This course provides students with an appreciation of the increasingly important management accounting issues of organisational cost management and management control systems. Here, technical issues of cost management and management accounting control systems are explored within a broader social and organisational context. The course explores management accounting techniques for cost management, including life-cycle costing and the theory of constraints; develops an appreciation of the forms, benefits and limitations of management accounting systems; and examines behavioural consequences of the implementation of management accounting systems as well as managerial decision making in organisations.

Learning Outcomes

Upon successful completion, students will have the knowledge and skills to:

1. Evaluate the effectiveness of alternative management accounting techniques and to apply them to organisational cost management practices;
2. Appraise current management accounting techniques and practices in their organisational context;
3. Appreciate the organisational, social and environmental context of management accounting;
4. Appraise management accounting control systems design and implementation in organisations;
5. Learn within teams — to co-operate with team members, to assume leadership and to manage differences and conflicts.

Research-Led Teaching

This course draws upon business practices, case studies and the research experience of the convenor. The team assignment is set in a practical business context and requires students to conduct research and refer to past empirical accounting research in responding to the requirements.

Required Resources

Prescribed Text

Blocher, Stout, Juras, Smith, Stevenson, Langfield-Smith, Smith, Andon, Hilton, Thorne (2019) Strategic Decision Making and Operations Management (Customised), McGraw Hill Education, Sydney, Australia.

Students are expected to have access to a copy of the prescribed book for the duration of the semester. The book can be purchased from the on campus bookshop, with a small number of copies of the text also available for 2 hour loan in the reserve loan section of the Chifley Library. There is also an e-book version which can be purchased via the link on Wattle.

Staff Feedback

Students will be given feedback in various ways in this course, including verbal or written feedback on the return of assessment tasks, during class discussion, or during consultation with staff.

Student Feedback

ANU is committed to the demonstration of educational excellence and regularly seeks feedback from students. Students are encouraged to offer feedback directly to their Course Convener or through their College and Course representatives (if applicable). The feedback given in these surveys is anonymous and provides the Colleges, University Education Committee and Academic Board with opportunities to recognise excellent teaching, and opportunities for improvement. The Surveys and Evaluation website provides more information on student surveys at ANU and reports on the feedback provided on ANU courses.

Other Information

ASSESSMENT REQUIREMENTS

As a further academic integrity control, students may be selected for a 15 minute individual oral examination of their written assessment submissions.

Any student identified, either during the current semester or in retrospect, as having used ghost writing services will be investigated under the University’s Academic Misconduct Rule.

 

COMMUNICATION

Email and the Wattle Course Website

Email and the Wattle course website are the preferred ways of communication.

If necessary, the lecturer and tutors for this course will contact students on their official ANU student email address. Students should use this email address when contacting staff as spam filters used by ANU may not allow other email addresses to be received. Information about your enrolment and fees from the Registrar and Student Services' office will also be sent to this email address.

 

Announcements

Students are expected to check the Wattle site for announcements about this course, e.g. changes to timetables or notifications of cancellations. Notifications of emergency cancellations of lectures or tutorials will be posted on the door of the relevant room.

Class Schedule

Week/Session	Summary of Activities	Assessment
1	Introduction to Strategic Management Accounting and Control
2	Cost Management Systems: Managing Cost	Online Quiz 1 Open
3	Cost Management Systems: Managing Cost II	Puiblic Holiday - Video podcast will be available on Wattle
4	Cost Management Systems: Managing Inventory	Online Quiz 2 Open
5	Cost Management Systems: Managing Inventory II
6	Mid-semester Exam	No Lecture and no tutorials
7	Cost Management Systems: Managing Quality
8	Cost Management Systems: Managing Projects	Online Quiz 3 Open Puiblic Holiday - Video podcast will be available on Wattle
9	Management Control Systems: Designing Management Control Systems
10	Management Control Systems: Responsibility Centres and Transfer Pricing	Team Assignment Due 4pm Tuesday 12th May
11	Management Control Systems: Incentive Compensation Systems
12	Management Control Systems: Performance Measurement Systems

Tutorial Registration

Please see Wattle for tutors’ information.

Tutorial signup for this course will be done via the Wattle website. Detailed information about signup times will be provided on Wattle. When tutorials are available for enrolment, follow these steps:

1.  Log on to Wattle, and go to the course site.

2.  Click on the link “Tutorial enrolment”

3.  On the right of the screen, click on the tab “Become Member of ……” for the tutorial class you wish to enter.

4.  Confirm your choice

If you need to change your enrolment, you will be able to do so by clicking on the tab “Leave group…” and then re-enrol in another group. You will not be able to enrol in groups that have reached their maximum number. Please note that enrolment in ISIS must be finalised for you to have access to Wattle.

Assessment Summary

Assessment task	Value	Due Date	Return of assessment	Learning Outcomes
Online Quizzes	10 %	06/03/2020	09/03/2020	1,2,3,4
Team Assignment	20 %	12/05/2020	03/06/2020	1,2,3,4,5
Mid-semester Examination	20 %	30/03/2020	08/05/2020	1,2
Final Examination	50 %	04/06/2020	02/07/2020	1,2,3,4

* If the Due Date and Return of Assessment date are blank, see the Assessment Tab for specific Assessment Task details

Policies

ANU has educational policies, procedures and guidelines, which are designed to ensure that staff and students are aware of the University’s academic standards, and implement them. Students are expected to have read the Academic Misconduct Rule before the commencement of their course. Other key policies and guidelines include:

• Student Assessment (Coursework) Policy and Procedure
• Special Assessment Consideration Policy and General Information 
• Student Surveys and Evaluations
• Deferred Examinations
• Student Complaint Resolution Policy and Procedure

Assessment Requirements

The ANU is using Turnitin to enhance student citation and referencing techniques, and to assess assignment submissions as a component of the University's approach to managing Academic Integrity. For additional information regarding Turnitin please visit the ANU Online website. In rare cases where online submission using Turnitin software is not technically possible; or where not using Turnitin software has been justified by the Course Convener and approved by the Associate Dean (Education) on the basis of the teaching model being employed; students shall submit assessment online via ‘Wattle’ outside of Turnitin, or failing that in hard copy, or through a combination of submission methods as approved by the Associate Dean (Education). The submission method is detailed below.

Moderation of Assessment

Marks that are allocated during Semester are to be considered provisional until formalised by the College examiners meeting at the end of each Semester. If appropriate, some moderation of marks might be applied prior to final results being released.

Participation

This is an on-campus course. Attendance at all teaching events, while not compulsory, is expected in line with “Code of Practice for Teaching and Learning”, clause 2 paragraph (b).

Examination(s)

Details regarding materials and equipment that is permitted in an examination room can be found on the ANU website:

http://www.anu.edu.au/students/program-administration/assessments-exams/examination-conduct

Information regarding permitted examination materials for the course will be available on the examination timetable website when the examination timetable is released:

http://timetable.anu.edu.au/

Assessment Task 1

Online Quizzes

Due Dates: Weeks 2, 4 & 8; This assessment task is assessed during the relevant weeks. The due date listed in the assessment summary is the earliest possible date, and the return date listed in the assessment summary is the return date of the first quiz.

Duration: 15 minutes each

Instruction: Quizzes are available on Wattle. There will be three online quizzes with questions linked to the lectures (and readings) of the preceding weeks and up to, and including the tutorial questions of that week. The average of the three online quiz scores will be considered in the final quiz grade. Any adjustment for absence resulting in missing any quiz must be approved by the course convenor.

Availability: Each quiz will be available from 12pm on Friday in the respective week and close on 12pm on the Monday after.

Return: Marked quizzes will be available for review immediately after the close of each quiz.

Assessment Task 2

Team Assignment

Due Date: 4pm Tuesday 12th May

Instruction: This written report is to include an executive summary and to be no more than 2,500 words (excluding the executive summary). The assignment requirements will be distributed through wattle latest by Week 5 with submission through Turnitin. This Team Assignment must be submitted in teams of either FOUR or FIVE members. Students need to form their own teams and members do not need to be from the same tutorial. The final submission will be assessed on its merits irrespective of the number of members in a team.

Assessment Task 3

Mid-semester Examination

The mid-semester exam covers topics covered in lectures from weeks 1-4 inclusive. It will be a closed book examination of 1.5 hours duration.

Due Date: Centrally administered examinations through Examinations, Graduations & Prizes will be timetabled prior to the examination period. Mid-semester exams will be held in either Week 6 or Week 7. The due date listed in the assessment summary is the earliest possible date. Please check ANU Timetabling for further information. Exam scripts will not be returned. Students may review their exam scripts by appointment during scheduled sessions at the RSA School Office.

Permitted materials for the mid-semester examination:

• Translation dictionaries with signed permission forms. Permission forms for translation dictionaries are available from Wattle or the RSA School Office foyer. Electronic dictionaries are not allowed.
• Non-programmable calculator.

Assessment Task 4

Final Examination

The final exam covers all topics. It will be a closed book examination of 3 hours duration.

Due Date: Centrally administered examinations through Examinations, Graduations & Prizes will be timetabled prior to the examination period. The due date listed in the assessment summary is the earliest possible date. Please check ANU Timetabling for further information. Exam scripts will not be returned. Students may review their exam scripts by appointment during scheduled sessions at the RSA School Office.

Permitted materials for the final examination:

• Translation dictionaries with signed permission forms. Permission forms for translation dictionaries are available from Wattle or the RSA School Office foyer. Electronic dictionaries are not allowed.
• Non-programmable calculator.

Academic Integrity

Academic integrity is a core part of the ANU culture as a community of scholars. At its heart, academic integrity is about behaving ethically, committing to honest and responsible scholarly practice and upholding these values with respect and fairness.

The ANU commits to assisting all members of our community to understand how to engage in academic work in ways that are consistent with, and actively support academic integrity. The ANU expects staff and students to be familiar with the academic integrity principle and Academic Misconduct Rule, uphold high standards of academic integrity and act ethically and honestly, to ensure the quality and value of the qualification that you will graduate with.

The Academic Misconduct Rule is in place to promote academic integrity and manage academic misconduct. Very minor breaches of the academic integrity principle may result in a reduction of marks of up to 10% of the total marks available for the assessment. The ANU offers a number of online and in person services to assist students with their assignments, examinations, and other learning activities. Visit the Academic Skills website for more information about academic integrity, your responsibilities and for assistance with your assignments, writing skills and study.

Online Submission

You will be required to electronically sign a declaration as part of the submission of your assignment. Please keep a copy of the assignment for your records. Unless an exemption has been approved by the Associate Dean (Education) submission must be through Turnitin.

Hardcopy Submission

Hard copy submissions are not required. Please keep a copy of tasks completed for your records.

Late Submission

Late submission of the team assignment without an extension are penalised at the rate of 5% of the possible marks available per working day or part thereof. Late submission of assessment tasks is not accepted after 10 working days after the due date, or on or after the date specified in the course outline for the return of the assessment item.

Late submission not permitted for all other assessments. Submission of assessment tasks without an extension after the due date is not permitted, a mark of 0 will be awarded.

Referencing Requirements

Accepted academic practice for referencing sources that you use in presentations can be found via the links on the Wattle site, under the file named “ANU and College Policies, Program Information, Student Support Services and Assessment”. Alternatively, you can seek help through the Students Learning Development website.

Extensions and Penalties

Extensions and late submission of assessment pieces are covered by the Student Assessment (Coursework) Policy and Procedure. Extensions may be granted for assessment pieces that are not examinations or take-home examinations. If you need an extension, you must request an extension in writing on or before the due date. If you have documented and appropriate medical evidence that demonstrates you were not able to request an extension on or before the due date, you may be able to request it after the due date.

Privacy Notice

The ANU has made a number of third party, online, databases available for students to use. Use of each online database is conditional on student end users first agreeing to the database licensor’s terms of service and/or privacy policy. Students should read these carefully. In some cases student end users will be required to register an account with the database licensor and submit personal information, including their: first name; last name; ANU email address; and other information.
In cases where student end users are asked to submit ‘content’ to a database, such as an assignment or short answers, the database licensor may only use the student’s ‘content’ in accordance with the terms of service – including any (copyright) licence the student grants to the database licensor. Any personal information or content a student submits may be stored by the licensor, potentially offshore, and will be used to process the database service in accordance with the licensors terms of service and/or privacy policy.
If any student chooses not to agree to the database licensor’s terms of service or privacy policy, the student will not be able to access and use the database. In these circumstances students should contact their lecturer to enquire about alternative arrangements that are available.

Distribution of grades policy

Academic Quality Assurance Committee monitors the performance of students, including attrition, further study and employment rates and grade distribution, and College reports on quality assurance processes for assessment activities, including alignment with national and international disciplinary and interdisciplinary standards, as well as qualification type learning outcomes.

Since first semester 1994, ANU uses a grading scale for all courses. This grading scale is used by all academic areas of the University.

Support for students

The University offers students support through several different services. You may contact the services listed below directly or seek advice from your Course Convener, Student Administrators, or your College and Course representatives (if applicable).

• ANU Health, safety & wellbeing for medical services, counselling, mental health and spiritual support
• ANU Diversity and inclusion for students with a disability or ongoing or chronic illness
• ANU Dean of Students for confidential, impartial advice and help to resolve problems between students and the academic or administrative areas of the University
• ANU Academic Skills and Learning Centre supports you make your own decisions about how you learn and manage your workload.
• ANU Counselling Centre promotes, supports and enhances mental health and wellbeing within the University student community.
• ANUSA supports and represents undergraduate and ANU College students
• PARSA supports and represents postgraduate and research students