Unit convenor and teaching staff |
Unit convenor and teaching staff
Unit Convenor
Dr Vicki Baard
Contact via accg828@mq.edu.au
E4A 237
Tuesday 1:00pm to 3:00pm
Unit Moderator
Prof. Kevin Baird
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Credit points |
Credit points
4
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Prerequisites |
Prerequisites
Admission to MRes
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Corequisites |
Corequisites
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Co-badged status |
Co-badged status
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Unit description |
Unit description
This unit focuses on special topics concerned with the design and operation of Management Control Systems (MCS). Topics range from control techniques and the behavioural implications of those techniques, to contingent influences on MCS design. Topics are chosen to encourage students to explore contemporary facets of MCS, and to develop skills in analysis and investigation that are necessary and that are required to undertake more advanced research. A sound understanding of extant and current MCS research is a requirement for any advanced study of control theory, thus research findings will be used to underpin management control theories.
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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:
Turnitin
All text based assessments must be submitted through Turnitin as per instructions provided in the unit guide. It is the student’s responsibility to ensure that work is submitted correctly prior to the due date. No hard copies of assessments will be accepted and only Turnitin records will be taken as records of submission.
Multiple submissions may be possible in some units via Turnitin prior to the final due date and time of an assessment task and originality reports may be made available to students to view and check their work. All identified matching text will be reconsidered carefully. Students should note that the system will not immediately produce the similarity score on a second or subsequent submission - it approximately takes 24 hours for the report to be generated. This may be after the due date so students should plan any resubmissions carefully. Please refer to these instructions on how to submit your assignment through Turnitin and access similarity reports and feedback provided by teaching staff. Should you have questions about Turnitin or experience issues submitting through the system, you must inform your unit coordinator immediately. If the issue is technical in nature you may also lodge OneHelp Ticket, refer to the IT help page.
It is the responsibility of the student to retain a copy of any work submitted. Students must produce these documents upon request. Copies should be retained until the end of the grade appeal period each term. In the event that a student is asked to produce another copy of work submitted and is unable to do so, they may be awarded zero (0) for that particular assessment.
Name | Weighting | Hurdle | Due |
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Seminar Participation | 25% | No | Weekly (Week 3 - Week 12) |
Assessed Coursework | 25% | No | 7 April 2019; 12 May 2019 |
Case Study: Research Project | 50% | No | 7 June 2019 |
Due: Weekly (Week 3 - Week 12)
Weighting: 25%
This assessment requires students to demonstrate that they are working continuously throughout the session to achieve the learning outcomes of the unit. Students work in teams, pairs and individually.
Format: The format of this assessment includes: 1) students completing their required readings prior to seminar attendance; 2) the completion of weekly assigned seminar activities (see iLearn); 3) engaging in seminar discussions; 4) reflective activities to support course integration and the transfer of knowledge to practical situations; 5) peer evaluation of self-study activities; 6) students working individually, in pairs or teams on various learning activities; 7) contributions to online discussion forums and online workshops; 8) completing online quizzes (if applicable); and 9) generating discussion notes and other documentation to support their participation tasks.
Inherent Task Requirements: Please see iLearn each week for task requirements.
36 (Thirty-six) hours during seminars and 23 (Twenty-two) dedicated hours spread from Week 3 to Week 12. Workload for this assessment may overlap with the preparation of other assessment tasks (i.e. case study and assessed coursework) for this unit.
Individual class participation is calculated from Week 3 up to and including Week 12, except in those weeks indicated on the Unit Schedule. Students are awarded a weekly mark, which may vary depending on the nature and scope of the participation activity. A grading rubric, available in the Assessment Guide, supports the grading of this assessment. The weekly marks are weight averaged to arrive at a final mark for this assessment overall. Participation marks are uploaded on iLearn on a weekly basis for students to monitor their progress.
Verbal feedback from the Unit Convenor during seminars is provided to students. If students contribute to online discussion forums and workshops, students receive online written feedback. If required, personal written feedback is provided to students using your official Macquarie University student email address.
Continuously during and outside (e.g. online discussions) seminar time, that is weekly from Week 3 ending in Week 12.
This assessment relies on students attending the 3-hour seminar and/or participating in real-time online seminar activities, hence extension cannot be granted for this assessment. Students who are unable to attend a seminar are required to submit a Special Consideration Application, see the 'Policies and Procedures' section of this unit guide. Consequently, the weighted average mark for this assessment will be adjusted.
Students who do not attend a seminar, and consequently do not engage in seminar participation will be awarded a mark of zero, except for cases in which an application for special consideration is submitted and approved.
Due: 7 April 2019; 12 May 2019
Weighting: 25%
This assessment requires students to:1) complete one case study (10% weighting), and 2) undertake one critical review of an academic research paper (15%) weighting.
Students are required to submit one (1) written response to one (1) assigned case study covering topic numbers 1 to 5 of the overall content offered in the first five weeks of this unit (see 'Unit Schedule').
Students are required to undertake a critical review of one (1) prescribed contemporary academic research paper. Students may select one paper to review from any of the prescribed academic research readings offered in Week 7 to 12 (see 'Unit Schedule').
Format: The case study and the critical review are both written assessment tasks.
Inherent Task Requirements: Please see the Assessment Guide on iLearn for assessment requirements.
Case Study: 8 (Eight) dedicated hours
Critical Review: 13 (Thirteen) dedicated hours.
The case study and the critical review is marked in accordance with grading rubrics prepared by the Unit Convener, available on iLearn and in the Assessment Guide.
Individual written feedback is provided to students using Grademark two weeks after the case study is submitted, and two weeks after the critical review is submitted.
Case Study: Submission occurs by no later than 23:55pm on Sunday the 7th of April 2019 (Week 6), through Turnitin (see "General Assessment Information").
Critical Review: Submission occurs by no later than 23:55pm on Sunday the 12th of May 2019 (Week 9), through Turnitin (see 'General Assessment Information').
Please see the 'Assessment Guide' available on iLearn for further detailed submission instructions for both the case study and the critical review.
Late assessed coursework will not be accepted, except for instances in which an application for special consideration is made and approved.
No extensions will be granted. There will be a deduction of 10% of the total available marks made from the total awarded mark for each 24 hour period or part thereof that the submission is late (for example, 25 hours late in submission - 20% penalty). This penalty does not apply for cases in which an application for special consideration is made and approved. In the case of a late submission, feedback on the assessment task may not occur within two weeks.
Due: 7 June 2019
Weighting: 50%
This assessment requires students to undertake qualitative research, apply synthesized management control system (MCS) knowledge to a real-world organizational context, and design a MCS for a real-life organization of your choice.
Format: Students must write a case study, constituting a written document of 6,500 words in length (no minimum word count applicable).
Inherent Task Requirements: Please see the Assessment Guide on iLearn for assessment requirements.
70 (Seventy) dedicated hours spread from Week 3 to Week 13 including the mid-session recess from seminars.
The written case study will be marked in accordance with a grading rubric prepared by the Unit Convener, available on iLearn and in the Assessment Guide.
Students receive written feedback using Grademark, two weeks after the Case Study is submitted.
The case study (Research Project) must be submitted by no later than 23:55pm on Friday the 7th of June 2019 through Turnitin (see also "General Assessment Information"). Please consult the Assessment Guide on iLearn for further submission instructions.
No extensions will be granted, except for instances in which an application for special consideration is made and approved.
No extensions will be granted. There will be a deduction of 10% of the total available marks made from the total awarded mark for each 24 hour period or part thereof that the submission(s) is late (for example, 25 hours late in submission - 20% penalty). This penalty does not apply for cases in which an application for special consideration is made and approved. In the case of a late submission feedback on the assessment task may not occur within two weeks.
Seminars
This course comprises a maximum of 11 seminars comprising of 3 hours face to face teaching per week held from weeks 1 to 13, including the two week study period. As seminars constitute a critical learning experience of this unit, attendance of the entire 3-hour seminar is a compulsory requirement of this unit. A highly participatory teaching strategy with inclusive practice is adopted, where students can engage with their fellow students and the Unit Convenor.
Please note that Seminar 10 and Seminar 11 are self-study seminars and students are not required to attend seminars during these weeks. Students are required to complete work for these seminars online, including participation activities.
The timetable for seminars can be found on the University website at: http://www.timetables.mq.edu.au
Satisfactory Completion of the Unit
To satisfactorily complete this unit, students are required to achieve a minimum of 50% of the available marks for this unit.
Required and Recommended Texts and/or Materials
Required textbook: Merchant, K.A. & Van der Stede, W.A. (2017) Management Control Systems (Pearson, 4th edition). Please note that unless otherwise directed, students must please not use the 3rd edition of the required textbook because the content is different to the content in the 4th edition. Relevant chapters and cases from the textbook can be accessed electronically through the library. Whilst purchasing the textbook from the Macquarie University Co-op Bookshop is encouraged, it is also optional. Other required readings, such as academic papers are all available electronically through the library. The unit schedule contains a summary of the required chapters, cases and academic papers. Please note that whilst the Unit Convener monitors the availability of learning materials available from the library, accessibility of these materials is directly under the control of the University library.
Additional materials:
Additional readings and other materials are available on iLearn, including power point slides for each topic (if applicable).
Unit Web Page
1. Course material is available on the learning management system (iLearn).
2. The web page for this unit can be found at http://ilearn.mq.edu.au
3. Consult the web page for this unit frequently. You will find administrative updates (announcements), lecture notes, seminar activities and the assessment guide posted there.
4. If you are unable to access the website because you are not aware of or have forgotten your username and password, please see the URL http://www.mq.edu.au/about_us/offices_and_units/information_technology/help/ on how to obtain assistance from the IT helpdesk. The IT helpdesk will also be able to assist you with using iLearn. You may also refer to the help feature in iLearn.
5. Please remember to log out when you have finished using iLearn. Failure to do so could result in unauthorised access to your iLearn account.
Technology Used and Required
Students are required to use information technology in this unit.
Students will need to use:
Date |
Topic |
Textbook ChaptersReadings |
Assessments/ Activities |
Week 1 25 February |
The Control Function of Management Control Systems |
Chapter 1 Management and Control (pp. 3-19) |
None |
Week 2 4 March |
An MCS Framework: Results Controls |
Chapter 2 Results Control (pp.33-46) Chapter 6 MCS Design (pp. 227-229, see Seminar Slides) Case Study: Kooistra Autogroep |
Online Quiz |
Week 3 11 March |
An MCS Framework: Action Controls |
Chapter 3 Action Controls (pp. 86-95) Chapter 6 MCS Design (pp.224-227, see Seminar Slides) Case Study: Controls at the Bellagio Casino Resort |
Seminar Participation Online Quiz |
Week 4 18 March |
An MCS Framework: Personnel and Cultural Controls |
Chapter 3 Personnel and Cultural Controls (pp.95-103) Chapter 6 MCS Design (pp.222-224; Table 6.1) Case Study: Controls at the Bellagio Casino Resort |
Seminar Participation Online Quiz |
Week 5 25 March |
Management Control Effects |
Chapter 4 Control System Tightness (pp.128-140) Chapter 6 MCS Design (pp.229-230, see Seminar Slides) Case Studies: Controls at the Bellagio Casino Resort |
Seminar Participation Online Quiz |
Week 6 1 April |
Management Control Effects |
Chapter 5 Control System Costs (pp.173-187) Case Study: Philip Anderson |
Seminar Participation Assessed Coursework: Case Study (Individual) due 7th of April 2019 Online Quiz |
Week 7 8 April |
Technology and MCS |
A Contingent Framework for MCS Design (Week 7 to Week 12) Reading: Chenhall (2003: pp.139-141; Table 1); Ylinen and Gullkvist (2014: pp.93-99 and 106-107) |
Seminar Participation |
15 to 28 April
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Mid-Session Recess from Seminars |
Self-directed Activities on the Case Study (Research Project) |
See iLearn for additional information
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Week 8 29 April |
Strategy and MCS Self-study Activity (No Seminar in Week 8) |
Reading: Miles et al. (1978; pp.550-558); Bedford et al. (2016: see Seminar Slides)
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Seminar Participation
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Week 9 6 May |
Environment and MCS |
Reading: Chenhall (2003: pp. 137-138); Janke, Mahlendorf & Weber (2014: pp.251-255 and 264-266)
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Seminar Participation Assessed Coursework: Critical Review due on 12th of May 2019.
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Week 10 13 May |
Environment, Size, Structure and MCS Self-Study Activity (No Seminar in Week 10) |
Reading: Chenhall (2003: pp.144-147); King, Clarkson & Wallace (2010: pp.40-47; 54) |
Online Seminar Work Online Seminar Participation |
Week 11 20 May |
Organizational Culture and MCS Self-Study Activity (No Seminar in Week 11) |
Reading: Henri (2006: pp.79-80); Heinecke, Guenther & Widener (2016: pp.25-29 and Table 2 on page 32)
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Seminar Online Work Online Seminar Participation |
Week 12 27 May |
Size, Service Processes and PMS Design |
Reading: Amizawati (2014: pp. 728-735 and 742-744) Reading: Please review Week 2, Chapter 2 on Results Control |
Seminar Participation
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Week 13 3 June |
Management Control Systems: Research, Theory & Practice |
Video Presentations on Contingent Factors and MCS |
Case Study (Research Project) due 7th of June 2019 |
The readings are available on the unit website.
Macquarie University policies and procedures are accessible from Policy Central (https://staff.mq.edu.au/work/strategy-planning-and-governance/university-policies-and-procedures/policy-central). Students should be aware of the following policies in particular with regard to Learning and Teaching:
Undergraduate students seeking more policy resources can visit the Student Policy Gateway (https://students.mq.edu.au/support/study/student-policy-gateway). It is your one-stop-shop for the key policies you need to know about throughout your undergraduate student journey.
If you would like to see all the policies relevant to Learning and Teaching visit Policy Central (https://staff.mq.edu.au/work/strategy-planning-and-governance/university-policies-and-procedures/policy-central).
Macquarie University students have a responsibility to be familiar with the Student Code of Conduct: https://students.mq.edu.au/study/getting-started/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 ask.mq.edu.au or if you are a Global MBA student contact globalmba.support@mq.edu.au
Macquarie University provides a range of support services for students. For details, visit http://students.mq.edu.au/support/
Learning Skills (mq.edu.au/learningskills) provides academic writing resources and study strategies to improve your marks and take control of your study.
Students with a disability are encouraged to contact the Disability Service who can provide appropriate help with any issues that arise during their studies.
For all student enquiries, visit Student Connect at ask.mq.edu.au
If you are a Global MBA student contact globalmba.support@mq.edu.au
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.
Our postgraduates will be able to demonstrate a significantly enhanced depth and breadth of knowledge, scholarly understanding, and specific subject content knowledge in their chosen fields.
This graduate capability is supported by:
Our postgraduates will be capable of utilising and reflecting on prior knowledge and experience, of applying higher level critical thinking skills, and of integrating and synthesising learning and knowledge from a range of sources and environments. A characteristic of this form of thinking is the generation of new, professionally oriented knowledge through personal or group-based critique of practice and theory.
This graduate capability is supported by:
Our postgraduates will be capable of systematic enquiry; able to use research skills to create new knowledge that can be applied to real world issues, or contribute to a field of study or practice to enhance society. They will be capable of creative questioning, problem finding and problem solving.
This graduate capability is supported by:
The required textbook has been changed because there is a new 4th edition of Management Controls Systems by Merchant and van Der Stede (2017).
Some readings have been changed and updated with contemporary academic publications.
Macquarie University uses the following grades in coursework units of study:
HD - High Distinction
D - Distinction
CR - Credit
P - Pass
F - Fail
Grade Descriptors and other information concerning grading are contained in the Macquarie University Grading Policy at: http://www.mq.edu.au/policy/grading/policy.html.
All final grades in the Department of Accounting and Corporate Governance are determined by a grading committee and are not the sole responsibility of the Unit Convenor.
The final grade and mark awarded to a student reflect the corresponding grade descriptor in the Grading Policy.
Please also refer to the relevant pages in the Handbook of Postgraduate Studies.
If, at the conclusion of the unit, you have performed below expectations, and are considering lodging an appeal of grade and/or viewing your final exam script, please refer to the following website which provides information about these processes and the cut off dates in the first instance. Please read the instructions provided concerning what constitutes valid grounds for appeal before appealing your grade.
This unit addresses global and sustainability issues as direct areas of study and as necessary implications arising from the materials, assessment and academic discussion and debate in classes/seminars. We promote sustainability by developing ability in students to research and locate information within the management accounting discipline, and work cooperatively in teams. We aim to provide students with an opportunity to obtain skills which will benefit them throughout their career.
The unit materials have a reference list at the end of each chapter/module/text containing all references cited by the author. These provide some guidance to references that could be used to research particular issues.
This unit draws on current published research to examine the influence of contingent factors on the design of Management Control Systems. This supports students in devising an effective management control package based on research, and to apply and synthesize conceptual knowledge to recognize and solve problems.