This course provides students with an appreciation of the increasingly important management accounting issues of organisational cost management and management control systems. 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 related to cost management, including life-cycle costing and the theory of constraints; develops an appreciation of different 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. Demonstrate an understanding of 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

Students are expected to have access to a copy of the prescribed book(s) for the duration of the semester. A few copies of the textbooks may be available for 2 hour loan in the reserve loan section of the Chifley Library.

Prescribed textbooks:

Stevenson, W.J. Operations Management 14ed (International edition);

Bol, J. and Blanche, J. M. Operational Risk Management: Organizational Controls and Incentive System Design.

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). Feedback can also be provided to Course Conveners and teachers via the Student Experience of Learning & Teaching (SELT) feedback program. SELT surveys are confidential and also provide the Colleges and ANU Executive with opportunities to recognise excellent teaching, and opportunities for improvement.

Other Information

Assessment Requirements

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 Integrity Rule.

 

COMMUNICATION

Email and the Wattle course website are the preferred ways of communication. Student forums are set up on Wattle for each topic and can be viewed by all enrolled students and teaching staff. Students are encouraged to post any questions they have in the appropriate forum.

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. 

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
4	Cost Management Systems: Managing Inventory	Online Quiz 2 Open
5	Cost Management Systems: Managing Inventory II
6	Cost Management Systems: Managing Quality
7	Cost Management Systems: Managing Projects
8	Management Control Systems: Designing Management Control Systems	Online Quiz 3 Open
9	Management Control Systems: Designing Management Control Systems II
10	Management Control Systems: Responsibility Centres and Transfer Pricing	Team Assignment Due 4pm Thursday 12th October
11	Management Control Systems: Incentive Compensation Systems
12	Management Control Systems: Performance Measurement Systems

Tutorial Registration

Tutorials will be held weekly on campus (starting from Week 2). Tutorial times will be made available via MyTimetable. Two weeks before the commencement of semester, please check the MyTimetable website for details of tutorial availability and release.

ANU utilises MyTimetable to enable students to view the timetable for their enrolled courses, browse, then self-allocate to small teaching activities/tutorials so they can better plan their time. Find out more on the Timetable webpage.

Please see Wattle for tutors’ information.

Assessment Summary

Assessment task	Value	Due Date	Return of assessment	Learning Outcomes
Online Quizzes	10 %	04/08/2023	07/08/2022	1,2,3,4
Team Assignment	25 %	12/10/2023	01/11/2023	1,2,3,4,5
Final Examination	65 %	02/11/2023	30/11/2023	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 Integrity Rule before the commencement of their course. Other key policies and guidelines include:

• Academic Integrity Policy and Procedure
• Student Assessment (Coursework) Policy and Procedure
• Special Assessment Consideration Guideline and General Information 
• Student Surveys and Evaluations
• Deferred Examinations
• Student Complaint Resolution Policy and Procedure
• Code of practice for teaching and learning

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 Academic Skills 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

Course delivery: on-campus lecture (recording on Echo360) and weekly on-campus tutorials. Attendance at all classes, while not compulsory, is expected in line with “Code of Practice for Teaching and Learning”, clause 2 paragraph (h).

Examination(s)

Information regarding permitted examination materials for the course will be available on the examination timetable website when the examination timetable is released: https://exams.anu.edu.au/timetable/

Assessment Task 1

Online Quizzes

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

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. The return date listed in the assessment summary is for the first quiz.

Assessment Task 2

Team Assignment

Due Date: 4pm Thursday 12th October

Instruction: This written report is to include an executive summary and to be no more than eight pages (excluding the executive summary, references and appendix). Penalties (if any) for exceeding the page limit will be specified in the actual assessment task requirements. The assignment requirements will be distributed through wattle latest by Week 6 with submission through Turnitin. This Team Assignment must be submitted in teams of either FOUR or FIVE members via Turnitin on Wattle. 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

Final Examination

The final exam will be a in-person exam with a duration of either 2 or 3 hours writing time plus 15 or 30 minutes reading time. Details will be provided no later than Week 10.

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. Information regarding exam script viewing will be provided in due course.

Academic Integrity

Academic integrity is a core part of the ANU culture as a community of scholars. The University’s students are an integral part of that community. The academic integrity principle commits all students to engage in academic work in ways that are consistent with, and actively support, academic integrity, and to uphold this commitment by behaving honestly, responsibly and ethically, and with respect and fairness, in scholarly practice.

The University expects all staff and students to be familiar with the academic integrity principle, the Academic Integrity Rule 2021, the Policy: Student Academic Integrity and Procedure: Student Academic Integrity, and to uphold high standards of academic integrity to ensure the quality and value of our qualifications.

The Academic Integrity Rule 2021 is a legal document that the University uses to promote academic integrity, and manage breaches of the academic integrity principle. The Policy and Procedure support the Rule by outlining overarching principles, responsibilities and processes. The Academic Integrity Rule 2021 commences on 1 December 2021 and applies to courses commencing on or after that date, as well as to research conduct occurring on or after that date. Prior to this, the Academic Misconduct Rule 2015 applies.

 

The University commits to assisting all students to understand how to engage in academic work in ways that are consistent with, and actively support academic integrity. All coursework students must complete the online Academic Integrity Module (Epigeum), and Higher Degree Research (HDR) students are required to complete research integrity training. The Academic Integrity website provides information about services available to assist students with their assignments, examinations and other learning activities, as well as understanding and upholding academic integrity.

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 not permitted. If submission of assessment tasks without an extension after the due date is not permitted, a mark of 0 will be awarded.

Referencing Requirements

The Academic Skills website has information to assist you with your writing and assessments. The website includes information about Academic Integrity including referencing requirements for different disciplines. There is also information on Plagiarism and different ways to use source material.

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 Access 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