisational change, environmental and ethical issues

4

16 March

 Performance measurement systems and reports

5

23 March

 Strategic performance measures in the private sector

6

30 March

 Transfer pricing

Mid-term Break 6 to 19 April

7

20 April

 Class test 1 (90 mins)

 Divisional Performance

8

27 April

Strategic performance measures and non-financial performance indicators in not for profit organisations

9

4 May

 The role of quality in performance management systems

10

11 May

Performance Measurement and Strategic HRM and Alternative views of performance measurement and management

11

18 May

Class test 2 (90 mins)

 

Alternative views of performance measurement and management cont’d

12

25 May

Strategic performance issues in complex business structures

13

1 Jun

 

Revision

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