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
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
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).
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
Assessment Overview
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.
All University policies are available on the CQUniversity Policy site.
You may wish to view these policies:
- Grades and Results Policy
- Assessment Policy and Procedure (Higher Education Coursework)
- Review of Grade Procedure
- Student Academic Integrity Policy and Procedure
- Monitoring Academic Progress (MAP) Policy and Procedure - Domestic Students
- Monitoring Academic Progress (MAP) Policy and Procedure - International Students
- Student Refund and Credit Balance Policy and Procedure
- Student Feedback - Compliments and Complaints Policy and Procedure
- Information and Communications Technology Acceptable Use Policy and Procedure
This list is not an exhaustive list of all University policies. The full list of University policies are available on the CQUniversity Policy site.
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
More workshop questions would be useful.
The workshops will be gradually expanded to include more follow-up questions.
- 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
- Evaluate the effectiveness of alternative management accounting techniques.
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
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
- CQUniversity Student Email
- Internet
- Unit Website (Moodle)
- Microsoft Office or equivalent (wordprocessing and spreadsheet)
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.
g.ilott@cqu.edu.au
Module/Topic
Data Analytics
Chapter
11
Events and Submissions/Topic
Module/Topic
Business Strategy and the Balanced Scorecard
Chapter
13
Events and Submissions/Topic
Module/Topic
Long-Term Pricing Decisions
Chapter
14
Events and Submissions/Topic
Module/Topic
Customer Profitability Analysis
Chapter
15
Events and Submissions/Topic
Module/Topic
The Balanced Scorecard and Product Quality
Chapter
20
Events and Submissions/Topic
Module/Topic
Chapter
Events and Submissions/Topic
Module/Topic
Inventory management and scheduling
Chapter
21
Events and Submissions/Topic
Module/Topic
Capital Budgeting
Chapter
22
Events and Submissions/Topic
Module/Topic
Project Accounting
Chapter
e-Reading Lists
Events and Submissions/Topic
Module/Topic
Management Control Systems
Chapter
23
Events and Submissions/Topic
Module/Topic
Performance Measurement
Chapter
24
Events and Submissions/Topic
Module/Topic
Integrated Reporting
Chapter
e-Reading Lists
Events and Submissions/Topic
Module/Topic
Integrated Reporting
Chapter
Own readings
Events and Submissions/Topic
Module/Topic
Chapter
Events and Submissions/Topic
Assessment task 2, assessing topics covered in weeks 7 to 12.
Module/Topic
Chapter
Events and Submissions/Topic
1 Written Assessment
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.
Week 8 Friday (8 Sept 2023) 11:55 pm AEST
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%.
- 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
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.
The scheduled time for the online test will be announced during term. Please watch Moodle for announcements.
The results of the online test will be made available following the certification of all grades.
No Assessment Criteria
- 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.
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?
