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C L AS S S U MMAR Y | B A C K T O C O U R S E D E T A I L S First Semester

Advanced Managerial Decision Academic Year : 2021

Making C L AS S N U MB E R 3133 T ERM CODE 3130

A Postgraduate course offered C LAS S IN FO C LAS S D AT E S

by the Research School of BUSN8003 Unit Value Class Start Date

Accounting. 6 units 22/02/2021

Mode of Delivery Class End Date

In Person 28/05/2021

COURSE CONVENER Census Date

Dr Zhichao Wang 31/03/2021

LECT URER Last Date to Enrol

Dr Zhichao Wang 01/03/2021

This course provides students with an appreciation of the increasingly important management accounting
issues of organisational cost management, management control systems and managerial decision making.
The course extends on control and performance measurement by exploring advanced technical issues of cost
management and management accounting control systems within a broader social and organisational
context. Specifically, this 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; explores the issues surrounding managerial decision making;
and examines behavioural consequences of the implementation of management accounting systems in
organisations.

Learning Outcomes

1. Critically analyse and provide recommendations to improve organisational cost management practices
through the application of alternative management accounting techniques;

2. Critically analyse and evaluate current management accounting techniques and practices in their
organisational context;

3. Demonstrate mastery of the organisational, social and environmental context of management accounting;

4. Evaluate 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;

6. Evaluate complex ideas and tolerate ambiguity in managerial and organisational problem-solving.

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

Research-Led Teaching

This course draws upon real-life 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

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. A few
copies of the text are available for 2 hour loan in the reserve loan section of the Chifley Library. Please check
the course Wattle page for updates on the availability of e-book access via the ANU Library.

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 Forums on the Wattle Course Website

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. Information.

Announcements

Students are expected to check the Wattle site for announcements about this course, e.g. changes to
timetables or notifications of cancellations.

Class Schedule

W E E K / S E S S IO N S U MMAR Y O F AC T IV IT IE S AS S E S S ME N T
 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 Online Quiz 3
Systems Open
9 Management Control Systems: Designing Management Control
Systems II
10 Management Control Systems: Responsibility Centres and Team
Transfer Pricing Assignment
Due 4pm
Wednesday
12th May
11 Management Control Systems: Incentive Compensation Systems
12 Management Control Systems: Performance Measurement
Systems

Assessment Summary

AS S E S S ME N T V ALU E D U E D AT E RET URN OF LE AR N IN G

T AS K AS S E S S ME N T O U T C O ME S

Online Quizzes 10 % 05/03/2021 09/03/2021 1,2,3,4

Team Assignment 25 % 12/05/2021 02/06/2021 1,2,5
Final Examination 65 % 03/06/2021 01/07/2021 1,2,3,4,6

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

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.

Examination(s)

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
Value: 10 %
Due Dates: Weeks 2, 4 & 8; The due date listed Due Date: 05/03/2021
in the assessment summary is the earliest Return of Assessment: 09/03/2021
possible date of submission for the first quiz. This Learning Outcomes: 1,2,3,4
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
Value: 25 %
Due Date: 4pm Wednesday 12th May Due Date: 12/05/2021
Return of Assessment: 02/06/2021
Instruction: This written report is to include an Learning Outcomes: 1,2,5
executive summary and to be no more than eight
pages (excluding the executive summary,
references and appendix). 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 THREE or FOUR 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

Final Examination
Value: 65 %
Details of the final exam will be provided no later Due Date: 03/06/2021
than Week 12. Centrally administered Return of Assessment: 01/07/2021
examinations through Examinations, Graduations Learning Outcomes: 1,2,3,4,6
& 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. 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 not permitted. 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

Convener Details

Dr Zhichao Wang
61257374
Alex.Wang@anu.edu.au

Research Interests

Alex's research interests include the design and use of

performance evaluation and incentive compensation
systems, accounting for risk management and
the behavioural and strategic implications of
management accounting.

Consulting Hours

Tuesday 13:00 15:00

Tuesday 13:00 15:00

Instructor Details

Dr Zhichao Wang
61257374
Alex.Wang@anu.edu.au

Research Interests

Consulting Hours

Tuesday 13:00 15:00

Tuesday 13:00 15:00

Responsible Officer: Registrar, Student Administration / Page Contact: Website Administrator / Frequently Asked Questions