Unit Guide ACCG908 2013 S1 Day

ACCG908CPA - Strategic Management AccountingS1 Day 2013

Accounting and Corporate Governance

ContentsMacquarie University has taken all reasonablemeasures to ensure the information in thispublication is accurate and up-to-date. However,the information may change or become out-datedas a result of change in University policies,procedures or rules. The University reserves theright to make changes to any information in thispublication without notice. Users of thispublication are advised to check the websiteversion of this publication [or the relevant facultyor department] before acting on any information inthis publication.

General Information 2

Learning Outcomes 2

Assessment Tasks 3

Delivery and Resources 6

Unit Schedule 8

Learning and Teaching Activities 10

Policies and Procedures 10

Graduate Capabilities 12

Disclaimer

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General Information

Learning Outcomes1. To develop skills of the professional accountant in creating, managing and enhancing

value to the organisation through the use of various strategic management accounting

tools & techniques

2. To examine techniques for developing, implementing and monitoring strategies

3. Explain the strategic management cycle and the leadership role of the professional

accountant in strategic management

Unit convenor and teaching staffUnit ConvenorElisabeth [email protected] via [email protected] appointment

Other StaffPatrick [email protected] via [email protected]

Credit points4

PrerequisitesACCG926 or ACCG855 or admission to MAdvProfAcc

Corequisites

Co-badged status

Unit descriptionThis unit is completed whilst the student is enrolled in the Strategic Management Accountingsegment of the CPA program. This unit provides an understanding of the strategic nature ofmanagement accounting in an increasingly competitive global business environment. This unitcovers critical elements of strategic management accounting and develops the advancedknowledge and techniques needed to be able to formulate, implement, and assess thesuccess of a particular strategy.

Unit convenor and teaching staffCredit pointsPrerequisitesCorequisitesCo-badged statusUnit description

Unit guide ACCG908 CPA - Strategic Management Accounting


4. Define the role of organisation and industry value chain analysis. Apply the analysis to

reconfiguring value adding activities, value drivers and value chains

5. Analyse the characteristics of effective strategic and corporate social responsibility

related performance measurement and controls systems

6. Describe and apply strategic management accounting techniques to the selection,

planning, implementation, control and monitoring of projects.

Assessment TasksName Weighting Due

Class Tests 40% Weeks 5 and 10

Presentation 10% Week 3 to Week 9

Case Study and Report 20% Week 14

Final Examination 30% Week 12

Class TestsDue: Weeks 5 and 10Weighting: 40%

Class Test 1 (10%)

Mark out of 10 based on responses to questions in relating to Modules 1 and 2. This assessment task tests

understanding of basic concepts. Students who perform poorly in this assessment will be encouraged to review Modules

1 & 2 and to seek assistance where necessary.

Class Test 2 (30%)

Assessed and graded on Modules 1 to 5 and the Case study module. Exam comprises multiple choice questions and

also short answer questions that require written response in relation to issues arising from short case studies to be

provided in the exam.

Extension : No extension will be granted

Penalties : a mark of ZERO will assigned for late submission

This Assessment Task relates to the following Learning Outcomes: To develop skills of the professional accountant in creating, managing and enhancing


tools & techniques

To examine techniques for developing, implementing and monitoring strategies



Explain the strategic management cycle and the leadership role of the professional


Define the role of organisation and industry value chain analysis. Apply the analysis to


Analyse the characteristics of effective strategic and corporate social responsibility


Describe and apply strategic management accounting techniques to the selection,


PresentationDue: Week 3 to Week 9Weighting: 10%

Mark out of 10 based on marking criteria which will be provided.





tools & techniques










Case Study and ReportDue: Week 14Weighting: 20%

A report of maximum 3000 words and a 20 minute presentation by Groups of 4, 5 or 6



students working together.

Mark out of 20: (10 marks for Report and10 marks for Presentation)





tools & techniques










Final ExaminationDue: Week 12Weighting: 30%

Assessed by CPA Australia in accordance with rigorous CPA Australia international examination procedures.

To be eligible to pass this unit, you must obtain at least a PASS assessment in the CPA Exam.

3 hours plus 15 minutes reading time



tools & techniques












Delivery and ResourcesAssessment

To be eligible to pass the unit, it is necessary to:

It is an assessment requirement of this unit that students attend a satisfactory number of classes(10 out of 12) and satisfactorily attempt all assessment components

Obtain at least a PASS assessment in the CPA external examination

Obtain a pass for the 70% Macquarie University assessment (1 to 4 as outlined in Assessmenttasks)

Classes

The timetable for classes can be found on the University web site at:http://www.timetables.mq.edu.au/.

Compulsory attendance at classes is required and we will meet on scheduled dates for a 3 hour seminarduring the session with your lecturer. Note that in some weeks no classes are scheduled in those weeks,all students are required to work through the relevant modules in the CPA program as well as work onassessment tasks.

Students will be allocated a class to attend and must attend that class. Class changes will only be allowedwhere requested through and approved by the Business and Economics Graduate Centre located at Level 2of E4A. Rolls will be marked in class and attendance recorded. Any student who misses more than 5classes will be awarded a Fail grade in this unit.

Absences from classes

Students who are absent from University for at least three (3) consecutive days duration within a studyperiod and as a consequence, cannot complete unit requirements must apply for Special Consideration.

The full policy is located at: http://www.mq.edu.au/policy/docs/special_consideration/policy.html

Students can submit their request online by visiting: http://ask.mq.edu.au. Further information, includingsubmission instructions, can be found at:

http://ask.mq.edu.au/kb.php?record=ce7c4e38-4f82-c4d7-95b1-4e2ee8fd075f



If at any time you feel that you would like to consult a counsellor, please contact Campus Wellbeing on 98507497.

Documentary Evidence

Special Consideration applications must be supported by evidence to demonstrate the severity of thecircumstance(s) and that substantial disruption has been caused to the students capacity for effective study.The Professional Authority Form can be used to obtain evidence of the disruption to the students capacityfor effective study.

Students can access the form online via http://ask.mq.edu.au

Contacting Staff

Please use the unit email [email protected] as the first form of contact. Students arerequired to send all enquiries about the unit (class enrolment, tutorial change, assignmentsubmission etc.) to the unit email. Teaching staff will only respond to enquiries from the unitemail.

Prescribed Reference Materials

All students should have the following provided from CPA Australia

CPA Program: CPA 104 Strategic Management Accounting, Deakin University,

Geelong.

Students can also access additional materials via CPA Online learning. Details regarding thiscan be obtained within the CPA program guide made available to students upon enrolment withCPA. Students are encouraged to utilise this material. It is NOT available at the Library or forpurchase at the MQ Co-op Bookshop.

Other References

Students will be required to use library resources to research beyond these materials inundertaking research necessary to complete their presentation assignments.

The CPA 104 course materials have a reference list at the end of each module containing allreferences cited by the author. These provide some guidance to references that could be used toresearch an assignment on a particular issue.

Technologies Used and Required

Course material is available on the learning management system (iLearn). Log on atwww.ilearn.mq.edu.au.

The unit Web site is only available to students enrolled in ACCG908. Students will be able toaccess the unit web page by the use of their normal university user/password details.

Please contact the IT Help Desk in the Library if you have any difficulties accessing the unit webpage.

Prizes



Unit Schedule

There is a prize for ACCG908 entitled the Accounting and Finance prize for Strategic ManagementAccounting. For further details please refer to

http://www.businessandeconomics.mq.edu.au/undergraduate_degrees/prizes_scholarships.

Week Classes Presentation

1 Course Outline and assessment

2 Module 1

Management Accounting:

Supporting the Value Creation Process

3 Module 2

Creating Organisational Value

Minor 1

Organise groups for majorassignment

4 Module 2 continued

Creating Organisational Value

Minor 2



5 Class test 1 (in class, 10% of marks)

Module 3

Managing Performance Measures

6 Module 4

Techniques for creating and managing value

Minor 3

7 Module 4 continued

Techniques for creating and managing value

Minor 4

8 Module 5

Project Management

Minor 5

9 Case Study Module

Minor 6

10 Class Test 2 (midsession) 30% of marks

Date and Time to be advised

11 Class Test (midsession) Review

Revision and review of exam and subject modulematerial

12 No Classes CPA Exam Period

CPA Exam Tuesday 30th April

Study

Period



Learning and Teaching ActivitiesLearning and Teaching activitiesYour class will meet on scheduled dates for a 3 hour seminar during the session. In betweenclasses (and also in weeks where classes are not scheduled) you are required to work throughthe relevant modules in the CPA program as well as work on assessment tasks. Check iLearneach week before class for any last minute changes to class content, times or locations. Pleasenote that you must not change between classes of each lecturer as in any week classes may notbe exactly in parallel as each lecturer will carry course progress in minor ways consistent withthe professional needs of students in each class as well as due to the impact of public holidayson classes. In each class there will be a Lecture/Seminar on issues involving the relevant contentfrom the CPA104 Module topics. Lectures will last about 2 to 2.5 hours and, to lessen your in-class writing burdens, notes will be provided in advance on the iLearn system (formerlyBlackboard). The address is www.ilearn.mq.edu.au. Students can access the Web site forACCG908 from either their home/office or at University computers. In addition to lectures therewill be in-class activities of various types, including assessed student work, for the balance ofeach 3 hour class period. For each module, PowerPoint lecture notes will be placed on iLearnbefore the class. They are NOT intended to, nor do they stand alone nor do they in any wayreplace compulsory lecture attendance and FULL READING OF THE CPA Modules. They areprovided for your convenience. You must also properly construct your own notes based on yourown readings and you are expected to note and record any additional comments, supplementsand corrections to these notes. You are not entitled to rely on lecturer provided notes for fullstudy purposes nor most importantly can they be taken as being a defined indicator of CPAexam content. Please see the schedule of classes and topics which is povided separately oniLearn.

Policies and Procedures

13 No Classes CPA Exam Period Study

Period

14 Group Case Study Presentations Major

15 Group Case Study Presentations Major

Macquarie University policies and procedures are accessible from Policy Central. Studentsshould be aware of the following policies in particular with regard to Learning and Teaching:



Student Support

Student Enquiry Service

Academic Honesty Policy http://www.mq.edu.au/policy/docs/academic_honesty/policy.html

Assessment Policy http://www.mq.edu.au/policy/docs/assessment/policy.html

Grading Policy http://www.mq.edu.au/policy/docs/grading/policy.html

Grade Appeal Policy http://www.mq.edu.au/policy/docs/gradeappeal/policy.html

Grievance Management Policy http://mq.edu.au/policy/docs/grievance_management/policy.html

Special Consideration Policy http://www.mq.edu.au/policy/docs/special_consideration/policy.html

In addition, a number of other policies can be found in the Learning and Teaching Category ofPolicy Central.

Academic Honesty

The nature of scholarly endeavour, dependent as it is on the work of others, binds all membersof the University community to abide by the priciples of academic honesty. Its fundamentalprinciple is that all staff and students act with integrity in the creation, development, applicationand use of ideas and information. This means that:

all academic work claimed as original is the work of the author making the claim

all academic collaborations are acknowledged

academic work is not falsified in any way

when the ideas of others are used, these ideas are acknowledged appropriately.

Further information on academic honesty can be found in the Macquarie University AcademicHonesty Policy at

http://mq.edu.au/policy/docs/academic_honesty/policy.html

Macquarie University provides a range of Academic Student Support Services. Details of theseservices can be accessed at: http://students.mq.edu.au/support/

UniWISE provides: Online learning resources and academic skills workshops

http://www.students.mq.edu.au/support/learning_skills/

Personal assistance with your learning & study related questions.

The Learning Help Desk is located in the Library foyer (level 2).

Online and on-campus orientation events run by Mentors@Macquarie.

Details of these services can be accessed at http://www.student.mq.edu.au/ses/.



Equity Support

IT Help

Graduate CapabilitiesPG - Critical, Analytical and Integrative ThinkingOur 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 andknowledge from a range of sources and environments. A characteristic of this form of thinking isthe generation of new, professionally oriented knowledge through personal or group-basedcritique of practice and theory.

This graduate capability is supported by:

Learning outcomes To develop skills of the professional accountant in creating, managing and enhancing


tools & techniques










Assessment tasks Class Tests

Presentation

Case Study and Report

Students with a disability are encouraged to contact the Disability Service who can provideappropriate help with any issues that arise during their studies.

If you wish to receive IT help, we would be glad to assist you at http://informatics.mq.edu.au/help/.

When using the university's IT, you must adhere to the Acceptable Use Policy. The policy appliesto all who connect to the MQ network including students and it outlines what can be done.



Final Examination

PG - Research and Problem Solving CapabilityOur postgraduates will be capable of systematic enquiry; able to use research skills to createnew knowledge that can be applied to real world issues, or contribute to a field of study orpractice to enhance society. They will be capable of creative questioning, problem finding andproblem solving.




tools & techniques











Presentation


Final Examination

PG - Discipline Knowledge and SkillsOur postgraduates will be able to demonstrate a significantly enhanced depth and breadth ofknowledge, scholarly understanding, and specific subject content knowledge in their chosenfields.




tools & techniques













Presentation


Final Examination



ACCG908CPA - Strategic Management AccountingS1 Day2013Accounting and Corporate Governance

General InformationLearning OutcomesAssessment TasksClass TestsPresentationCase Study and ReportFinal Examination3 hours plus 15 minutes reading time

Delivery and ResourcesTo be eligible to pass the unit, it is necessary to: It is an assessment requirement of this unit that students attend a satisfactory number of classes (10 out of 12) and satisfactorily attempt all assessment componentsObtain at least a PASS assessment in the CPA external examinationObtain a pass for the 70% Macquarie University assessment (1 to 4 as outlined in Assessment tasks)

Unit ScheduleLearning and Teaching ActivitiesLearning and Teaching activities

Policies and ProceduresStudent SupportUniWISE provides:

Student Enquiry ServiceEquity SupportIT Help

Graduate CapabilitiesPG - Critical, Analytical and Integrative ThinkingLearning outcomesAssessment tasks

PG - Research and Problem Solving CapabilityLearning outcomesAssessment tasks

PG - Discipline Knowledge and SkillsLearning outcomesAssessment tasks

Documents

Unit Guide ACCG908 2013 S1 Day