Course coordinator
Associate Professor Robyn King
Course overview
- Study period
- Semester 2, 2025 (28/07/2025 - 22/11/2025)
- 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 in business and non-business organisations; alternative analyses and systems; conceptual issues and behavioural implications.
In making decisions that achieve organisational goals, managers rely on management accounting information. This information creates value for all types of organisations by enabling strategy implementation that delivers long-term value to stakeholders. Strategy implementation requires decision making that is aligned with strategic goals, continuous improvement of critical processes, motivation and alignment of employees actions with organisational objectives, and innovation that develops new products and services. Business organisations are not insulated from the outside world, and market forces operate as a powerful disciplinary tool if an organisation makes decisions that allocate resources inefficiently or that reduce stakeholders' wealth.
This course will enable you to identify what is relevant information for decision making and to further explore issues relating to costing systems and cost management and how these may affect decisions in areas such as pricing, and performance evaluation. With a consistent focus on improving organisational performance and creating value, you will consider how to evaluate performance through the use of tools such as variance analysis (introduced in ACCT2102) and the balanced scorecard. Finally, you will consider the impact of organisational structure on management control and performance evaluation highlighting relevant behavioural implications.
Course requirements
Prerequisites
You'll need to complete the following courses before enrolling in this one:
ACCT2102 or 2113 or 2114
Restrictions
Quota: Minimum of 35 enrolments
Course contact
Course staff
Lecturer
Ms June Jung
Tutor
Ms June Jung
Mr Clayton Thompson
Miss Mila Zhu
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 aims to enable you to contribute to value creation within your organisation by providing relevant information and analytical and critical evaluation skills that will assist your organisation's costing, planning and control decisions in a constantly changing business environment.
Assessment
Assessment summary
| Category | Assessment task | Weight | Due date |
|---|---|---|---|
| Examination |
In Semester exam
|
20% |
In-semester Saturday 6/09/2025 - 20/09/2025
Examination will take place at time scheduled by Central Examinations either Saturday 6 September, 13th September or 20th September. |
| Paper/ Report/ Annotation, Presentation |
Case Study
|
30% |
10/10/2025 3:00 pm |
| Examination |
Final Exam
|
50% |
End of Semester Exam Period 8/11/2025 - 22/11/2025 |
Assessment details
In Semester exam
- Identity Verified
- In-person
- Mode
- Written
- Category
- Examination
- Weight
- 20%
- Due date
In-semester Saturday
6/09/2025 - 20/09/2025
Examination will take place at time scheduled by Central Examinations either Saturday 6 September, 13th September or 20th September.
- Other conditions
- Time limited, Secure.
- Learning outcomes
- L01, L03
Task description
The in-semester exam will cover Topics 1 to 4.
The in-semester exam will consist of a combination of multiple choice, short answer and practical/problem solving questions.
Results will be posted on the MyGrades link via the course Blackboard site.
AI Statement:
This assessment task evaluates students' abilities, skills and knowledge without the aid of 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.
Exam details
| Planning time | 10 minutes |
|---|---|
| Duration | 90 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.
Case Study
- Online
- Mode
- Product/ Artefact/ Multimedia, Written
- Category
- Paper/ Report/ Annotation, Presentation
- Weight
- 30%
- Due date
10/10/2025 3:00 pm
- Learning outcomes
- L02, L03, L04
Task description
The case study along with the required format will be made available via Blackboard. The case will be based on a business that has an identifiable problem and issues that need to be investigated and analysed so that workable solutions can be proposed.
Cases help increase your learning of the topic areas concerned by requiring the application of course material to real business organisations. The purpose of the case study is to have you develop (1) an understanding of the organisation and its environment, (2) an understanding of the problem and issues that face the organisation; (3) an appropriate analysis and discussion of the problem and issues using the concepts and techniques learned in ACCT3104, and (4) sound recommendations for the organisation that will alleviate/address the problem and issues.
Students are required to submit a single pdf of their case study and a video recording of a short presentation of their case (3 minutes). Submission is via Turnitin link on the Blackboard site for the written response and a further link will be provided on Blackboard for the video. Further details will accompany the case study when released.
AI Statement:
Artificial Intelligence (AI) and Machine Translation (MT) are emerging tools that may support students in completing this assessment task. Students may appropriately use AI and/or MT in completing this assessment task. Students must clearly reference any use of AI or MT in each instance.
A failure to reference generative AI or MT use may constitute student misconduct under the Student Code of Conduct.
Submission guidelines
The submission will be via Turnitin link on the Blackboard site. A further link will be provided for the submission of your short video presentation.
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
- Identity Verified
- In-person
- Mode
- Written
- Category
- Examination
- Weight
- 50%
- Due date
End of Semester Exam Period
8/11/2025 - 22/11/2025
- Other conditions
- Time limited, Secure.
- Learning outcomes
- L01, L02, L03, L04
Task description
This exam is a closed book, invigilated exam.
The exam is an on-campus, paper-based exam invigilated by UQ appointed invigilators.
The final exam will cover Topics 5 to 11.
The final exam will consist of a combination of multiple choice, short answer and practical/problem solving questions.
Results will be posted on the MyGrades link via the course Blackboard site.
If you are unable to sit your final exam, you must apply for a deferred exam.
AI Statement:
This assessment task is to be completed in-person. The use of generative Artificial Intelligence (AI) or Machine Translation (MT) tools will not be permitted. Any attempted use of AI or MT may constitute student misconduct under the Student Code of Conduct.
Exam details
| Planning time | 10 minutes |
|---|---|
| Duration | 120 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.
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 |
Lecture |
Topic 1: Absorption and Variable Costing Capacity Analysis Learning outcomes: L01, L02, L03, L04 |
Week 2 |
Tutorial |
Tutorial 1: Inventory Valuation Methods Inventory Valuation Methods: Absorption, variable and throughput costing. Capacity decisions. Learning outcomes: L01, L02, L03, L04 |
Lecture |
Topic 2: Inventory management, EOQ and JIT. Inventory management, EOQ and JIT. Learning outcomes: L01, L02, L03, L04 |
|
Week 3 |
Tutorial |
Tutorial 2: Inventory management, EOQ and JIT Inventory management, EOQ and JIT. Readings/Ref: Horngren 17 (Chapter 21); EKKA Public Holiday - Wednesday 13 August 2025 - Check Blackboard for announcements about affected classes. Learning outcomes: L01, L02, L03, L04 |
Lecture |
Topic 3: Pricing Decisions and Cost Management. Learning outcomes: L02, L03 |
|
Week 4 |
Tutorial |
Tutorial 3: Pricing Decisions and Cost Management Learning outcomes: L02, L03 |
Lecture |
Topic 4: CPA , revenue and SVA Customer profitability analysis, revenue allocation, and sales variance analysis. Learning outcomes: L01, L03, L04 |
|
Week 5 |
Tutorial |
Tutorial 4: Customer profitability analysis, SVA Customer profitability analysis, revenue allocation, and sales variance analysis. Learning outcomes: L01, L03, L04 |
Lecture |
Topic 5: Decentralisation, Responsibility Centres and Transfer Pricing Learning outcomes: L01, L02, L03, L04 |
|
Week 6 |
No student involvement (Breaks, information) |
No Lecture or Tutorial this week due to Central in semester Saturday exam (timetable not yet available date subject to change) |
No student involvement (Breaks, information) |
No lectures or tutorials this week due to Central in semester Saturday exam (timetable not yet available date subject to change) |
|
Week 7 |
Tutorial |
Tutorial 5: Decentralisation, etc Decentralisation, responsibility centres, transfer pricing Learning outcomes: L01, L02, L03, L04 |
Lecture |
Topic 6: Organisational structures and MCS Organisational structures and management control systems. Learning outcomes: L01, L02, L04 |
|
Week 8 |
Tutorial |
Tutorial 6: Organisation and management systems Organisational structures and management control systems. Learning outcomes: L01, L02, L04 |
Lecture |
Topic 7: Performance SMA Balance Scorecard and SPA. Performance evaluation, strategic management accounting, balanced scorecard and strategic profitability analysis Learning outcomes: L01, L03, L04 |
|
Week 9 |
Tutorial |
Tutorial 7: SMA, BSC, SPA Strategic management accounting, balanced scorecard and strategic profitability analysis. Learning outcomes: L01, L03, L04 |
Lecture |
Topic 8: Balanced scorecard: quality, time, and TOC Balanced scorecard: quality, time, and the theory of constraints. Learning outcomes: L01, L02, L03, L04 |
|
Mid Sem break |
No student involvement (Breaks, information) |
In-Semester Break |
Week 10 |
Tutorial |
Tutorial 8: BSC quality, time, constraint theory Balanced scorecard: quality, time, and the theory of constraints. Kings Birthday Public Holiday - Monday 6 October 2025 - Check Blackboard for announcements about affected classes. Learning outcomes: L01, L02, L03, L04 |
Lecture |
Topic 9: Financial Performance Measures and effects including incentive systems Learning outcomes: L01, L02, L03, L04 |
|
Week 11 |
Tutorial |
Tutorial 9: Financial performance measures, including incentive systems Financial performance measures and their effects including incentives. Learning outcomes: L01, L02, L03, L04 |
Lecture |
Topic 10 Ethics Performance measurement and incentive systems. Learning outcomes: L01, L04 |
|
Week 12 |
Tutorial |
Tutorial 10: Ethics Performance measures and incentive systems Learning outcomes: L01, L04 |
Lecture |
Topic 11: Risk Management and Cybersecurity Risk Management and Cybersecurity Learning outcomes: L01, L02, L03, L04 |
|
Week 13 |
Tutorial |
Tutorial 11: Risk Management and Cybersecurity Risk Management and Cybersecurity Learning outcomes: L01, L02, L03, L04 |
Lecture |
Final Exam - Course Review Final exam communications and course review Learning outcomes: L01, L02, L03, L04 |
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.