CQUniversity Unit Profile
ACCT13018 Advanced Management Accounting
Advanced Management Accounting
All details in this unit profile for ACCT13018 have been officially approved by CQUniversity and represent a learning partnership between the University and you (our student).
The information will not be changed unless absolutely necessary and any change will be clearly indicated by an approved correction included in the profile.
General Information

Overview

This unit supports you to critically examine advanced management accounting practices and how they may constrain or enable processes of creating, managing and measuring stakeholder value. You will make use of advanced accounting techniques to assess and control business projects and strategies.

Details

Career Level: Undergraduate
Unit Level: Level 3
Credit Points: 6
Student Contribution Band: 10
Fraction of Full-Time Student Load: 0.125

Pre-requisites or Co-requisites

Prerequisite: ACCT19060 Management Accounting

Important note: Students enrolled in a subsequent unit who failed their pre-requisite unit, should drop the subsequent unit before the census date or within 10 working days of Fail grade notification. Students who do not drop the unit in this timeframe cannot later drop the unit without academic and financial liability. See details in the Assessment Policy and Procedure (Higher Education Coursework).

Offerings For Term 2 - 2023

Online

Attendance Requirements

All on-campus students are expected to attend scheduled classes – in some units, these classes are identified as a mandatory (pass/fail) component and attendance is compulsory. International students, on a student visa, must maintain a full time study load and meet both attendance and academic progress requirements in each study period (satisfactory attendance for International students is defined as maintaining at least an 80% attendance record).

Class and Assessment Overview

Recommended Student Time Commitment

Each 6-credit Undergraduate unit at CQUniversity requires an overall time commitment of an average of 12.5 hours of study per week, making a total of 150 hours for the unit.

Class Timetable

Bundaberg, Cairns, Emerald, Gladstone, Mackay, Rockhampton, Townsville
Adelaide, Brisbane, Melbourne, Perth, Sydney

Assessment Overview

1. Written Assessment
Weighting: 50%
2. Online Test
Weighting: 50%

Assessment Grading

This is a graded unit: your overall grade will be calculated from the marks or grades for each assessment task, based on the relative weightings shown in the table above. You must obtain an overall mark for the unit of at least 50%, or an overall grade of ‘pass’ in order to pass the unit. If any ‘pass/fail’ tasks are shown in the table above they must also be completed successfully (‘pass’ grade). You must also meet any minimum mark requirements specified for a particular assessment task, as detailed in the ‘assessment task’ section (note that in some instances, the minimum mark for a task may be greater than 50%). Consult the University’s Grades and Results Policy for more details of interim results and final grades.

Previous Student Feedback

Feedback, Recommendations and Responses

Every unit is reviewed for enhancement each year. At the most recent review, the following staff and student feedback items were identified and recommendations were made.

Feedback from Student evaluations

Feedback

More workshop questions would be useful.

Recommendation

The workshops will be gradually expanded to include more follow-up questions.

Unit Learning Outcomes
On successful completion of this unit, you will be able to:
  1. Develop an awareness of the organisational, social and environmental context of management accounting
  2. Apply management accounting techniques to organisational cost management practices
  3. Critically analyse current management accounting techniques and practices in diverse organisational contexts
  4. Evaluate the effectiveness of alternative management accounting techniques.
Alignment of Learning Outcomes, Assessment and Graduate Attributes
N/A Level
Introductory Level
Intermediate Level
Graduate Level
Professional Level
Advanced Level

Alignment of Assessment Tasks to Learning Outcomes

Assessment Tasks Learning Outcomes
1 2 3 4
1 - Written Assessment - 50%
2 - Online Test - 50%

Alignment of Graduate Attributes to Learning Outcomes

Graduate Attributes Learning Outcomes
1 2 3 4
1 - Communication
2 - Problem Solving
3 - Critical Thinking
4 - Information Literacy
5 - Team Work
6 - Information Technology Competence
7 - Cross Cultural Competence
8 - Ethical practice
9 - Social Innovation
10 - Aboriginal and Torres Strait Islander Cultures
Textbooks and Resources

Textbooks

Prescribed

Horngren's Cost Accounting, Enhanced eBook

Global Edition, 17th edition (2021)
Authors: Datar, Srikant M., Rajan, Madhav V.
Pearson
Sydney Sydney , NSW , Australia
ISBN: 9781292363202
Binding: eBook

IT Resources

You will need access to the following IT resources:
  • CQUniversity Student Email
  • Internet
  • Unit Website (Moodle)
  • Microsoft Office or equivalent (wordprocessing and spreadsheet)
Referencing Style

All submissions for this unit must use the referencing style: American Psychological Association 7th Edition (APA 7th edition)

For further information, see the Assessment Tasks.

Teaching Contacts
Gerard Ilott Unit Coordinator
g.ilott@cqu.edu.au
Schedule
Week 1 Begin Date: 10 Jul 2023

Module/Topic

Data Analytics

Chapter

11

Events and Submissions/Topic

Week 2 Begin Date: 17 Jul 2023

Module/Topic

Business Strategy and the Balanced Scorecard

Chapter

13

Events and Submissions/Topic

Week 3 Begin Date: 24 Jul 2023

Module/Topic

Long-Term Pricing Decisions

Chapter

14

Events and Submissions/Topic

Week 4 Begin Date: 31 Jul 2023

Module/Topic

Customer Profitability Analysis

Chapter

15

Events and Submissions/Topic

Week 5 Begin Date: 07 Aug 2023

Module/Topic

The Balanced Scorecard and Product Quality

Chapter

20

Events and Submissions/Topic

Vacation Week Begin Date: 14 Aug 2023

Module/Topic


Chapter


Events and Submissions/Topic

Week 6 Begin Date: 21 Aug 2023

Module/Topic

Inventory management and scheduling

Chapter

21

Events and Submissions/Topic

Week 7 Begin Date: 28 Aug 2023

Module/Topic

Capital Budgeting

Chapter

22

Events and Submissions/Topic

Week 8 Begin Date: 04 Sep 2023

Module/Topic

Project Accounting

Chapter

e-Reading Lists

Events and Submissions/Topic

Assessment task 1 Due: Week 8 Friday (8 Sept 2023) 11:55 pm AEST
Week 9 Begin Date: 11 Sep 2023

Module/Topic

Management Control Systems

Chapter

23

Events and Submissions/Topic

Week 10 Begin Date: 18 Sep 2023

Module/Topic

Performance Measurement

Chapter

24

Events and Submissions/Topic

Week 11 Begin Date: 25 Sep 2023

Module/Topic

Integrated Reporting

Chapter

e-Reading Lists

Events and Submissions/Topic

Week 12 Begin Date: 02 Oct 2023

Module/Topic

Integrated Reporting

Chapter

Own readings

Events and Submissions/Topic

Review/Exam Week Begin Date: 09 Oct 2023

Module/Topic

Chapter

Events and Submissions/Topic

Assessment task 2, assessing topics covered in weeks 7 to 12.

Exam Week Begin Date: 16 Oct 2023

Module/Topic

Chapter

Events and Submissions/Topic

Assessment Tasks

1 Written Assessment

Assessment Title
Assessment task 1

Task Description

This assessment task assesses topics covered in weeks 1 to 6.

The question for this task will be uploaded to Moodle in the Assessment block during the term.You will be required to demonstrate advanced skills in report writing and spreadsheet modelling.


Please check Moodle and your email regularly for any updates or information relating to both assessment tasks during the term.



Assessment Due Date

Week 8 Friday (8 Sept 2023) 11:55 pm AEST


Return Date to Students

Weighting
50%

Assessment Criteria

A marking criteria sheet will be provided with the Assessment Task Questions, indicating how marks will be allocated. Broadly, the criteria will reflect the following:

  • Quality of your analysis: 60%
  • Quality of your modelling: 20%
  • Quality of your written presentation: 20%.



Referencing Style

Submission
Online

Submission Instructions
Submit via the secure link in Moodle.

Learning Outcomes Assessed
  • Develop an awareness of the organisational, social and environmental context of management accounting
  • Apply management accounting techniques to organisational cost management practices
  • Critically analyse current management accounting techniques and practices in diverse organisational contexts

2 Online Test

Assessment Title
Online Test

Task Description

The online test can assess all modules in this unit. The details of the duration of the test and the modules being assessed will be announced during Week 10 in Moodle.


Assessment Due Date

The scheduled time for the online test will be announced during term. Please watch Moodle for announcements.


Return Date to Students

The results of the online test will be made available following the certification of all grades.


Weighting
50%

Assessment Criteria

No Assessment Criteria


Referencing Style

Submission
Online

Learning Outcomes Assessed
  • Apply management accounting techniques to organisational cost management practices
  • Critically analyse current management accounting techniques and practices in diverse organisational contexts
  • Evaluate the effectiveness of alternative management accounting techniques.

Academic Integrity Statement

As a CQUniversity student you are expected to act honestly in all aspects of your academic work.

Any assessable work undertaken or submitted for review or assessment must be your own work. Assessable work is any type of work you do to meet the assessment requirements in the unit, including draft work submitted for review and feedback and final work to be assessed.

When you use the ideas, words or data of others in your assessment, you must thoroughly and clearly acknowledge the source of this information by using the correct referencing style for your unit. Using others’ work without proper acknowledgement may be considered a form of intellectual dishonesty.

Participating honestly, respectfully, responsibly, and fairly in your university study ensures the CQUniversity qualification you earn will be valued as a true indication of your individual academic achievement and will continue to receive the respect and recognition it deserves.

As a student, you are responsible for reading and following CQUniversity’s policies, including the Student Academic Integrity Policy and Procedure. This policy sets out CQUniversity’s expectations of you to act with integrity, examples of academic integrity breaches to avoid, the processes used to address alleged breaches of academic integrity, and potential penalties.

What is a breach of academic integrity?

A breach of academic integrity includes but is not limited to plagiarism, self-plagiarism, collusion, cheating, contract cheating, and academic misconduct. The Student Academic Integrity Policy and Procedure defines what these terms mean and gives examples.

Why is academic integrity important?

A breach of academic integrity may result in one or more penalties, including suspension or even expulsion from the University. It can also have negative implications for student visas and future enrolment at CQUniversity or elsewhere. Students who engage in contract cheating also risk being blackmailed by contract cheating services.

Where can I get assistance?

For academic advice and guidance, the Academic Learning Centre (ALC) can support you in becoming confident in completing assessments with integrity and of high standard.

What can you do to act with integrity?