Course coordinator
Associate Professor Sergeja Slapnicar
Course overview
- Study period
- Semester 1, 2025 (24/02/2025 - 21/06/2025)
- Study level
- Undergraduate
- Location
- St Lucia
- Attendance mode
- In Person
- Units
- 2
- Administrative campus
- St Lucia
- Coordinating unit
- Business School
Accounting information relevant for planning, control and performance evaluation decisions by management; behavioural implications of performance measurement and rewarding.
The course focuses on two broad topics:
1: Analysing corporate performance.
Under this topic, we learn about the accounting techniques for analysing performance of the organisation and its sub-units. We examine tools to analyse costs and profitability of products, services and customers. We learn how to prepare master budgets to understand the differences between actual and expected performance. We study how to effectively control decentralised units in a large organisation, how to set up transfer prices for intracompany transactions, and how transfer prices impact units’ and segments’ performance.
2: Driving corporate performance.
In the second part of the course, we focus on how to design performance measures to implement strategies, align incentives, and influence motivation of employees. We concentrate on understanding the design and consequences of formal incentive systems, and explore the role of strategic measurement systems, such as the balanced scorecard, in communicating and implementing organisational strategies.
Sustainable Development Goals - UQ Business School is a proud supporter and Advanced Signatory of the United Nations Principles for Responsible Management Education (UN PRME). As part of the largest global collaboration between business schools and the UN, the school emphasises its role in empowering students to drive societal transformation through the Sustainable Development Goals. The SDGs highlight that a thriving economy relies on a healthy environment, aiming to balance economic growth, social well-being, and environmental protection for a sustainable future.
Course requirements
Prerequisites
You'll need to complete the following courses before enrolling in this one:
ACCT1110 or 1111 or 1112 or 2111 or 2112
Incompatible
You can't enrol in this course if you've already completed the following:
ACCT2102 or 2113 or 7107
Restrictions
Restricted to students enrolled in the BAdvFinEcon(Hons)
Course contact
Course staff
Lecturer
Associate Professor Sergeja Slapnicar
Tutor
Mr Bernardo Lohmann
Mr Clayton Thompson
Mr Farzad Fatehi
Timetable
The timetable for this course is available on the UQ Public Timetable.
Additional timetable information
Please note: Teaching staff do not have access to the timetabling system to help with class allocation. Therefore, should you need help with your timetable and/or allocation of classes, please ensure you email business.mytimetable@uq.edu.au from your UQ student email account with the following details:
- Full name
- Student ID
- Course Code
Aims and outcomes
This course will make you ready to:
Set up objectives. Measure. Analyse. Influence decision-making.
Learning outcomes
After successfully completing this course you should be able to:
LO1.
Analyse corporate performance to inform managerial decisions (product, service, segment and customer profitability, break-even analysis, the effect of transfer prices on segment profitability).
LO2.
Develop a balanced scorecard for measurement of corporate strategy implementation.
LO3.
Prepare a master budget and pro-forma financial statements for a real startup in a team project.
LO4.
Understand the implications of performance measurement and rewarding on employee motivation and decision making.
LO5.
Learn regulatory requirements and experience managerial considerations of corporate social responsibility and ethics.
Assessment
Assessment summary
| Category | Assessment task | Weight | Due date |
|---|---|---|---|
| Paper/ Report/ Annotation |
Team Project Report on Financial Projections
|
40% |
14/04/2025 3:00 pm |
| Role play/ Simulation |
Simulation Game
|
10% |
12/05/2025 - 16/05/2025 |
| Paper/ Report/ Annotation | Case Study Analyses | 20% |
23/05/2025 3:00 pm |
| Examination |
Final Exam - closed book
|
30% |
End of Semester Exam Period 7/06/2025 - 21/06/2025 |
Assessment details
Team Project Report on Financial Projections
- Team or group-based
- Mode
- Written
- Category
- Paper/ Report/ Annotation
- Weight
- 40%
- Due date
14/04/2025 3:00 pm
- Other conditions
- Peer assessment factor.
- Learning outcomes
- L01, L03
Task description
Preparation of financial projections and performance analysis for a startup. Students complete this project in teams of four. One project write-up should be submitted per team.
The project write-up must not exceed 3,000 words.
In addition, there will be a written reflection exercise (peer assessment) for each team member to complete individually using the template that will be provided on Blackboard.
This individual reflection will require you to assess the contribution of your fellow team members.
AI Statement:
This task has been designed to be challenging, authentic and complex. Whilst students may use AI technologies, successful completion of assessment in this course will require students to critically engage in specific contexts and tasks for which artificial intelligence will provide only limited support and guidance.
A failure to reference generative AI use may constitute student misconduct under the Student Code of Conduct.
To pass this assessment, students will be required to demonstrate detailed comprehension of their written submission independent of AI tools.
Submission guidelines
Assignment to be submitted via the Blackboard assessment link on the due date.
Deferral or extension
You may be able to apply for an extension.
Late submission
A penalty of 10% of the maximum possible mark will be deducted per 24 hours from time submission is due for up to 7 days. After 7 days, you will receive a mark of 0.
Simulation Game
- Online
- Mode
- Activity/ Performance
- Category
- Role play/ Simulation
- Weight
- 10%
- Due date
12/05/2025 - 16/05/2025
- Learning outcomes
- L02
Task description
In this simulation game, students experience the benefits and challenges of using a scorecard to implement strategic initiatives and monitor firm performance.
Students choose a strategy for their company, create a strategy map, develop a balanced scorecard, choose initiatives to implement their strategy, and use feedback from the balanced scorecard to adjust their implementation approach over a series of 8 rounds.
At the conclusion of the simulation, each student's company will be purchased by a private investor.
The goal of the simulation is to maximise firm value at the time of buyout - the buyout price being based on the company's financial position and future prospects.
AI Statement:
This assessment task evaluates students' abilities, skills and knowledge without the aid of generative Artificial Intelligence (AI). Students are advised that the use of AI technologies to develop responses is strictly prohibited and may constitute student misconduct under the Student Code of Conduct.
Submission guidelines
Deferral or extension
You may be able to apply for an extension.
Late submission
A penalty of 10% of the maximum possible mark will be deducted per 24 hours from time submission is due for up to 7 days. After 7 days, you will receive a mark of 0.
Case Study Analyses
- Mode
- Written
- Category
- Paper/ Report/ Annotation
- Weight
- 20%
- Due date
23/05/2025 3:00 pm
- Learning outcomes
- L01, L04, L05
Task description
This is an individual assessment of student's case study analyses which will be discussed throughout the semester.
More detail about the selected case studies will be provided on Blackboard.
AI Statement:
This task has been designed to be challenging, authentic and complex. Whilst students may use AI technologies, successful completion of assessment in this course will require students to critically engage in specific contexts and tasks for which artificial intelligence will provide only limited support and guidance.
A failure to reference generative AI use may constitute student misconduct under the Student Code of Conduct.
To pass this assessment, students will be required to demonstrate detailed comprehension of their written submission independent of AI tools.
Submission guidelines
Individual analyses are to be submitted through the Blackboard Assessment link on the due date.
Deferral or extension
You may be able to apply for an extension.
Late submission
A penalty of 10% of the maximum possible mark will be deducted per 24 hours from time submission is due for up to 7 days. After 7 days, you will receive a mark of 0.
Final Exam - closed book
- Identity Verified
- In-person
- Mode
- Written
- Category
- Examination
- Weight
- 30%
- Due date
End of Semester Exam Period
7/06/2025 - 21/06/2025
- Other conditions
- Time limited.
- Learning outcomes
- L01, L04, L05
Task description
The closed book final exam will be based on the knowledge acquired in case studies, lecture and homework problems throughout the semester. It will consist of problem-solving, MCQ, and short-answer questions. It will be 1 h long. Details of the exam will be provided on Blackboard in the Assessment Folder section. The exam will be paper based and on campus.
This is a centrally run examination and the exact date will be known at a later point in time.
AI Statement:
This assessment task is to be completed in-person. The use of generative Artificial Intelligence (AI) tools will not be permitted. Any attempted use of Generative AI may constitute student misconduct under the Student Code of Conduct.
Exam details
| Planning time | 10 minutes |
|---|---|
| Duration | 60 minutes |
| Calculator options | (In person) Casio FX82 series only or UQ approved and labelled calculator |
| Open/closed book | Closed Book examination - no written materials permitted |
| Exam platform | Paper based |
| Invigilation | Invigilated in person |
Submission guidelines
Deferral or extension
You may be able to defer this exam.
Course grading
Full criteria for each grade is available in the Assessment Procedure.
| Grade | Cut off Percent | Description |
|---|---|---|
| 1 (Low Fail) | 0 - 29 |
Absence of evidence of achievement of course learning outcomes. |
| 2 (Fail) | 30 - 46 |
Minimal evidence of achievement of course learning outcomes. |
| 3 (Marginal Fail) | 47 - 49 |
Demonstrated evidence of developing achievement of course learning outcomes |
| 4 (Pass) | 50 - 64 |
Demonstrated evidence of functional achievement of course learning outcomes. |
| 5 (Credit) | 65 - 74 |
Demonstrated evidence of proficient achievement of course learning outcomes. |
| 6 (Distinction) | 75 - 84 |
Demonstrated evidence of advanced achievement of course learning outcomes. |
| 7 (High Distinction) | 85 - 100 |
Demonstrated evidence of exceptional achievement of course learning outcomes. |
Additional course grading information
Grades will be allocated according to University-wide standards of criterion Based Assessment.
Supplementary assessment
Supplementary assessment is available for this course.
Learning resources
You'll need the following resources to successfully complete the course. We've indicated below if you need a personal copy of the reading materials or your own item.
Library resources
Find the required and recommended resources for this course on the UQ Library website.
Own copy required
You'll need to have your own copy of the following reading resources. We've indicated below if you need a personal copy of the reading materials or your own item.
| Item | Description |
|---|---|
| Book |
Management accounting: information for decision making
by Atkinson; Anthony A.; Kaplan; Robert S.; Matsumura; Ella Mae; Young; S. Mark - 2020 Edition: Seventh edition Publisher: Cambridge Business Publishers ISBN: 9781618533517 |
Learning activities
The learning activities for this course are outlined below. Learn more about the learning outcomes that apply to this course.
Filter activity type by
Please select
| Learning period | Activity type | Topic |
|---|---|---|
Week 1 |
Seminar |
Relevant Costs for Decision-Making Learning outcomes: L01 |
Week 2 |
Seminar |
Financial Planning for Start-Ups Workshop focused. How to make financial forecasts for startups? Meet the startups Learning outcomes: L01, L03 |
Week 3 |
Seminar |
Budgeting for Planning and Control Introductory theory and a case study Learning outcomes: L03 |
Week 4 |
Seminar |
Preparation of Startups Business Plan Workshop focused meeting with start-up's Learning outcomes: L03 |
Week 5 |
Seminar |
Costing and profitability of products and services Introductory theory and a case study Learning outcomes: L01 |
Week 6 |
Seminar |
Measuring and managing customer profitability Lecture and a case study Learning outcomes: L01 |
Week 7 |
Seminar |
Finalisation of Start-ups Financial Statements Workshop focused. Learning outcomes: L03 |
Week 8 |
Seminar |
Management Control with Responsibility Centres Introductory Lecture and a case study Learning outcomes: L01, L04 |
Mid-sem break |
No student involvement (Breaks, information) |
In-Semester Break |
Week 9 |
Seminar |
Transfer Pricing and Segment Reporting Introductory Lecture and a case study. Learning outcomes: L01, L04 |
Week 10 |
Seminar |
Management Accounting and Corporate Governance Introductory theory and a case study. Labour Day Public Holiday - Monday 5 May 2025 - Check Blackboard for announcements about affected classes. Learning outcomes: L02, L05 |
Week 11 |
Case-based learning |
Measuring Strategy Implementation Introductory theory and a BSC simulation game Learning outcomes: L02, L05 |
Week 12 |
Seminar |
Measuring and Incentivising Mangers and Employees Introductory lecture and a case-study Learning outcomes: L04 |
Week 13 |
Seminar |
Review of the Course Learning outcomes: L01, L02, L04, L05 |
Additional learning activity information
Sustainable Development Goals
This course integrates the following Sustainable Development Goals (SDGs) through lectures and assessment.
Goal 8: Decent work and economic growth
Policies and procedures
University policies and procedures apply to all aspects of student life. As a UQ student, you must comply with University-wide and program-specific requirements, including the:
- Student Code of Conduct Policy
- Student Integrity and Misconduct Policy and Procedure
- Assessment Procedure
- Examinations Procedure
- Reasonable Adjustments for Students Policy and Procedure
Learn more about UQ policies on my.UQ and the Policy and Procedure Library.