AYB321 Strategic Management Accounting
To view more information for this unit, select Unit Outline from the list below. Please note the teaching period for which the Unit Outline is relevant.
| Unit code: | AYB321 |
|---|---|
| Prerequisite(s): | AYB225 or AYB202 |
| Equivalent(s): | AYX321 |
| Credit points: | 12 |
| Timetable | Details in HiQ, if available |
| Availabilities |
|
| CSP student contribution | $2,040 |
| Pre-2021 CSP student contribution | $1,597 The pre-2021 commonwealth supported place (CSP) contribution amount only applies to students enrolled in a course prior to 2021. To learn more, visit our Understanding your fees page. |
| Domestic tuition unit fee | $3,024 |
| International unit fee | $4,176 |
Unit Outline: Semester 1 2024, Gardens Point, Internal
| Unit code: | AYB321 |
|---|---|
| Credit points: | 12 |
| Pre-requisite: | AYB225 or AYB202 |
| Equivalent: | AYX321 |
| Coordinator: | Natalie Elms | natalie.elms@qut.edu.au |
Overview
Strategic management accounting is a key component of the overall skills base of today’s professional accountant. This unit will provide an in-depth understanding of management accounting techniques designed to support strategy by building on the technical knowledge gained in AYB202. The unit examines the strategic management accountants’ role in dynamic organisations and considers the skills and competencies that management accountants should develop to stay competitive as value-adding members of management teams in the global business environment. By the end of this unit, students will be able to identify and analyse complex situations from a strategic perspective and generate a range of effective alternative options and innovative solutions suitable for real-world situations.
Learning Outcomes
On successful completion of this unit you will be able to:
- Demonstrate advanced knowledge of strategic management accounting concepts and frameworks.
- Exercise critical thinking, evaluation and judgement for evidence-based problem solving, decision making and planning across a range of strategic management accounting issues.
- Effectively communicate in a debating forum about a strategic management accounting issue.
- Communicate in written form to professionally structure and present ideas, judgements and opinions and apply teamwork knowledge and skills to work with others.
Content
AYB321 Strategic Management Accounting focuses on many of the significant developments that have occurred in the practice of management accounting. Whilst AYB225/AYB202 Management Accounting has examined some of these developments (e.g. Balanced Scorecard and Activity Based Costing), this unit consolidates upon the technical understanding of how these tools are applied in practice by taking a more strategic orientation to the application of the techniques to managerial decision making. It is assumed in this course that students have an appreciation and good understanding of the basic management accounting concepts and techniques.
Throughout the course students will apply logic and analytical tools to address critical issues across five decision domains: the product domain; the process domain; the entity domain; the customer domain; the supply chain domain.
QUT Business Capabilities (Undergraduate)
The content and assessment in this unit are aligned to a selection of the following set of QUT Business Capabilities, also known as Assurance of Learning Goals (AoLs). Developing these capabilities will assist you to meet the desired graduate outcomes set at QUT and equip you with the knowledge and skills to succeed in your chosen career.
Knowledge and Technological Skills (KS)
1.1 Demonstrate and apply integrated discipline (including technical) knowledge across the broad field of business with depth in one or more core business disciplines
1.2 Apply technical and technological skills appropriate and effective for real world business purposes and contexts.
Higher Order Thinking (HO)
2.1 Investigate real world business issues and situations through the effective analysis, evaluation and synthesis of theory and practice
2.2 Exercise independent judgement and initiative in adapting and applying knowledge and skills for effective planning, problem solving and decision making in diverse contexts.
Professional Communication (PC)
3.1 Use information literacy skills, and communicate effectively and professionally in written forms and using media appropriate for diverse purposes and contexts
3.2 Use information literacy skills, and communicate effectively and professionally in oral forms, appropriate for diverse purposes and contexts.
Teamwork and Self (TS)
4.1 Exercise self-reflection, responsibility and accountability in relation to own learning and professional practice.
4.2 Apply teamwork knowledge and skills for effective collaboration across diverse purposes and contexts
Social, Ethical and Global Understanding (SE)
5.1 Demonstrate and apply knowledge of ethical and legal principles and practices in analysing and responding to business issues
5.2 Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues in national and international business contexts.
Learning Approaches
All learning material other than the prescribed text will be made available using the unit's Canvas site.
Weekly lectures and tutorial sessions are designed to facilitate the achievement of the aims and learning outcomes of the unit. The teaching and learning approaches in this unit allow students to develop and demonstrate their competence through active participation.
Feedback on Learning and Assessment
Students will receive feedback in various forms throughout the semester which may include:
- Informal: worked examples, such as verbal feedback in class, personal consultation
- Formal: in writing, such as checklists (e.g. criteria sheets), written commentary
- Direct: to individual students, either in written form or in consultation
- Indirect: to the whole class
Assessment
Overview
The assessment aims to support your achievement of the learning outcomes for this Unit. It has been designed to allow you to both:
- receive feedback on your learning as you progress toward the development of knowledge, understanding, skills and attitudes (formative assessment); and
- demonstrate your learning in order to achieve a final grade (summative assessment).
Unit Grading Scheme
7- point scale
Assessment Tasks
Assessment: Multiple Choice Quiz
The online multiple choice quiz will test students' knowledge on topics 1-3.
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): KS (1.1)
Assessment: Tutorial Assessment
Each student group will debate their assigned side of a topic's debate motion. Each team will have 15 minutes to make their case based on their side of the assigned question; rebut the other team's views and conclude.
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): PC (3.1), PC (3.2), TS (4.2)
Assessment: Final Examination
The final examination will be held in the formal examination period at the end of the semester, with the date and time of the exam set by Central Examinations. The exam will consist of higher order thinking questions.
Formative or Summative: Summative
Business Capabilities (AoL goals): KS (1.1), HO (2.2)
This examination will be an invigilated face-to-face exam undertaken either on campus or at an examination centre. Students may be required to attend campus or an assessment centre for the purposes of assessment, regardless of the attendance mode for the unit.
Academic Integrity
Students are expected to engage in learning and assessment at QUT with honesty, transparency and fairness. Maintaining academic integrity means upholding these principles and demonstrating valuable professional capabilities based on ethical foundations.
Failure to maintain academic integrity can take many forms. It includes cheating in examinations, plagiarism, self-plagiarism, collusion, and submitting an assessment item completed by another person (e.g. contract cheating). It can also include providing your assessment to another entity, such as to a person or website.
You are encouraged to make use of QUT’s learning support services, resources and tools to assure the academic integrity of your assessment. This includes the use of text matching software that may be available to assist with self-assessing your academic integrity as part of the assessment submission process.
Further details of QUT’s approach to academic integrity are outlined in the Academic integrity policy and the Student Code of Conduct. Breaching QUT’s Academic integrity policy is regarded as student misconduct and can lead to the imposition of penalties ranging from a grade reduction to exclusion from QUT.
Resources
Resource Materials
Prescribed text(s)
McNair - Connolly, C. J., and Merchant, K. (2019). Management Accounting: An Integrative Approach. Second Edition. Wiley.
Risk Assessment Statement
There are no out-of-the-ordinary risks associated with lectures or tutorials in this unit. You should, however, familiarise yourself with evacuation procedures operating in the buildings in which you attend classes and take the time to
view the Emergency video.
Unit Outline: Semester 1 2024, Online
| Unit code: | AYB321 |
|---|---|
| Credit points: | 12 |
| Pre-requisite: | AYB225 or AYB202 |
| Equivalent: | AYX321 |
Overview
Strategic management accounting is a key component of the overall skills base of today’s professional accountant. This unit will provide an in-depth understanding of management accounting techniques designed to support strategy by building on the technical knowledge gained in AYB202. The unit examines the strategic management accountants’ role in dynamic organisations and considers the skills and competencies that management accountants should develop to stay competitive as value-adding members of management teams in the global business environment. By the end of this unit, students will be able to identify and analyse complex situations from a strategic perspective and generate a range of effective alternative options and innovative solutions suitable for real-world situations.
Learning Outcomes
On successful completion of this unit you will be able to:
- Demonstrate advanced knowledge of strategic management accounting concepts and frameworks.
- Exercise critical thinking, evaluation and judgement for evidence-based problem solving, decision making and planning across a range of strategic management accounting issues.
- Effectively communicate in a debating forum about a strategic management accounting issue.
- Communicate in written form to professionally structure and present ideas, judgements and opinions and apply teamwork knowledge and skills to work with others.
Content
AYB321 Strategic Management Accounting focuses on many of the significant developments that have occurred in the practice of management accounting. Whilst AYB225/AYB202 Management Accounting has examined some of these developments (e.g. Balanced Scorecard and Activity Based Costing), this unit consolidates upon the technical understanding of how these tools are applied in practice by taking a more strategic orientation to the application of the techniques to managerial decision making. It is assumed in this course that students have an appreciation and good understanding of the basic management accounting concepts and techniques.
Throughout the course students will apply logic and analytical tools to address critical issues across five decision domains: the product domain; the process domain; the entity domain; the customer domain; the supply chain domain.
QUT Business Capabilities (Undergraduate)
The content and assessment in this unit are aligned to a selection of the following set of QUT Business Capabilities, also known as Assurance of Learning Goals (AoLs). Developing these capabilities will assist you to meet the desired graduate outcomes set at QUT and equip you with the knowledge and skills to succeed in your chosen career.
Knowledge and Technological Skills (KS)
1.1 Demonstrate and apply integrated discipline (including technical) knowledge across the broad field of business with depth in one or more core business disciplines
1.2 Apply technical and technological skills appropriate and effective for real world business purposes and contexts.
Higher Order Thinking (HO)
2.1 Investigate real world business issues and situations through the effective analysis, evaluation and synthesis of theory and practice
2.2 Exercise independent judgement and initiative in adapting and applying knowledge and skills for effective planning, problem solving and decision making in diverse contexts.
Professional Communication (PC)
3.1 Use information literacy skills, and communicate effectively and professionally in written forms and using media appropriate for diverse purposes and contexts
3.2 Use information literacy skills, and communicate effectively and professionally in oral forms, appropriate for diverse purposes and contexts.
Teamwork and Self (TS)
4.1 Exercise self-reflection, responsibility and accountability in relation to own learning and professional practice.
4.2 Apply teamwork knowledge and skills for effective collaboration across diverse purposes and contexts
Social, Ethical and Global Understanding (SE)
5.1 Demonstrate and apply knowledge of ethical and legal principles and practices in analysing and responding to business issues
5.2 Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues in national and international business contexts.
Learning Approaches
All learning material other than the prescribed text will be made available using the unit's Canvas site.
Weekly lectures and tutorial sessions are designed to facilitate the achievement of the aims and learning outcomes of the unit. The teaching and learning approaches in this unit allow students to develop and demonstrate their competence through active participation.
Feedback on Learning and Assessment
Students will receive feedback in various forms throughout the semester which may include:
- Informal: worked examples, such as verbal feedback in class, personal consultation
- Formal: in writing, such as checklists (e.g. criteria sheets), written commentary
- Direct: to individual students, either in written form or in consultation
- Indirect: to the whole class
Assessment
Overview
The assessment aims to support your achievement of the learning outcomes for this Unit. It has been designed to allow you to both:
- receive feedback on your learning as you progress toward the development of knowledge, understanding, skills and attitudes (formative assessment); and
- demonstrate your learning in order to achieve a final grade (summative assessment).
Unit Grading Scheme
7- point scale
Assessment Tasks
Assessment: Multiple Choice Quiz
The online multiple choice quiz will test students' knowledge on topics 1-3.
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): KS (1.1)
Assessment: Tutorial Assessment
Each student group will debate their assigned side of a topic's debate motion. Each team will have 15 minutes to make their case based on their side of the assigned question; rebut the other team's views and conclude.
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): PC (3.1), PC (3.2), TS (4.2)
Assessment: Final Examination
The final examination will be held in the formal examination period at the end of the semester, with the date and time of the exam set by Central Examinations. The exam will consist of higher order thinking questions.
Formative or Summative: Summative
Business Capabilities (AoL goals): KS (1.1), HO (2.2)
This examination will be an invigilated face-to-face exam undertaken either on campus or at an examination centre. Students may be required to attend campus or an assessment centre for the purposes of assessment, regardless of the attendance mode for the unit.
Academic Integrity
Students are expected to engage in learning and assessment at QUT with honesty, transparency and fairness. Maintaining academic integrity means upholding these principles and demonstrating valuable professional capabilities based on ethical foundations.
Failure to maintain academic integrity can take many forms. It includes cheating in examinations, plagiarism, self-plagiarism, collusion, and submitting an assessment item completed by another person (e.g. contract cheating). It can also include providing your assessment to another entity, such as to a person or website.
You are encouraged to make use of QUT’s learning support services, resources and tools to assure the academic integrity of your assessment. This includes the use of text matching software that may be available to assist with self-assessing your academic integrity as part of the assessment submission process.
Further details of QUT’s approach to academic integrity are outlined in the Academic integrity policy and the Student Code of Conduct. Breaching QUT’s Academic integrity policy is regarded as student misconduct and can lead to the imposition of penalties ranging from a grade reduction to exclusion from QUT.
Resources
Resource Materials
Prescribed text(s)
McNair - Connolly, C. J., and Merchant, K. (2019). Management Accounting: An Integrative Approach. Second Edition. Wiley.
Risk Assessment Statement
There are no out-of-the-ordinary risks associated with lectures or tutorials in this unit. You should, however, familiarise yourself with evacuation procedures operating in the buildings in which you attend classes and take the time to
view the Emergency video.
Unit Outline: Semester 2 2024, Gardens Point, Internal
| Unit code: | AYB321 |
|---|---|
| Credit points: | 12 |
| Pre-requisite: | AYB225 or AYB202 |
| Equivalent: | AYX321 |
| Coordinator: | Natalie Elms | natalie.elms@qut.edu.au |
Overview
Strategic management accounting is a key component of the overall skills base of today’s professional accountant. This unit will provide an in-depth understanding of management accounting techniques designed to support strategy by building on the technical knowledge gained in AYB202. The unit examines the strategic management accountants’ role in dynamic organisations and considers the skills and competencies that management accountants should develop to stay competitive as value-adding members of management teams in the global business environment. By the end of this unit, students will be able to identify and analyse complex situations from a strategic perspective and generate a range of effective alternative options and innovative solutions suitable for real-world situations.
Learning Outcomes
On successful completion of this unit you will be able to:
- Demonstrate advanced knowledge of strategic management accounting concepts and frameworks.
- Exercise critical thinking, evaluation and judgement for evidence-based problem solving, decision making and planning across a range of strategic management accounting issues.
- Effectively communicate in a debating forum about a strategic management accounting issue.
- Communicate in written form to professionally structure and present ideas, judgements and opinions and apply teamwork knowledge and skills to work with others.
Content
AYB321 Strategic Management Accounting focuses on many of the significant developments that have occurred in the practice of management accounting. Whilst AYB225/AYB202 Management Accounting has examined some of these developments (e.g. Balanced Scorecard and Activity Based Costing), this unit consolidates upon the technical understanding of how these tools are applied in practice by taking a more strategic orientation to the application of the techniques to managerial decision making. It is assumed in this course that students have an appreciation and good understanding of the basic management accounting concepts and techniques.
Throughout the course students will apply logic and analytical tools to address critical issues across five decision domains: the product domain; the process domain; the entity domain; the customer domain; the supply chain domain.
QUT Business Capabilities (Undergraduate)
The content and assessment in this unit are aligned to a selection of the following set of QUT Business Capabilities, also known as Assurance of Learning Goals (AoLs). Developing these capabilities will assist you to meet the desired graduate outcomes set at QUT and equip you with the knowledge and skills to succeed in your chosen career.
Knowledge and Technological Skills (KS)
1.1 Demonstrate and apply integrated discipline (including technical) knowledge across the broad field of business with depth in one or more core business disciplines
1.2 Apply technical and technological skills appropriate and effective for real world business purposes and contexts.
Higher Order Thinking (HO)
2.1 Investigate real world business issues and situations through the effective analysis, evaluation and synthesis of theory and practice
2.2 Exercise independent judgement and initiative in adapting and applying knowledge and skills for effective planning, problem solving and decision making in diverse contexts.
Professional Communication (PC)
3.1 Use information literacy skills, and communicate effectively and professionally in written forms and using media appropriate for diverse purposes and contexts
3.2 Use information literacy skills, and communicate effectively and professionally in oral forms, appropriate for diverse purposes and contexts.
Teamwork and Self (TS)
4.1 Exercise self-reflection, responsibility and accountability in relation to own learning and professional practice.
4.2 Apply teamwork knowledge and skills for effective collaboration across diverse purposes and contexts
Social, Ethical and Global Understanding (SE)
5.1 Demonstrate and apply knowledge of ethical and legal principles and practices in analysing and responding to business issues
5.2 Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues in national and international business contexts.
Learning Approaches
All learning material other than the prescribed text will be made available using the unit's Canvas site.
Weekly lectures and tutorial sessions are designed to facilitate the achievement of the aims and learning outcomes of the unit. The teaching and learning approaches in this unit allow students to develop and demonstrate their competence through active participation.
Feedback on Learning and Assessment
Students will receive feedback in various forms throughout the semester which may include:
- Informal: worked examples, such as verbal feedback in class, personal consultation
- Formal: in writing, such as checklists (e.g. criteria sheets), written commentary
- Direct: to individual students, either in written form or in consultation
- Indirect: to the whole class
Assessment
Overview
The assessment aims to support your achievement of the learning outcomes for this Unit. It has been designed to allow you to both:
- receive feedback on your learning as you progress toward the development of knowledge, understanding, skills and attitudes (formative assessment); and
- demonstrate your learning in order to achieve a final grade (summative assessment).
Unit Grading Scheme
7- point scale
Assessment Tasks
Assessment: Multiple Choice Quiz
The online multiple choice quiz will test students' knowledge on topics 1-3.
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): KS (1.1)
Assessment: Tutorial Assessment
Each student group will debate their assigned side of a topic's debate motion. Each team will have 15 minutes to make their case based on their side of the assigned question; rebut the other team's views and conclude.
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): PC (3.1), PC (3.2), TS (4.2)
Assessment: Final Examination
The final examination will be held in the formal examination period at the end of the semester, with the date and time of the exam set by Central Examinations. The exam will consist of higher order thinking questions.
Formative or Summative: Summative
Business Capabilities (AoL goals): KS (1.1), HO (2.2)
This examination will be an invigilated face-to-face exam undertaken either on campus or at an examination centre. Students may be required to attend campus or an assessment centre for the purposes of assessment, regardless of the attendance mode for the unit.
Academic Integrity
Students are expected to engage in learning and assessment at QUT with honesty, transparency and fairness. Maintaining academic integrity means upholding these principles and demonstrating valuable professional capabilities based on ethical foundations.
Failure to maintain academic integrity can take many forms. It includes cheating in examinations, plagiarism, self-plagiarism, collusion, and submitting an assessment item completed by another person (e.g. contract cheating). It can also include providing your assessment to another entity, such as to a person or website.
You are encouraged to make use of QUT’s learning support services, resources and tools to assure the academic integrity of your assessment. This includes the use of text matching software that may be available to assist with self-assessing your academic integrity as part of the assessment submission process.
Further details of QUT’s approach to academic integrity are outlined in the Academic integrity policy and the Student Code of Conduct. Breaching QUT’s Academic integrity policy is regarded as student misconduct and can lead to the imposition of penalties ranging from a grade reduction to exclusion from QUT.
Resources
Resource Materials
Prescribed text(s)
McNair - Connolly, C. J., and Merchant, K. (2019). Management Accounting: An Integrative Approach. Second Edition. Wiley.
Risk Assessment Statement
There are no out-of-the-ordinary risks associated with lectures or tutorials in this unit. You should, however, familiarise yourself with evacuation procedures operating in the buildings in which you attend classes and take the time to
view the Emergency video.
Unit Outline: Semester 2 2024, Online
| Unit code: | AYB321 |
|---|---|
| Credit points: | 12 |
| Pre-requisite: | AYB225 or AYB202 |
| Equivalent: | AYX321 |
Overview
Strategic management accounting is a key component of the overall skills base of today’s professional accountant. This unit will provide an in-depth understanding of management accounting techniques designed to support strategy by building on the technical knowledge gained in AYB202. The unit examines the strategic management accountants’ role in dynamic organisations and considers the skills and competencies that management accountants should develop to stay competitive as value-adding members of management teams in the global business environment. By the end of this unit, students will be able to identify and analyse complex situations from a strategic perspective and generate a range of effective alternative options and innovative solutions suitable for real-world situations.
Learning Outcomes
On successful completion of this unit you will be able to:
- Demonstrate advanced knowledge of strategic management accounting concepts and frameworks.
- Exercise critical thinking, evaluation and judgement for evidence-based problem solving, decision making and planning across a range of strategic management accounting issues.
- Effectively communicate in a debating forum about a strategic management accounting issue.
- Communicate in written form to professionally structure and present ideas, judgements and opinions and apply teamwork knowledge and skills to work with others.
Content
AYB321 Strategic Management Accounting focuses on many of the significant developments that have occurred in the practice of management accounting. Whilst AYB225/AYB202 Management Accounting has examined some of these developments (e.g. Balanced Scorecard and Activity Based Costing), this unit consolidates upon the technical understanding of how these tools are applied in practice by taking a more strategic orientation to the application of the techniques to managerial decision making. It is assumed in this course that students have an appreciation and good understanding of the basic management accounting concepts and techniques.
Throughout the course students will apply logic and analytical tools to address critical issues across five decision domains: the product domain; the process domain; the entity domain; the customer domain; the supply chain domain.
QUT Business Capabilities (Undergraduate)
The content and assessment in this unit are aligned to a selection of the following set of QUT Business Capabilities, also known as Assurance of Learning Goals (AoLs). Developing these capabilities will assist you to meet the desired graduate outcomes set at QUT and equip you with the knowledge and skills to succeed in your chosen career.
Knowledge and Technological Skills (KS)
1.1 Demonstrate and apply integrated discipline (including technical) knowledge across the broad field of business with depth in one or more core business disciplines
1.2 Apply technical and technological skills appropriate and effective for real world business purposes and contexts.
Higher Order Thinking (HO)
2.1 Investigate real world business issues and situations through the effective analysis, evaluation and synthesis of theory and practice
2.2 Exercise independent judgement and initiative in adapting and applying knowledge and skills for effective planning, problem solving and decision making in diverse contexts.
Professional Communication (PC)
3.1 Use information literacy skills, and communicate effectively and professionally in written forms and using media appropriate for diverse purposes and contexts
3.2 Use information literacy skills, and communicate effectively and professionally in oral forms, appropriate for diverse purposes and contexts.
Teamwork and Self (TS)
4.1 Exercise self-reflection, responsibility and accountability in relation to own learning and professional practice.
4.2 Apply teamwork knowledge and skills for effective collaboration across diverse purposes and contexts
Social, Ethical and Global Understanding (SE)
5.1 Demonstrate and apply knowledge of ethical and legal principles and practices in analysing and responding to business issues
5.2 Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues in national and international business contexts.
Learning Approaches
All learning material other than the prescribed text will be made available using the unit's Canvas site.
Weekly lectures and tutorial sessions are designed to facilitate the achievement of the aims and learning outcomes of the unit. The teaching and learning approaches in this unit allow students to develop and demonstrate their competence through active participation.
Feedback on Learning and Assessment
Students will receive feedback in various forms throughout the semester which may include:
- Informal: worked examples, such as verbal feedback in class, personal consultation
- Formal: in writing, such as checklists (e.g. criteria sheets), written commentary
- Direct: to individual students, either in written form or in consultation
- Indirect: to the whole class
Assessment
Overview
The assessment aims to support your achievement of the learning outcomes for this Unit. It has been designed to allow you to both:
- receive feedback on your learning as you progress toward the development of knowledge, understanding, skills and attitudes (formative assessment); and
- demonstrate your learning in order to achieve a final grade (summative assessment).
Unit Grading Scheme
7- point scale
Assessment Tasks
Assessment: Multiple Choice Quiz
The online multiple choice quiz will test students' knowledge on topics 1-3.
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): KS (1.1)
Assessment: Tutorial Assessment
Each student group will debate their assigned side of a topic's debate motion. Each team will have 15 minutes to make their case based on their side of the assigned question; rebut the other team's views and conclude.
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): PC (3.1), PC (3.2), TS (4.2)
Assessment: Final Examination
The final examination will be held in the formal examination period at the end of the semester, with the date and time of the exam set by Central Examinations. The exam will consist of higher order thinking questions.
Formative or Summative: Summative
Business Capabilities (AoL goals): KS (1.1), HO (2.2)
This examination will be an invigilated face-to-face exam undertaken either on campus or at an examination centre. Students may be required to attend campus or an assessment centre for the purposes of assessment, regardless of the attendance mode for the unit.
Academic Integrity
Students are expected to engage in learning and assessment at QUT with honesty, transparency and fairness. Maintaining academic integrity means upholding these principles and demonstrating valuable professional capabilities based on ethical foundations.
Failure to maintain academic integrity can take many forms. It includes cheating in examinations, plagiarism, self-plagiarism, collusion, and submitting an assessment item completed by another person (e.g. contract cheating). It can also include providing your assessment to another entity, such as to a person or website.
You are encouraged to make use of QUT’s learning support services, resources and tools to assure the academic integrity of your assessment. This includes the use of text matching software that may be available to assist with self-assessing your academic integrity as part of the assessment submission process.
Further details of QUT’s approach to academic integrity are outlined in the Academic integrity policy and the Student Code of Conduct. Breaching QUT’s Academic integrity policy is regarded as student misconduct and can lead to the imposition of penalties ranging from a grade reduction to exclusion from QUT.
Resources
Resource Materials
Prescribed text(s)
McNair - Connolly, C. J., and Merchant, K. (2019). Management Accounting: An Integrative Approach. Second Edition. Wiley.
Risk Assessment Statement
There are no out-of-the-ordinary risks associated with lectures or tutorials in this unit. You should, however, familiarise yourself with evacuation procedures operating in the buildings in which you attend classes and take the time to
view the Emergency video.