FIJI NATIONAL UNIVERSITY

COLLEGE OF BUSINESS, HOSPITALITY AND TOURISM STUDIES

SCHOOL OF ACCOUNTING

ACC602 Strategic Management Accounting Credit Point: 16 Trimester 1, 2018

Unit Coordinator: Ms Jazbeen Ali

Email: jazbeen.ali@fnu.ac.fj
Phone: 6724889 (ext. 6007)

Class Time:

Evening Students
Thursdays 5.30pm to 8.30pm Lecture and Tutorial O3 - O4 Room

Day Students
Tuesday 2pm to 4pm Tutorial O3 - O4 Room
Wednesday 2pm to 4pm Lecture Lecture Theatre
Thursday 12pm to 2pm Tutorial O3 - O4 Room

*Day students are required to attend only one tutorial slot per week.

Consultation time: Walk in basis or appointment from the office administrator

Prerequisite: The student must have passed ACC502 or consent from HOD.

E-Information: All pertinent information relating to the unit shall be posted on moodle.
Students are required to check emails regularly for communication from
the lecturer.

1.0 Welcome
I welcome you to this unit and hope that you will find it enriching and interesting.

2.0 Unit Description

Strategic Management Accounting - a subject that designs to develop an appreciation for the uses of cost
information in the administration and control of business organizations. Its emphasis is on how accounting
data can be interpreted and used by management in planning and controlling business activities, across a
range of areas including strategic, marketing, human resource management, operations management and
organizational behaviour issues. It provides a thorough grounding in the thinking about the roles of
management accounting in organizations, and then examines the broader and complex roles of managers
towards organizations growth and success. The unit intends to describe the leading –edge developments in
management and management accounting practices. Further the unit provides students with the analytical
ability to understand the issue of supply chain management and performance measurement concepts,
with an understanding of the processes and technologies to enhance shareholder and customer value,
thus becoming more a part of the process management and less a part of the practice of accounting.

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3.0 Learning Outcomes
On successful completion of this unit, students will be able to:
1. Evaluate the need for management accounting information..
2. Apply the theoretical basis for profit planning using the techniques of strategic planning and budgeting
systems.
3. Analyze the standard costs for control measures, use of flexible budgets and overhead analysis.
4. Apply the principles of responsibility accounting by considering the financial performance reports and
transfer pricing between the responsibility centers.
5. Research on the role of management accounting information in a variety of decisions, primarily
focusing on tactical decision making
6. Evaluate the different approaches to evaluating capital expenditure decisions, for long term decision
making.
7. Evaluate the role of management accounting information in evaluating further aspects of investment
decisions.
8. Examine the role of management accounting information in studying pricing decisions and various
product mix decisions.
9. Research on how the financial performance measures can be used to evaluate the performance of
investment centers and the various forms of rewards systems that can be used to enhance motivation
and goal congruence.
10. Evaluate the role of management accounting information in analyzing the environmental and social
costs for accounting decision making.

4.0 Unit Content and Reading References

TOPIC 1: INTRODUCTION TO MANAGEMENT ACCOUNTING: INFORMATION FOR CREATING VALUE AND

MANAGING RESOURCES.

Learning Outcome
The student shall be able to acquire in-depth knowledge on an overview and need for management
accounting, information for creating value and managing resources through an understanding of cost terms
and concepts.

Performance Criteria
After studying this topic, the students should be able to:
1.1 Interpret management accounting in terms of value creation.
1.2 Research on the major differences between management accounting and financial accounting
information.
1.3 Critique the major processes that management accounting systems use to create value and manage
resources.
1.4 Evaluate how planning and control mechanisms can be used to support resource management.
1.5 Forecast how costing systems can provide information to support a range of operational and strategic
decisions.
1.6 Evaluate the organizational responses and management accounting responses to changes in the
business environment.
1.7 Analyze the components of conventional and contemporary management accounting systems.
1.8 Interpret why management accountants focus particularly on costs, and classify costs according to the
various dimensions, their behavior (as fixed or variable), segments of value chain, controllable or
uncontrollable, direct or indirect.

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Reading Resource Materials
1. Lecture Notes
2. Text: Chapter 1: Introduction, pp. 4-23.
3. Text: Chapter 2: Cost Term & Concepts, pp. 42-59.
4. Australian Society of CPAs 1996, Best Practice in Monthly Management Reporting, Australian Society
of CPAs(Victorian Division).

Supplementary reading
5. Film Finance Corporation Australia (FFC) 2001,www.afcgov.au/gtp/mpfeaturesringcosts.html.
6. Insurance Australian Group (IAG)2005, Sustainability Report 2005, Insurance Australian Group
Limited, p. 35.
7. Mooney, K 1999, ‘The Role of management accounting in the hospitality industry’, Australian Society
of CPAs, National Management accounting Conference, Sydney, May.
8. Smith, M 1994, ‘Improving management accounting reporting practices: a total quality management
approach (Part 2)’, Journal of cost Management, Spring, pp.49-56.
9. Treadgold, T 1997, ‘Gold –mining companies battle the cost demon’, Business Review Weekly, 9 June.

TOPIC 2: PROFIT PLANNING: USING THE STRATEGIC PLANNING AND BUDGETING SYSTEMS.

Learning Outcome:
The student shall be able to acquire in-depth knowledge on the theoretical components for profit planning
using the techniques of strategic planning and budgeting systems.

PERFORMANCE CRITERIA:
After studying this topic, the students should be able to:
2.1 Interpret how the budgeting process fits into the wider strategic planning processes of an
organization.
2.2 Formulate how budgets are developed and used in responsibility accounting systems.
2.3 Evaluate the different types of budgets and its relevance in decision making.
2.4 Evaluate the different components of an annual budgets and the relevance of each in management
accounting information.
2.5 Judge the operating budgets prepared by manufacturing and services firms.
2.6 Validate the behavioral consequences of budgets.

Reading Resource Materials

1. Lecture Notes
2. Text: Chapter 9: Strategic Planning and Budgeting Systems pp. 437-471.
3. Aylmer, S 1996, ‘Cost blow-outs dampen Olympic budget news’, Business Sydney, 9 December, p. 3.
Supplementary reading
4. Anon 1999, ‘Rethinking life without budgets’, Business Review Weekly, 16 July, p. 41.
5. Chenhall, RH & Langfield –Smith, K 2003, ‘Performance measurement and reward systems, trust and
strategic change’, Journal of Management Accounting Research, vol. 15, pp. 117-44.
6. Condon, T 2000, ‘Final cost remains a mystery’, Business Review Weekly, 24 March, pp. 62-3.
7. CPA Australia 2006, ‘Budgetary Practices of Australian Companies’, CPA Australia, Melbourne.
8. Hope, J & Fraser, R 2000, ‘Beyond budgeting’, Strategic Finance, October, pp.30-5.

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TOPIC 3: STANDARD COSTING FOR CONTROL MEASURES: FLEXIBLE BUDGETS AND MANUFACTURING
OVERHEAD COST ANALYSIS.

Learning Outcome
The student shall be able to critique the standard costing system for control measures, use of flexible
budgets and manufacturing overhead cost analysis.

PERFORMANCE CRITERIA
After studying this topic, the students should be able to:
3.1 Critique static and flexible budgets.
3.2 Evaluate the advantages of a flexible budget for performance evaluation and controlling costs.
3.3 Design and analyze a flexible overhead budget using both a formula and a report format.
3.4 Design an overhead cost performance report.
3.5 Calculate and interpret the variable overhead spending and efficiency variances, and fixed overhead
budget and volume variances.
3.6 Evaluate flexible budgets in a non- manufacturing environment.

Reading Resource Materials

1. Lecture Notes
2. Text: Chapter 11: Standard Costing systems, pp. 549-570.
3. Bonsack, RA 1991, ‘Does activity based costing replace standard costing?’, Journal of Cost Management,
Winter, pp 46-7.
Supplementary reading
4. Borjesson, S 1997, ‘A case study in activity –based budgeting’, Journal of Cost Management, Winter, pp.
7-18.
5. Johnsen, D & Sopariwala, P 2000, ‘Standard costing is alive and well at Parker Brass’, Management
Accounting Quarterly, Winter, pp. 13-20.
6. Johnson, HT 1990, ‘Performance measurement for competitive excellence’, in RS Kaplan (ed.),
Measures for Manufacturing Excellence, Harvard Business School Press, Boston MA, pp. 61-90.
7. Kaplan, RS 1990, ‘Limitations of cost accounting in advanced manufacturing environments’, in RS
Kaplan (ed.), Measures for Manufacturing Excellence, Harvard Business School Press, Boston MA, pp.
15 -38.
8. Malcolm, RE 1992, ‘Overhead control implications of activity costing’, Accounting Horizons, December,
pp. 69- 78.

TOPIC 4: FINANCIAL PERFORMANCE (PROFITABILITY) REPORTS AND TRANSFER PRICING ANALYSIS.

Learning Outcome
The student shall be able to apply the principles of responsibility accounting by considering the financial
performance reports and transfer pricing between the responsibility centres.
Performance Criteria
After studying this topic, the students should be able to:
4.1 Evaluate the benefits and costs of decentralization.
4.2 Interpret and provide examples of different responsibility centres.
4.3 Analyze the major differences in information provided to evaluate the performance of responsibility
centres and of managers.
4.4 Interpret how shared services operations and teams can enhance competitiveness
4.5 Design and Interpret profit reports highlighting financial performance of a range of business units,
taking into account the allocated costs, common costs, and variances.

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4.6 Analyze why organizations have transfer pricing systems, and compare the various methods the can be
used.
4.7 Interpret the general rules for transfer pricing and determine the appropriate transfer pricing under
variety of scenarios.

Reading Resource Materials

1. Lecture Notes
2. Text: Chapter 12: Financial Performance Reports and Transfer Pricing, pp. 600-627.
3. Chenhall,RH & Langfield –Smith, K 1998, ‘Factors influencing the role of management accounting in
the development of performance measures within organizational change programs’, Management
Accounting Research, vol. 9, no.4, pp. 361-86.
Supplementary reading
4. Greenmeier, L 2001, ‘IT as a profit center’, Information Week, www.informationweek.com/story, 2 July.
5. Hays, RD 1996, Internal Service excellence, Summit Executive Press, Sarasota, FL.
6. Institute of Management Accountants 2000, ‘Implementing shared services centres’, statement no. 5G,
Institute of Management Accountants, Montvale, NJ, February.
7. Vision Systems Ltd 2001, CEO and chairmen’s address to shareholders at AGM, Australian Stock
Exchange, and 26 October.

TOPIC 5: RELEVANT COSTS FOR TACTICAL DECISION MAKING.

Learning Outcome
The student shall be able to evaluate the role of management accounting information in a variety of
decisions, primarily focusing on tactical decision making

Performance Criteria:
After studying this topic, the students should be able to:
5.1 Interpret the difference between tactical decisions and long term decisions.
5.2 Compare contrast the steps in the decision – making process, and the management accountant’s role.
5.3 Evaluate all relevant information in make or buy decision, add or delete a product or department, and
for special order decisions.
5.4 Validate the joint product costs in decisions about whether to sell a product or process it further.
5.5 Formulate how incentives can influence the way that managers make decisions.

Reading Resource Materials

1. Lecture Notes
2. Text: Chapter 19 + Appendix: pp. 968 -997- 1001.
3. Bennett, B 2001, ‘Pitfalls on contracts in inexperienced hands’, The Australian Financial Review, 26
September, p. 10.
Supplementary reading
4. Langfield- Smith, K, Smith, D & Stringer, C 2000, Managing the Outsourcing Relationship, University of
New South Wales Press, Sydney.
5. Long, S 2001, ‘Outsourcing gave Qantas the edge’, The Australian Financial Review, 1 October, p.7.
6. Merchant, K & Shields, MD 1993, ‘When and why to measure costs less accurately and improve decision
making’, Accounting Horizons, vol. 7 no. 2, pp. 76-81.
7. Tolhurst, C 2001, ‘New challenges for firms cutting in –house activities; The Australian Financial Review,
26 September, p. 15.

TOPIC 6: EVALUATING CAPITAL EXPENDITURE DECISIONS.

Learning Outcome:

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 The student shall be able to evaluate the different approaches to evaluating capital expenditure decisions,
for long term decision making.

Performance Criteria
After studying this topic, the students should be able to:
6.1 Evaluate the nature and purpose of capital expenditure decisions.
6.2 Interpret a typical capital expenditure approval process.
6.3 Evaluate the importance of, and account for, the time value of money in capital expenditure decisions.
6.4 Validate the different capital budgeting techniques and criterions to evaluate the capital proposals and
select the best decisions using (NPV, IRR, PB period, PI, ARR,).
6.5 Formulate the appropriate techniques to select the least –cost decision in capital expenditure
analysis.
6.6 Evaluate the use of sensitivity and scenario analysis to account for uncertainty of cash flows.

Reading Resource Materials

1. Lecture Notes
2. Text: Chapter 21. Capital Expenditure Decisions: pp. 1078- 1098.
3. Berliner, C & Brimson, JA (eds) 1988, Cost Management in Today’s Advanced Manufacturing, Harvard
Business Review Press, Boston MA.
4. Supplementary reading
5.
6. Kaplan, RS 1986, ‘Must CIM be justified by faith alone?’, Harvard Business Review, March- April, pp. 87-
95.
7. Noble, JL 1990, ‘A new approach for justifying computer-integrated manufacturing’, Journal of Cost
Management for the Manufacturing Industry, Winter, pp. 14-16.

TOPIC 7: EVALUATING FURTHER ASPECTS OF INVESTMENT DECISIONS.

Learning Outcome:
The student shall be able to diagnose the role of management accounting information in evaluating
further aspects of investment decisions.

Performance Criteria:
After studying this topic, the students should be able to:
7.1 Interpret the potential conflict between using discounted cash flow analysis for evaluating capital
expenditure projects and using accrual accounting data for evaluating a manager’s performance.
7.2 Evaluate the after tax cash flows in a capital expenditure analysis.
7.3 Diagnose the effects of depreciation, profits and loss on disposal of non current asset and working
capital on the after tax cash flows.
7.4 Evaluate the effects of income taxes in the calculation of the PB method and the ARR.
7.5 Diagnose the limitations of conventional capital expenditure analysis for evaluating investments.

Reading Resource Materials

1. Lecture Notes
2. Text: Chapter 21. Capital Expenditure Decisions: pp. 1099 - 1115.
3. Noble, JL 1990, ‘A new approach for justifying computer-integrated manufacturing’, Journal of Cost
Management for the Manufacturing Industry, Winter, pp. 14-16.
Supplementary reading
4. Rural Industries Research & Development Corporation (RIRDC) 1999, Short Report no. 57: ‘Financial
Analysis ZIndicators of New Rural Industries’, www.rirdc.gov.au/pub/shortreps/sr57.htm, 17 March.

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 5. Samson, DA, Langfield –Smith, K & McBride, P 1991, ‘The alignment of management accounting
with manufacturing priorities – a strategic perspective’, Australian Accounting Review, vol. 1, no. 1,
pp. 29-40.
6. Wells, R 2001,’Top men’s labels defy clothing downturn’, The Age, 3 September.

TOPIC 8: SERVICES DEPARTMENT COSTING DECISIONS.

Learning Outcome
The student shall be able to interpret the relevance of cost information and the approaches to costing
services.

Performance Criteria
After studying this topic, the students should be able to:
8.1 Interpret cost classifications, such as fixed and variable costs, direct and indirect costs and
controllable and uncontrollable costs, to analyze costs in service organizations.
8.2 Compare the value chain of service orgainisations, retailers and wholesalers, explaining the relevance
of various upstream, downstream and production functions.
8.3 Interpret the various types of service entities ranging from professional service firms to service shops
and mass services firms.
8.4 Calculate and analyze service costs in a job costing environments, process costing environments and
estimate service costs in a hybrid costing environments.
8.5 Evaluate whether job, process or hybrid costing is most appropriate for the various types of services
entities.
8.6 Interpret the concepts of billable hours, charge out rates and realization, and their use in estimating
service costs, prices and profits.
8.7 Evaluate when a service entity should implement service costing by considering the costs and benefits
of information about service costs.

Reading Resource Materials

1. Lecture Notes
2. Text: Chapter 6: Service Costing, pp. 248-279.
3. Australian Services Network and Allen Consulting Group 1999, The Australian Service Sector
Review 2000, Department of Industry, Science and Resources, Canberra.
Supplementary reading
4. Fitzgaerald, L, Johnston, R, Brignall, S, Silvestro, R &Voss, C 1991,Performance Measurements in
Service Businesses, The Chartered Institute of Management Accountants, London.
5. Gome, A 1997, ‘Lessons come out of fast-growth chao’, Business Review Weekly, August, pp. 60-2.

TOPIC 9: PRICING PRODUCT & SERVICES (PRODUCT MIX-DECISIONS).

Learning Outcome
The student shall be able to diagnose the role of management accounting information in studying pricing
decisions and various product mix decisions.

Performance Criteria
After studying this topic, the students should be able to:
9.1 Diagnose the major influences on pricing decisions.
9.2 Judge the use of economic profit- maximizing pricing model.

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9.3 Evaluate value- based, economic- value and cost-price pricing strategies, and use these methods to
calculate prices.
9.4 Formulate prices using the time and material pricing approach.
9.5 Analyze the issues involved in the strategic pricing of new products, and evaluate information relevant
for tactical and long-term product mix decisions.
9.6 Generate prices in special order or competitive bidding situations by analyzing the relevant costs.

Reading Resource Materials

1. Lecture Notes
2. Text: Chapter 20: Pricing and Product Mix Decisions, pp. 1026-1052.
3. Australian Competition and Consumer Commission (ACCC) 2001, ‘Internet café operator penalized
$5,000 for attempted price fixing’, 2 July, ACCC Media release, MR 151/01.
Supplementary reading

4. Forbis, JL & Mehta, NT 2000, ‘ Economic value to the customer’, Mckinsey Quarterly, no. 3.
5. Greene,G 1997, ‘Expected Mark-up on calls’, The Age, 5 June, p. 1.
6. Guilding, C, Dury, C & Tayles, M 2005, ‘An empirical investigation of the importance of cost- plus
pricing’, Managerial Auditing Journal, vol.20(2), pp.125-37.
7. Murphy, M 2007 ‘Tiger goes nationwide as budget air war heats up’, The Age, 14 November.
8. Plunkett, S 1997, ‘Alston’s big test: setting price balance’, Business Review Weekly, 10 March, p.71.

TOPIC 10: FINANCIAL PERFORMANCE MEASURES AND REWARD SYSTEMS.

Learning Outcome
The student shall be able to evaluate how the financial performance measures can be used to evaluate the
performance of investment centres and the various forms of rewards systems that can be used to enhance
motivation and goal congruence.

Performance Criteria
After studying this topic, the students should be able to:
10.1 Evaluate an investments centre’s return on investment (ROI) & residual income (RI).
10.2 Formulate some advantages and disadvantages of using ROI & RI to evaluate performance of
investment centres.
10.3 Interpret how the negative behavoiural incentives associated with using return on investment
to evaluate performance can be minimized.
10.4 Compare and contrast how a reward system can be designed and used to enhance goal congruence.
10.5 Interpret the different forms of performance –related reward systems used in organizations.
10.6 Evaluate the advantages and disadvantages associated with group versus individual rewards.

Reading Resource Materials

1. Lecture Notes
2. Text: Chapter 13: Perforamce Measures & Reward Systems, pp. 651-670.
3. Chenoweth,N 2001,’The blacklash against the unearned bonus’, The Australian Financial Review, 21
April, p. 21.
Supplementary reading
4. Gettler, L 2001, ‘ Australian CEOs climb world pay rankings’, Sydney Morning Herald, 20 August, p.
31.
5. Gettler, L 2007, ‘ CEOs 72% better off on 21st century pay rocket’, The Age, 20 November.
6. Herzberg, F 1968, ‘One more time: how do you motivate employees?’, Harvard Business Review,
January-February, pp. 53-62.
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 7. Murrill, M 2001, ‘Executive pay under pressure’, Business Review Weekly, October 25-31, p.24.
8. O’Donnell,M 1997, ‘Creating a performance culture? Performance –Based Pay in the Australian
Public Services’, working paper, School of Industrial Relations and Organisational Behaviour,
University of NSW.
9. Skinner, RC 1993, ‘ The role of profitability in divisional decision making and performance
evaluation’, Australian Accounting Review, vol.20, no.7,pp.135-41.

TOPIC 11: ENVIRONMENTAL AND SOCIAL MANAGEMENT ACCOUNTING.

Learning Outcome
The student shall be able to evaluate the role of management accounting information in analyzing the
environmental and social costs for accounting decision making.

Performance Criteria
After studying this topic, the students should be able to:
11.1 Interpret sustainability accounting and corporate social responsibility, and explain the relationship
between the two and management accounting.
11.2 Evaluate the meaning of EMA and describe the range of techniques that5 are used in environmental
management accounting.
11.3 Interpret the difficulties in recognizing and measuring economic, environmental and social impacts.
11.4 Evaluate environmental costs and describe the five tiers of environmental costs.
11.5 Evaluate the environmental costs as prevention, appraisal, and internal and external failure costs.
11.6 Interpret the effects of environmental and social factors when managing suppliers and customers,
in decision making.

Reading Resource Materials

1. Lecture Notes
2. Text: Chapter 17: Sustainability and Management Accounting, pp. 851-887.
Supplementary reading
3. Adams, C &Zutshi, A 2004, ‘Corporate social responsibility: Why business should act responsibility
and be accountable’, Australian Accounting Review, vol. 14, no. 3, pp. 31-9.
4. Adams, CA & Frost, GR 2007, ‘Managing social and environmental performance: do companies
have adequate information?’, Australian Accounting Review, vol. 17, no. 3, pp.2-11.
5. Supplementary reading

6. Burritt, R,Hahn, T & Schaltegger, S 2002, Current Developments in Environmental Management

Accounting – Towards a Comprehensive Framework for Environmental Management Accounting,
Greenleaf Publishing , Sheffield, UK.
7. Deegan, C 2008, ‘Environmental costing in capital investment decisions: electricity distributors and
the choice of power poles, Australian Accounting Review, vol. 18, no. 1, pp.2-15.
8. Environmental Protection Agency (EPA) 1995, An Introduction to Environmental Accounting as a
Business Management Tool: Key Concepts and Terms, United States Environmental Protection
Agency, Office of Pollution Prevention and Toxics, Washington, DC.
9. Environmental Protection Agency (EPA) 2000, Enhancing Supply Chain Performance with
Environmental Costs Infirmation: Examples from Commonwealth Edison, Andersen Corporation and
Ashland Chemical, United States Environmental Protection Agency, Office of Pollution Prevention
and Toxics, Washington, DC.
10. Gadenne, D & Zaman, M 2002, ‘Strategic environmental management accounting: an exploratory
study of current corporate practice and strategic intent’, Journal of Environmental Assessment
Policy and Management, vol.4, no. 2, pp.123-50.

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5.0 Resources

The recommended texts are:

Kim Langfield-Smith “Management Accounting 6/e – Information for Managing and Creating
Value “Monash University, Helen Thorne, University of South Australia and Ronald W.Hilton,
Cornell University.

Students must also read the listed readings after every topic.

Supplementary

1 Horngren, C.T., Datar, S.M. and Foster G. Cost Accounting - A Managerial

Emphasis, 11th international ed., 2003, Pearson Education Inc.
2 Hart, J. and Wilson, C. Management Accounting: Principles and Applications, 3rd
ed., 2004, Pearson/Prentice Hall.
3 Boer, G.M. Cost Accounting - A Decision Emphasis, 4th ed., 2001, Dame, Australia.

4 Barfield, J.T., Raiborn, C.A. and Kinney, M.R., Cost Accounting: Traditions and
Innovations, 5th ed.,2003, Thomson/South Western.

6.0 Assessment

Grades
The overall mark for the unit depends on performance during the trimester (40%) and performance in the
final examination (60%).

1. Short Test 5%
2. Assignment 15%
3. Mid Trimester Exam 20%
Continuous Assessment 40%
Final Examination 60%
Total 100%

In order to pass the unit, that is, to obtain a grade of C or better, it is necessary to score at least 50% (i.e.
30/60) in the final examination. It is highly recommended that students attend all tutorials/labs/workshops.

6.1 Letter Grade Scale

The following grading scales would be used:

6.1 Grade Marks GPA

A+ 90-100 4.33-5.00 High Distinction
A 85-89 4.00-4.27 Distinction
A- 80-84 3.73-3.93 Distinction
B+ 75-79 3.33-3.60 High Credit
B 70-74 3.00-3.27 Credit
B- 65-69 2.67-2.93 Credit
C+ 60-64 2.33-2.60 Pass

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 C 55-59 2.00-2.27 Pass
C- 50-54 1.67-1.93 Pass
D+ 45-49 1.33-1.60 Fail
D 40-44 1.00-1.27 Fail
D- 35-39 0.67-0.93 Fail
E Below 35 0-0.60 Fail
DNQ Did Not Qualify; student received over 50% of total 0 Fail
marks but did not meet other specified conditions
for a pass
W Withdrawn from Unit 0
CT Credit Transfer 0 Cross credit (CT)
NV Null & Void for Dishonest practice 0
I Result withheld/Incomplete assessment 0
X Continuing course 0
DNC Did Not Complete 0
CP Compassionate Pass 0
Aeg Aegrotat Pass 0
PT Pass Terminating 0
P Pass 0
NP Not Passed 0

7.0 Programme Regulations and Dissatisfaction with Assessment

The academic conduct of the students are governed by the University Academic and Students Regulation
(UASR). All students must obtain a copy of the UASR from the FNU academic office and familiarize
themselves with all academic matters.

Should a student be dissatisfied with either the internal or external assessment, they can take the following
steps to get redress of their grievance.

Internal Assessment: The student can refer the work back to the unit coordinator for checking and
reassessment. Following this reassessment, if the student is still dissatisfied, the student may refer the work
to the HOD. The HOD will then appoint another lecturer to examine the work and result will then stand.
Final Exam: The student can apply for re-check of the grade as per the procedures laid down in the UASR.

8.0 Plagiarism and Dishonest Practice Regulation

Plagiarism and dishonest practices are serious offences for which offenders shall be penalized. Students
must read the relevant section of UASR to understand the various types of cases defined as dishonest
practices in academic work and to also know the penalties associated with these kinds of practices.

9. Final Examination Scripts

9.1. A student may obtain a copy of his/her assessed final exam script(s), and all other written materials
submitted for assessment in a unit, upon application on the prescribed form and upon the
payment of the prescribed administration fee(s).
9.2. A student may view online marking guide for in the final exam paper.
9.3. No access to exam scripts shall be permitted after 12 months of the release of results for any unit.

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10. Reconsideration of Assessment and Unit Grades, and Appeals

10.1. A student may apply for reconsideration of the final (end-point) assessment.
10.2. Applications for reconsideration shall be made only after a student has viewed his/her exam
script and the marking guide under the provisions of s14 above, and remains unsatisfied with the
results obtained. The application for reconsideration shall specify the question(s) which he/she is
seeking a reconsideration of, and the basis for this.
10.3. Applications for reconsideration shall be made within five days of the result being released if the
student wishes to pursue a course to which the course(s) under reconsideration is a prerequisite,
or 21 days of the date of release of the results otherwise. Applications need to be made by
lodging a duly completed ‘Reconsideration of Assessment’ form, together with the necessary fees
for the reconsideration, to the Academic Office, which shall submit the application to the
respective Dean.
10.4. The Dean or the Head of the Academic Section authorized by the Dean to deal with applications
for reconsideration of grades shall cause the reconsideration to be done expeditiously and
independently.
10.5. Reconsideration of unit grades shall comprise
10.5.1.a careful check that the referred to examination question and part-question was read by
the examiner and given an appropriate mark;
10.5.2.a careful remarking of the question(s) being asked for reconsideration;
10.5.3.a careful check that the total examination mark has been accurately transposed within the
proportions (% coursework vs. % final examination) previously established by the examiner;
10.5.4.a careful computation of all the marks awarded for the coursework; and
10.5.5.a careful check that the coursework mark has been accurately transposed within the
proportions previously established by the examiner.
10.6. The application shall be considered and a decision communicated to the Academic Office within
five working days of the receipt of the application for reconsideration from the Academic Office
if the course under reconsideration is a prerequisite to a course that the student is required to
undertake in the term immediately following to complete his/her Programme, or within ten
working days otherwise.
10.7. The outcome of the reconsideration shall be communicated to the student by the Academic
Office within two days of the receipt of the report from the Dean.
10.8. If the student is dissatisfied with the outcome of the application, the student may apply to the
College Academic Appeals Committee for reconsideration of the grade/result. Appeals shall be
made within five working days of the date of the notification of the outcome of the application
for reconsideration. Applications shall be made by lodging a duly completed form prescribed for
this purpose to the Academic Office, which then shall be sent by the Academic Office to the
College Appeals Committee within one working day of its receipt. The Appeals Committee shall
cause a careful reconsideration of the documents as listed in s15.5 above, as well as cause to be
carried out a careful examination of all or a sample of other scripts (with such sample
determined by a specified process by the Academic Office) for the unit to ensure consistency of
marking and assessment.
10.9. The College Academic Appeals Committee shall advise the Academic Office of the outcome of
the appeal within five working days from the date of the receipt of the application from the
Academic Office if the course is a prerequisite to a course that the student would need to do in
the term immediately following to complete a programme or within 15 working days otherwise.
The Academic Office shall advise the student within 24 hours by email or phone.
10.10. A grade may be unchanged, raised or lowered following reconsideration under this section.

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 10.11. A student who is dissatisfied with the award of the College Academic Appeals Committee may
appeal further to the Students’ Appeals Committee for reconsideration of the decision of the
College Academic Appeals Committee. This appeal must be lodged within two working days from
the date of the notification if the course under reconsideration is a prerequisite to a course that
the student is required to undertake in the term immediately following to complete his/her
Programme or within ten working days otherwise.
10.12. Appeals against the decision of the College Academic Appeals Committee shall be made by
lodging the prescribed application form [‘Appeal: Reconsideration of Assessment’] to the
Academic Office.
10.13. The Students’ Appeals Committee shall advice the Academic Office of the outcome of the appeal
within five working days of the date of the lodgement of the appeal if the appeal concerns a
prerequisite to another unit that the student needs to do in the term immediately following to
complete the programme, or 20 working days otherwise.
10.14. A student may be given provisional admission into a unit if the unit whose grade is under
reconsideration or is under appeal is a prerequisite. The admission would be confirmed if the
student’s application succeeds. If the application fails, the student shall be deregistered from the
unit, with no loss of fee paid for the unit.
10.15. Any and all fee paid for reconsideration of a unit grade , including the fees to get a copy of the
script and to view the marking guide, shall be refunded to the candidate, if, as a result of the
reconsideration or appeals, the grade for the unit is raised.
10.16. The decision of the Students’ Appeals Committee shall be final.

ACC602_Strategic Management Accounting: Trimester I 201888

Trimester Teaching & Assessment Schedule/ Plan

Teaching Weeks Coverage/ Topic Evaluation/ Assessment

Refer to the information above (previous
pages) for ACC602 Topic Details
Course outline
1
TOPIC 1
2 TOPIC 2  Tutorial Assessment
3 TOPIC 3  Tutorial Assessment

4 TOPIC 4  Tutorial Assessment

 Tutorial Assessment
5 TOPIC 5
 Tutorial Assessment
6 TOPIC 6  Mid Trimester exam 20% (Date, Time
& Venue: TBA)
7  Tutorial Assessment
TOPIC 7
 Tutorial Assessment
8
TOPIC 8 Major Assignment Due 15%

9  Tutorial Assessment
TOPIC 9
 Tutorial Assessment
10
TOPIC 10  Short test 5%

13
  Tutorial Assessment
11
TOPIC 11
 Tutorial Assessment
12 REVISION

13

14

[Note: If a scheduled lecture falls on a public holiday, students will be informed in advance of any
alternative arrangements]

ALL THE BEST!

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