Unit Guide ACCG908 2013 S1 Day

ACCG908
CPA - Strategic Management Accounting

S1 Day 2013
Accounting and Corporate Governance
Contents
General Information
Learning Outcomes
Assessment Tasks
Delivery and Resources
Unit Schedule
Learning and Teaching Activities
10
Policies and Procedures
10
Graduate Capabilities
12
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http://unitguides.mq.edu.au/unit_offerings/40788/unit_guide/print
Unit guide ACCG908 CPA - Strategic Management Accounting
General Information
Unit convenor and teaching staff
Unit Convenor
Elisabeth Burn
elisabeth.burn@mq.edu.au
Contact via elisabeth.burn@mq.edu.au
by appointment
Other Staff
Patrick Gallagher
patrick.gallagher@mq.edu.au
Contact via patrick.gallagher@mq.edu.au
Credit points
4
Prerequisites
ACCG926 or ACCG855 or admission to MAdvProfAcc
Corequisites
Co-badged status
Unit description
This unit is completed whilst the student is enrolled in the Strategic Management Accounting
segment of the CPA program. This unit provides an understanding of the strategic nature of
management accounting in an increasingly competitive global business environment. This unit
covers critical elements of strategic management accounting and develops the advanced
knowledge and techniques needed to be able to formulate, implement, and assess the
success of a particular strategy.
Learning Outcomes
1. 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
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 Tasks
Name
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 Tests
Due: Weeks 5 and 10
Weighting: 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,
Presentation
Due: Week 3 to Week 9
Weighting: 10%
Mark out of 10 based on marking criteria which will be provided.

tools & techniques

Due: Week 14
Weighting: 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 Examination
Due: Week 12
Weighting: 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 Resources

Assessment
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 Assessment
tasks)
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 seminar
during 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 on
assessment tasks.
Students will be allocated a class to attend and must attend that class. Class changes will only be allowed
where requested through and approved by the Business and Economics Graduate Centre located at Level 2
of E4A. Rolls will be marked in class and attendance recorded. Any student who misses more than 5
classes 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 study
period 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, including
submission 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 9850
7497.
Documentary Evidence
Special Consideration applications must be supported by evidence to demonstrate the severity of the
circumstance(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 capacity
for effective study.
Students can access the form online via http://ask.mq.edu.au
Contacting Staff
Please use the unit email accg908@mq.edu.au as the first form of contact. Students are
required to send all enquiries about the unit (class enrolment, tutorial change, assignment
submission etc.) to the unit email. Teaching staff will only respond to enquiries from the unit
email.
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 this
can be obtained within the CPA program guide made available to students upon enrolment with
CPA. Students are encouraged to utilise this material. It is NOT available at the Library or for
purchase at the MQ Co-op Bookshop.
Other References
Students will be required to use library resources to research beyond these materials in
undertaking research necessary to complete their presentation assignments.
The CPA 104 course materials have a reference list at the end of each module containing all
references cited by the author. These provide some guidance to references that could be used to
research an assignment on a particular issue.
Technologies Used and Required
Course material is available on the learning management system (iLearn). Log on at
www.ilearn.mq.edu.au.
The unit Web site is only available to students enrolled in ACCG908. Students will be able to
access 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 web
page.
Prizes
There is a prize for ACCG908 entitled the Accounting and Finance prize for Strategic Management
Accounting. For further details please refer to
http://www.businessandeconomics.mq.edu.au/undergraduate_degrees/prizes_scholarships.
Unit Schedule
Week
Classes
Presentation
Course Outline and assessment
Module 1
Management Accounting:
Supporting the Value Creation Process
Module 2
Minor 1
Creating Organisational Value
Organise groups for major

assignment
Module 2 continued
Minor 2
Creating Organisational Value
Class test 1 (in class, 10% of marks)
Module 3
Managing Performance Measures
Module 4
Minor 3
Techniques for creating and managing value
Module 4 continued
Minor 4
Techniques for creating and managing value
Module 5
Minor 5
Project Management
Minor 6
9
Case Study Module
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 module
material
12
No Classes CPA Exam Period
Study
CPA Exam Tuesday 30th April
Period
13
No Classes CPA Exam Period
Study
Period
14
Group Case Study Presentations
Major
15
Group Case Study Presentations
Major
Learning and Teaching Activities

Learning and Teaching activities
Your class will meet on scheduled dates for a 3 hour seminar during the session. In between
classes (and also in weeks where classes are not scheduled) you are required to work through
the relevant modules in the CPA program as well as work on assessment tasks. Check iLearn
each week before class for any last minute changes to class content, times or locations. Please
note that you must not change between classes of each lecturer as in any week classes may not
be exactly in parallel as each lecturer will carry course progress in minor ways consistent with
the professional needs of students in each class as well as due to the impact of public holidays
on classes. In each class there will be a Lecture/Seminar on issues involving the relevant content
from the CPA104 Module topics. Lectures will last about 2 to 2.5 hours and, to lessen your inclass writing burdens, notes will be provided in advance on the iLearn system (formerly
Blackboard). The address is www.ilearn.mq.edu.au. Students can access the Web site for
ACCG908 from either their home/office or at University computers. In addition to lectures there
will be in-class activities of various types, including assessed student work, for the balance of
each 3 hour class period. For each module, PowerPoint lecture notes will be placed on iLearn
before the class. They are NOT intended to, nor do they stand alone nor do they in any way
replace compulsory lecture attendance and FULL READING OF THE CPA Modules. They are
provided for your convenience. You must also properly construct your own notes based on your
own readings and you are expected to note and record any additional comments, supplements
and corrections to these notes. You are not entitled to rely on lecturer provided notes for full
study purposes nor most importantly can they be taken as being a defined indicator of CPA
exam content. Please see the schedule of classes and topics which is povided separately on
iLearn.
Policies and Procedures

Macquarie University policies and procedures are accessible from Policy Central. Students
should be aware of the following policies in particular with regard to Learning and Teaching:
10
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 of
Policy Central.
Academic Honesty
The nature of scholarly endeavour, dependent as it is on the work of others, binds all members
of the University community to abide by the priciples of academic honesty. Its fundamental
principle is that all staff and students act with integrity in the creation, development, application
and 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 Academic
Honesty Policy at
http://mq.edu.au/policy/docs/academic_honesty/policy.html
Student Support
Macquarie University provides a range of Academic Student Support Services. Details of these
services 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.
Student Enquiry Service

Details of these services can be accessed at http://www.student.mq.edu.au/ses/.
11
Equity Support
Students with a disability are encouraged to contact the Disability Service who can provide
appropriate help with any issues that arise during their studies.
IT Help
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 applies
to all who connect to the MQ network including students and it outlines what can be done.
Graduate Capabilities
PG - Critical, Analytical and Integrative Thinking
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:
Learning outcomes
tools & techniques
Assessment tasks
Class Tests
Presentation
12
Final Examination
PG - Research and Problem Solving Capability

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.
Learning outcomes
tools & techniques
Assessment tasks
Class Tests
Presentation
Final Examination
PG - Discipline Knowledge and Skills

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.
Learning outcomes
tools & techniques
13

Assessment tasks
Class Tests
Presentation
Final Examination
14

Unit Guide ACCG908 2013 S1 Day

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ACCG908

CPA - Strategic Management Accounting

Delivery and Resources

Learning and Teaching Activities

Policies and Procedures

Unit guide ACCG908 CPA - Strategic Management Accounting

Unit guide ACCG908 CPA - Strategic Management Accounting

Case Study and Report

This Assessment Task relates to the following Learning Outcomes:

Unit guide ACCG908 CPA - Strategic Management Accounting

This Assessment Task relates to the following Learning Outcomes:

Case Study and Report

Unit guide ACCG908 CPA - Strategic Management Accounting

students working together.

This Assessment Task relates to the following Learning Outcomes:

This Assessment Task relates to the following Learning Outcomes:

Unit guide ACCG908 CPA - Strategic Management Accounting

Delivery and Resources

Unit guide ACCG908 CPA - Strategic Management Accounting

Unit guide ACCG908 CPA - Strategic Management Accounting

Course Outline and assessment

Creating Organisational Value

Organise groups for major

Creating Organisational Value

Unit guide ACCG908 CPA - Strategic Management Accounting

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

Techniques for creating and managing value

Techniques for creating and managing value

Case Study Module

Class Test 2 (midsession) 30% of marks

Class Test (midsession) Review

No Classes CPA Exam Period

CPA Exam Tuesday 30th April

Unit guide ACCG908 CPA - Strategic Management Accounting

No Classes CPA Exam Period

Group Case Study Presentations

Group Case Study Presentations

Learning and Teaching Activities

Policies and Procedures

Unit guide ACCG908 CPA - Strategic Management Accounting

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

Student Enquiry Service

Unit guide ACCG908 CPA - Strategic Management Accounting

Unit guide ACCG908 CPA - Strategic Management Accounting

PG - Research and Problem Solving Capability

PG - Discipline Knowledge and Skills

Unit guide ACCG908 CPA - Strategic Management Accounting

To examine techniques for developing, implementing and monitoring strategies

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