Department of Accounting and Corporate Governance
MACQUARIE UNIVERSITY FACULTY OF BUSINESS AND ECONOMICS UNIT OUTLINE
Year and Semester: Unit Convenor: Prerequisites / Corequisites: Credit Points:
2011 Second Semester Rahat Munir ACCG200 3 Credit Points
Students in this unit should read this unit outline carefully at the start of semester. It contains important information about the unit. Additional materials referred to in the unit outline must be read and are considered integral parts of the unit outline. If anything in it is unclear, please consult the Unit Convenor. ABOUT THIS UNIT Unit Description • The unit focuses on strategies, organisational structures, performance measurement systems, motivation and sustainability from a management accounting perspective. We explore how organisations establish strategies to create and sustain stakeholder value. Once established, a strategy requires that an organisation’s structure is aligned with it, that internal business processes deliver attributes that are valued by customers, and that employees continue to be motivated for its successful implementation. We demonstrate that management accounting plays a very significant role in supporting and directing these requirements for successful implementation of organisational strategies By the end of this unit students should be able to propose coherent strategies, design suitable organisational structures and employ various approaches to measuring and managing performance. In addition, students should be able to apply appropriate management accounting technologies to effectively and efficiently manage suppliers, customers, costs and quality to support organisational strategies. These outcomes contribute to the development of critical, analytical and integrative thinking and the ability to be aware of environmental and social impacts of organisational decision making. • This unit is worth 3 credit points, which means that the workload is about 9 hours per week. This workload includes a 2-hour lecture and 1-hour tutorial, and is applied across the 15 weeks during the semester, that is, the 13 teaching weeks plus the 2 mid-semester recess weeks.
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This unit constitutes part of the core curriculum of studies required by CPA Australia, the Institute of Chartered Accountants in Australia and NIA membership. It is one of three undergraduate units in cost and management accounting.
Room Number Telephone
Email firstname.lastname@example.org Please note that any correspondence with the UC, DUC & TA must be sent using the official unit email account. Staff will not respond to emails sent to their individual email addresses.
Unit Convenor (UC) Rahat Munir Deputy Unit Convenor (DUC) Aleksandra PopVasileva Teaching Administrator (TA) Ms. Kim Lu Other Lecturers and Staff Sessional Staff
9850 4765 9850 4854 9850 4821
To be advised (see unit website)
CONSULTATION TIMES Students will be notified of staff consultation hours during the first tutorial in week 2. The consultation timetable will also be made available on the unit’s website. Full-time members of staff will be available for two hours per week to conduct consultations on a drop-in basis. Sessional staff members may also be available for consultation. You are encouraged to seek help at a time that is convenient to you from a staff member teaching on this unit during their regular consultation hours. In special circumstances, an appointment may be made outside regular consultation hours. Staff will not conduct any consultations by email. You may, however, phone staff during their consultation hours. In order to gain access to staff during their consultation hours please ring the staff member from the phones available in the lobby area on levels 1, 2 and 3 of building E4A (phone numbers will also be provided on the unit’s website)....