Department of Accounting, Finance and Economics Griffith Business School Credit point value: 10 Student Contribution Band: Band 2

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1 COURSE OUTLINE Academic Organisation: Department of Accounting, Finance and Economics Faculty: Griffith Business School Credit point value: 10 Student Contribution Band: Band 2 Course level: Postgraduate Campus/Location/Learning Mode: Nathan / On Campus / In Person Convenor/s: Prof Lokman Mia (Nathan) Enrolment Restrictions: Restricted: Approval from Head of School This document was last updated: 8 February 2006 BRIEF COURSE DESCRIPTION This course focuses on major theory in the managerial accounting domain, the empirical support for that theory and its application in practice. Topics covered include: Management Accounting in the 21st Century; Predicting Company Failure and Behavioural Decision Theory; Budgetary Participation and Reliance on Accounting; Strategy and Management Accounting; Activity Based Costing Systems and Management; Cost of Quality and TQM; Balanced Scorecard; Manufacturing Strategy; Global Competition; Management Accounting in the Public Sector and Value Chain Analysis and Customer Accounting. Prerequisite: 2104AFE Management Accounting or 2005ABF or ABF2005 or FF12A50 Managerial Accounting OR ACF2101 or BB12A03 Management Accounting or equivalent. Incompatible: ABF7005 or FF71A14 Advanced Managerial Accounting; 7005ABF Advanced Management Accounting

2 SECTION A TEACHING, LEARNING AND ASSESSMENT COURSE AIMS OBJECTIVES OF THE COURSE: This course helps students study contemporary managerial accounting research by looking at a range of theory in the area together with the empirical tests of that theory, and its application in practice. Knowledge is advanced by developing theories and testing them empirically. The advancement of knowledge in the managerial accounting domain is important to the improvement of managerial accounting effectiveness and efficiency in practice. These core skills are contained in the building block identified above as the foundation attributes of the Griffith Graduate. The Assessment and Assessment Rationale/Criteria sections provide a description of how the course's content attempt to reinforce the importance of these core competency skills of the Griffith accounting Graduates. LEARNING OUTCOMES This course aims to help students: 1. Understand major theories in the area of management accounting. 2. Develop skills to examine the empirical support for those theories. 2. Develop skills and ability to read critically research in management accounting. 3. Develop skills and ability to undertake managerial accounting research and investigations. 4. Develop skills and ability to apply the research in practice. 1

3 CONTENT, ORGANISATION AND TEACHING STRATEGIES Presentation of the Course and Available Materials A seminar is considered most appropriate for this honours level course. The course covers each week, theory on a particular topic, empirical tests of that theory, and its application in practice. Three hours for each seminar is necessary to cover all this work. The course's Website site (Learning@Griffith) provides an opportunity for messages from the course convenors to be viewed on the Portal's Noticeboard. Student therefore should access their student regularly. Class Type Hours per Week Seminars 3 hours Expectations on Students The prescribed reading materials should be used as reference points for each topic and therefore students should bring them to every seminar. As each seminar presents concepts about new topics, students are expected to view attendance of all seminars as a compulsory component to their learning process. Students are expected to present during weekly seminars a critical evaluations of the prescribed readings for each respective week. Each student will be informed which weeks he/she will present the critical evaluation(s) either individually or in group. Students are expected to attend at least 10 of the 12 seminars. Week 13 will be used for review. The presentation of critical evaluations during weekly seminars offer students opportunity to be actively involved in discussions related to the reading materials and develop their knowledge on the course content and the practical application of the contemporary Management Accounting theory and research. CONTENT SUMMARY Structured summary of the sequence, development, and inter-relationships of topics The course begins with helping students understand the concept of empirical research and the steps and processes involved in developing and execution of such research. At this stage the students are taught with examples how to formulate a research idea and design a project to study the idea. Following this stage, students are exposed to weekly readings in order to reinforce their understanding of the research process, critically evaluate prior studies and come up with suggestions for improvement in future studies. Structured summary of topics A list of topics and readings to be covered in the course is provided below. To help students maximise their learning outcomes from a seminar, they should pre-read the weekly assigned reading materials before attending the seminar. The weekly required readings will be provided for this course either at the Learning@Griffith Website or hard copy at least a week before the relevant seminar. 2

4 The focus of this course is on major theory in the managerial accounting domain, the empirical support for that theory and its application in practice. The following topics will be covered: 1. Introduction 2. Starting a Research Project 3. Balanced Scorecard: Theory and Research 4. Strategy and Management Accounting 5. Uncertainty and Management Accounting 6. Competitive environment and Management Accounting 7. Manufacturing Strategy and Management Accounting 8. Budgeting and Management Accounting 9. Functional Differentiation and Management Accounting 10. Information technology and Management Accounting 11. Hospitality Industry and Management Accounting 12. Value Chain Analysis, Customer Profitability Analysis and Customer Accounting 13. Review. Topic Lecture Content Tutorial/Laboratory Content Readings TBA NA TBA Study guide Students are advised to refer to the timetable on the web for information regarding venues and times of the weekly seminars for this course. ASSESSMENT Summary of Assessment There are 4 assessment tasks for this course. A brief summary of these tasks is provided in the table below. Item Assessment Task Length Weighti ng 1 Project (individual/group) 3000 words Total Marks Relevant Learning Outcomes Due Date and Time 30% 30 1 to 4 10 in the seminar. 2 Final Exam (closed book) 2 hours 50% 50 1 to 4 University Exam Period 3 Seminar Participation and attendance 4 Seminar Presentations (individual/group) 5% 5 1 to 4 Weekly 0.5 hour 15% 15 1 to 4 Weekly * Note. Record for Students attendance at seminars will be maintained. In order to pass this course, students require an overall pass and pass in the final examination. 3

5 Assessment Details Seminar Attendance and Participation: In order to be an effective participant in seminars, students are expected to attend all seminars and complete required preparatory work. The seminar participation and presentation help students improve and test their interpersonal, adaptability and learning, teamwork, communication and problem solving skills. Assessment Details Group /Individual Project: The group/individual project consists of critical evaluation of a research paper and suggestions for improvements. Information on the assignment will be made available along with the paper. To reinforce the importance of the skills identified under the section Course Aim, the group/individual project is a research article that incorporates learning outcomes for this course. This assessment item is aimed to assess students' ability to critically evaluate the article and offer suggestions for improvement of the study reported in the article. The project also assesses the students written communication skills. To ensure the report is written succinctly, the report is limited to 1200 words. The article(s) will be made available by week 4 or 5 of the Semester and is due in the seminar on week 10. Group/Individual Assignment Marking Criteria Information Group report is due for submission in or before the seminar on week 10 of the Semester and has a weighting of 30% of total marks for the course. It is the responsibility of each student to keep a copy of the submitted assignment. Group/Individual project report requirements The assignment report must follow the requirements and format below: (1) Presentation: The report is to be computer generated (word processed) on a letter quality printer. (2) Grammar and Spelling: Grammatical and spelling mistakes will impact the quality of of your group s report, therefore the marks your group obtains. (3) Components of the Report: Title Page contains a title that explains what is the purpose for the report and the relevant period, as well as who prepared it. Synopsis (also called an Executive Summary) is a summary of the report expressed in nontechnical terms. The synopsis should be 50 words or less and single-spaced. Body of the Report consists of the Introduction up to and including the Recommendation Sections. The title for each sub-section is inset in line with the first letter of the Section. Similarly, if a subsection is separated into parts then the title for each part is inset in line with the first letter of the sub-section, etc. The Body of the Report is 1.5-spaced. Conclusion and Recommendation sections must be based upon your/group s discussion in the earlier Sections of your report. End of semester examination. The examination tests students' knowledge of the concepts covered in the course. The end of semester examination is designed to test the student s ability to integrate the course content on broader issues and contemporary management accounting research. The final examination will be conducted centrally in the formal examination period at the end of the semester and it will carry 50% of the total assessment for this course. The examination content will cover the whole course. Scope of Course Evaluation This course is evaluated periodically, usually every year. The evaluation will be in the form of a set of standard questions to be answered by students on various aspects including content, design, assessment and satisfaction. The evaluation will also include a component for general feedback from students. Administration To be eligible to pass this course, students must complete all forms of assessment and although an overall pass is necessary (i.e., all the pieces of assessment are added together) students must demonstrate a reasonable degree of competence in the final examination and pass the examination. 4

6 Procedures for any extension request are outlined in the sub-section University Policies listed below in this document. Any such request will require the documentation outlines in the sub-section University Policies listed below as well as a detailed explanation from the group that indicates the number of group members affected by the circumstances and the effect that timing of its occurrence would have on the delay in submission. If an extension is granted then all work completed prior to the submission date must be lodged on the due date of the assignment and will form part of the assessment. Requests for extension of time for submission of the group assignment must be lodged in writing with the convenor and be accompanied with appropriate supporting documentation. Where the request is made on medical grounds, students must submit a medical certificate acceptable to the Convenor. The medical condition or special circumstances must affect the majority of the group for a period of 3 weeks in duration. The relevant convenor will require a review of work completed to date prior to granting an extension. Students are expected to spend time outside formal teaching sessions developing their skills and knowledge. Where appropriate, enrolment in this course is undertaken on the basis that prior assumed knowledge has been gained by the attainment of a grade of P (pass) or above in relevant prerequisite management accounting course/s. Failure to adhere to this recommendation may result in students experiencing difficulty with and not successfully completing the course. Any additional support or special assistance may not be available. Return of Assessment Items Marks for assessment items during the semester will be loaded under student number order onto the course s pages under the Assessment option button on the Learning@Griffith website. Each student is responsible to keep a copy of each assessment item submitted for marking. Notification of Availability of Feedback on Assessment Within 14 days of the availability of assessment marks, if students requires clarification about marking then they should provide a written request that contains a detailed outline about the purpose for their request. The relevant convenor will provide a response to the students inquiry after full consideration of the information provided by the students. Under normal circumstances such a response should be sent within 14 days of receiving such a written request. 5

7 GRADUATE SKILLS The Griffith Graduate Statement lists the graduate skills that students should develop during their degree programs at Griffith University. The relationship of skill development to each individual component of the course is shown in the Table below. Graduate Skills Taught Practised Assessed Effective communication (written) Effective communication (oral) Effective communication (interpersonal) Information literacy Problem solving Critical evaluation Work autonomously Work in teams Creativity and innovation Ethical behaviour in social / professional / work environments Responsible, effective citizenship Professional Skills The course is designed to promote the students' ability to integrate the course content from more than one or all of the specific content areas. This course helps students study contemporary managerial accounting research by looking at a range of theory in the area together with the empirical tests of that theory, and its application in practice. TEACHING TEAM Convenors are required to provide information about the teaching team. For courses offered at more than one campus, the following table may be copied for each campus, or columns may be added/deleted as required. Course Convenor Convenor Details Nathan/Gold Coast Campus Convenor Office Location Phone Lokman Mia L.Mia@griffith.edu.au N50_0.37/ TBA / TBA Fax Consultation times Details will be posted under the teaching team option button on the courses s web pages in Learning@Griffith. Additional teaching team members 6

8 COURSE COMMUNICATIONS Course Communications During the semester, the convenor will lodge messages on the Noticeboard on the Website. Students therefore need to check regularly the website. The Course Convenor will be available for face to face consultations at specific time during the teaching weeks of the semester. These consulting times will be available on the Website under the Teaching Team Option button and on the noticeboard outside each teaching team member s office. If none of these times are convenient, an alternative consulting time may be organised at an appropriate time suitable to both the teaching team member and the student. Students also may consult with the convenor by telephone during these consulting times. TEXTS AND SUPPORTING MATERIALS Prescribed Texts Journal articles - refer weekly reading list (Reading materials to be made available). SECTION B ADDITIONAL COURSE INFORMATION University Policies Late Submission of Assignments Requests for an extension of time for submission of an assessment item must be lodged before the due date for the assessment item. Requests received on or after the due date will only be considered in exceptional circumstances. Extension requests must be made in writing to the Course Convenor, and be accompanied by appropriate supporting documentation. Please refer to Griffith University Assessment Policy for specific details. Plagiarism / Academic Misconduct Students must conduct their studies at the University honestly, ethically and in accordance with accepted standards of academic conduct. Any form of academic conduct which is contrary to these standards is academic misconduct for which the University may penalise a student. Specifically it is academic misconduct for a student to: present copied, falsified or improperly obtained data as if it were the result of laboratory work, field trips or other investigatory work; include in the student's individual work material which is the result of significant assistance from another person if that assistance was unacceptable according to the instructions or guidelines for that work; assist another student in the presentation of that student's individual work in a way that is unacceptable according to the instructions or guidelines for that work; cheat; (Cheating is dishonest conduct in assessment); plagiarise; (Plagiarism is knowingly presenting the work or property of another person as if it were one's own.) 7

9 On determination that academic misconduct has taken place, the penalty which may be imposed on the student is one or more of the following: a. a reduced or nil result for the assessment item affected by the academic misconduct; b. a fail grade for the course in which academic misconduct occurred; c. exclusion from enrolment in the program for a specified period; d. exclusion from the program; readmission to the program is at the discretion of the Faculty based on consideration of the student's case for readmission. Where a student has been found guilty of academic misconduct on more than one occasion and has previously been penalised as set out in above a. - c., the penalty shall normally be exclusion from the program as set out in d., unless in the opinion of the relevant Assessment Board there are mitigating circumstances. Further information on this policy can be found in full at the following web address: Assessment Policy This policy outlines the philosophy of assessment, the assessment requirements of a course, the award of grades, information on special consideration, supplementary and deferred assessment, the conduct of students in examinations and the notification of results. This policy also includes information on appealing grades (review of grade application), disposal of non-collected assessment material and roles and responsibilities of Course Convenors and Faculty Assessment Boards. This policy can be found in full at the following web address: Student Appeals and Grievances Policy Griffith University is committed to an equitable and enriching environment for students which fosters academic achievement and where the interactions amongst students and staff are based on mutual respect, fairness and fulfilment of obligations. The University's Student Charter expresses the expectations which students may have of the University and which the University has of its students. The Student Charter, together with the rules and policies of the University, provide the framework for the interaction between the University, its staff and students. This policy provides the mechanism for resolving problems when a student considers that a decision of the University or one of its staff or a situation experienced by the student is not in accordance with the expectations set down in the Student Charter or the University's rules and policies. Section 2.1 of this policy provides students with information on how to best resolve certain grievances, eg. the awarding of a final grade, appealing a penalty imposed for academic misconduct, appealing academic probation or exclusion decisions, or refusal to award a deferred exam etc. This policy can be found in full at the following web address: 8

10 SECTION C KEY UNIVERSITY INFORMATION ACADEMIC MISCONDUCT Students must conduct their studies at the University honestly, ethically and in accordance with accepted standards of academic conduct. Any form of academic conduct that is contrary to these standards is academic misconduct, for which the University may penalise a student. Specifically it is academic misconduct for a student to: present copied, falsified or improperly obtained data as if it were the result of laboratory work, field trips or other investigatory work; include in the student's individual work material that is the result of significant assistance from another person if that assistance was unacceptable according to the instructions or guidelines for that work; assist another student in the presentation of that student's individual work in a way that is unacceptable according to the instructions or guidelines for that work; cheat; (Cheating is dishonest conduct in assessment); plagiarise (Plagiarism is knowingly presenting the work or property of another person as if it were one's own.) Visit the University s Policy on Academic Misconduct for further details. KEY STUDENT-RELATED POLICIES All University policy documents are accessible to students via the University s Policy Library website at: Links to key policy documents are included below for easy reference: Student Charter Student Administration Policy Assessment Policy Academic Calendar Health and Safety Policy Academic Standing, Progression and Exclusion Policy Policy on Student Grievances and Appeals Examinations Timetabling Policy and Procedures Guideline on Student UNIVERSITY SUPPORT RESOURCES The University provides many facilities and support services to assist students in their studies. Links to information about University support resources available to students are included below for easy reference: Learning Centres - the University provides access to common use computing facilities for educational purposes. For details visit Learning@Griffith - there is a dedicated website for this course via the Learning@Griffith student portal. Student Services facilitate student access to and success at their academic studies. Student Services includes: Careers and Employment Service; Chaplaincy; Counselling Service; Health Service; Student Equity Services (incorporating the Disabilities Service); and the Welfare Office. Learning Services within the Division of Information Services provides learning support in three skill areas: computing skills; library skills; and academic skills. The study skills resources on the website include selfhelp tasks focusing on critical thinking, exam skills, note taking, preparing presentations, referencing, writing, proof reading, and time management. 9