Faculty of Business and Law 

School of Accounting, Economics and Finance

Unit Outline

ACCT3001 Accounting, Behaviour and Control

Semester 2, 2021

Unit study package code: ACCT3001 

Mode of study: Internal
Tuition pattern summary: Note: For any specific variations to this tuition pattern and for precise
information refer to the Learning Activities section.
Lecture: 1 x 1 Hours Weekly
Workshop: 1 x 2 Hours Weekly
This unit does not have a fieldwork component.
Credit Value: 25.0
Pre-requisite units: 11013 (v.0) Management Accounting 201 or any previous version
OR
ACCT2002 (v.0) Cost Analysis for Decision Making or any previous version

Co-requisite units: Nil

Anti-requisite units: Nil

Result type: Grade/Mark

Approved incidental fees: Information about approved incidental fees can be obtained from our website.
Visit fees.curtin.edu.au/incidental_fees.cfm for details.
Unit coordinator: Title: Dr
Name: Yuni Yuningsih
Phone: 08 9266 7053
Email: ACCT3001@curtin.edu.au
Location: Building: 407 - Room: 433

Teaching Staff: Name: Anba Krishnan

Email: anbalagan.k@curtin.edu.my
Location: Building: 200
Name: Dhanuskodi Rengasamy
Email: Dhanuskodi.Rengasamy@curtin.edu.au
Location: Building: MIRI - Room: L1 Room 11
Name: Ka Yii Yip
Email: Kayii.Yip@curtin.edu.au
Location: Building: MIRI

Administrative contact: Name: FBL Teaching Support

Phone: -
Email: FBL-TSUnitAdmin@curtin.edu.au
Location: Building: - - Room: -

Learning Management System: Blackboard (lms.curtin.edu.au)

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School of Accounting, Economics and Finance, Faculty of Business and Law
Faculty of Business and Law 
School of Accounting, Economics and
Finance
 

Acknowledgement of Country
We respectfully acknowledge the Indigenous Elders, custodians, their descendants and kin of this land past and
present. The Centre for Aboriginal Studies aspires to contribute to positive social change for Indigenous
Australians through higher education and research.

Syllabus
This unit builds upon foundational knowledge of management systems including performance management and
control systems aligned with organisational strategy.

Introduction
Welcome to ACCT3001 Accounting, Behaviour and Control Unit. 
The aims of this unit are to provide students with:
1.  The necessary techniques to develop effective performance measurement and control systems; and
2.  The analytical skills to understand the behavioural implications of such systems.
Please check Contacts and Consultation Times Tab on Blackboard to find information about Contacts and Unit Coordinator
Consultation Times for this unit.
 
 

Unit Learning Outcomes

All graduates of Curtin University achieve a set of six Graduate Capabilities during their course of study. These
inform an employer that, through your studies, you have acquired discipline knowledge and a range of other skills
and capabilities which employers would value in a professional setting. Each unit in your course addresses the
Graduate Capabilities through a clearly identified set of learning outcomes. They form a vital part in the process
referred to as assurance of learning. The learning outcomes notify you of what you are expected to know,
understand or be able to do in order to be successful in this unit. Each assessment for this unit is carefully
designed to test your knowledge of one or more of the unit learning outcomes. On successfully completing all of
the assessments you will have achieved all of these learning outcomes.
Your course has been designed so that on graduating you will have achieved all of Curtin's Graduate Capabilities
through the assurance of learning processes in each unit.
Graduate Capabilities
On successful completion of this unit students can:
addressed
1 Analyse the link between strategy, and planning and control systems

2 Evaluate and communicate the role performance management and control systems
play in planning and controlling organisational activities
3 Justify an appropriate method of transfer pricing

4 Evaluate and report a business' financial and non-financial performance

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
Miri Sarawak Campus CRICOS Provider Code 00301J
19 Jul 2021 The only authoritative version of this Unit Outline is to be found online in OASIS
School of Accounting, Economics and Finance, Faculty of Business and Law
Faculty of Business and Law 
School of Accounting, Economics and
Finance
 

Curtin's Graduate Capabilities

Apply discipline
Innovative, creative and Effective communicators
knowledge, principles
entrepreneurial with digital competency
and concepts

Culturally competent to engage

Globally engaged and Industry connected and
respectfully with local First Peoples
responsive career capable
and other diverse cultures

Find out more about Curtin's Graduate Capabilities at the Curtin Learning and Teaching website: clt.curtin.edu.au

Learning Activities
There is a one hour (1 hour) lecture that will be available as an iLecture on Blackboard weekly. The purpose of
lectures is to give an overview and description of unit materials to be covered in the workshop questions. In the
program calendar, practice questions are provided for each topic. These questions are straightforward questions
which will help you in preparing for the workshop questions. Solutions will be available on Blackboard under
“Learning Modules”. This material is examinable.
Students are expected to attend a 2 hour workshop according to your Class Registration. Workshop activities will
include group discussions and individual work. Students are expected to have completed the required reading
and attempted workshop questions prior to attending the workshop.
 

Learning Resources
Library Reading List
The Reading List for this unit can be accessed through Blackboard.
Essential texts
The required textbook(s) for this unit are:

l Langfield-Smith, K., Smith, D., Andon, P. Hilton, R., and Thorne, H. (2018) Management Accounting:
 Information for creating and managing value, 8th edition, McGraw-Hill. 
 
(ISBN/ISSN: 9781760420406)

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
Miri Sarawak Campus CRICOS Provider Code 00301J
19 Jul 2021 The only authoritative version of this Unit Outline is to be found online in OASIS
School of Accounting, Economics and Finance, Faculty of Business and Law
Faculty of Business and Law 
School of Accounting, Economics and
Finance
 

Assessment

Assessment policy exemptions

l There are no exemptions to the assessment policy

Assessment schedule
Unit
Late Assessment
Value Learning
Task Date Due Assessments Extensions
% Outcome(s)
Accepted?* Considered?*
Assessed
Open-Book eTest 25% Week: 5 1,2 Yes Yes
Day: Saturday, 28
1
August 2021
Time: 10:00am
Semester Test 40% Week: 11 3,4 No Yes
Day: Friday, 08
2
October 2021
Time: 14:00 pm
Portfolio and Presentation 35% Week: Exam Week 1 2,4 No Yes
Day: Monday, 01
3
November 2021
Time: 10am
*Please refer to the Late Assessment and the Assessment Extension sections below for specific details and
conditions.

Detailed information on assessment tasks

1. Open-Book eTest
The eTest will consist of 40 randomised multiple-choice questions (MCQs), covering Module one (1)
[Review and Introduction to Management Control System], Module two (2) [Strategy and Responsibility
Accounting], and  Module three (3) [Budgets: Control Purpose].
The duration of the test is 110 minutes, administered through Blackboard Online Test. Please note that you
will only be allowed one (1) attempt to the eTest, and once you started, you would be allocated 110
minutes to complete and submit the test. The eTest accounts for 25% of total unit marks.
Date: Saturday, 28 Aug 2021  
Start time: 10:00am AWST
Venue: Online through Blackboard under Assessments Tab.
Duration: 110 minutes
More details will be available on Blackboard closer to the date.
To detect any academic misconduct, we will conduct vivas (i.e., short chat) with some students on the test, in
BB Collaborate sessions. Students will be randomly selected.
2. SEMESTER TEST – Via Blackboard Online Test
Date: Friday, 08 October 2021  
Start time: 2:00 pm AWST
Venue: Online through Blackboard under Assessments Tab.
Duration: 130 minutes
The semester test will comprise 40% of your overall mark. Modules four to seven (Variances I, Variances II,

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Miri Sarawak Campus CRICOS Provider Code 00301J
19 Jul 2021 The only authoritative version of this Unit Outline is to be found online in OASIS
School of Accounting, Economics and Finance, Faculty of Business and Law
Faculty of Business and Law 
School of Accounting, Economics and
Finance
 

Financial Performance Measures, and Transfer Pricing) will be examinable. The precise structure of the
semester test will be provided during the semester, however, note that there will be both Multiple Choice
Questions (MCQs) and Extended Response Questions (ERQs). The MCQs will be similar to the MCQs
provided in the Revision Folder on Blackboard. The ERQs for the semester examinations will be structured
similar to the workshop questions and the questions provided for the revision session(s). Note that this
does not mean that the questions in the Semester Test will be the same as the workshops and revision
session(s).
This will be an open book examination and will be conducted online using Blackboard and IRIS (Intelligent
Remote Invigilation System). IRIS will be used to monitor your behaviour and the environment via your
webcam during the test. You are required to install the IRIS browser extension (instructions on Blackboard)
- access to the test will only be granted once IRIS has been activated. The IRIS browser extension is
mandatory for attempting the Semester Test. 
Please take note of the following conditions for your Semester Test:
l Google Chrome must be the browser used when completing the test.
l IRIS must be installed prior to commencing your test.
l You must have your Student ID card ready to show to the webcam.
l The exam must be completed in a quiet environment without interruptions or traffic.
l You must follow standard exam condition protocols - no headphones, no sunglasses, no hoodies,
no hats.
l Nonprogrammable calculators are fine.
l You will only have one attempt at the exam, so make sure your internet connection is stable.
l The exam must be submitted by the due time (to be announced later).
More details will be provided during the semester.
Students are advised that penalties for Academic Misconduct apply. Please refer to the Academic Integrity
website: http://academicintegrity.curtin.edu.au/overview/AcademicMisconduct_whatis.cfm for more
information.
3. PORTFOLIO AND PRESENTATION
The Portfolio and Presentation is due on Monday, 01 November at 10am.
Students will, on an individual basis, be required to submit a report in response to specific issues raised
in the portfolio question. The issues, based on the content covered in the  lectures and workshops, will
need to be addressed in your report. The portfolio material as well as information on report writing and
referencing will be available on Blackboard. The portfolio will comprise 20% of your overall mark
You are also required to submit a video of yourself delivering a presentation. This assessment is also
an individually-based assessment and will comprise 15% of your overall mark.
Details of the modules and how to submit will be available on Blackboard.

Pass requirements
To pass this unit you must:
1.  receive an overall grade of 5 or above and a mark greater than or equal to 50; AND,
2.  have attempted all assessment tasks.
 
 

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
Miri Sarawak Campus CRICOS Provider Code 00301J
19 Jul 2021 The only authoritative version of this Unit Outline is to be found online in OASIS
School of Accounting, Economics and Finance, Faculty of Business and Law
Faculty of Business and Law 
School of Accounting, Economics and
Finance
 

Assessment Moderation

Fair assessment through moderation

Moderation describes a quality assurance process to ensure that assessments are appropriate to the learning
outcomes, and that students work is evaluated consistently by assessors. Minimum standards for the moderation
of assessments are described in the Assessment and Student Progression Manual, available from
policies.curtin.edu.au/findapolicy/

Pre-marking moderation

l Requirements of the Assessment task, and marking and feedback practices are explained to students. 

Intra-marking / Post-marking moderation

l A marking guide is used to minimise variation across the marking team. This also allows the individual
marker to maintain consistency when marking multiple assessments.
l Unit Coordinator organises a marking team to discuss marking analytics. Marking inconsistencies are
identified if present and where anomalies are detected, the assessments are re-assessed.

Late assessment
Where the submission of a late assessment is permitted, late penalties will be consistently applied in this unit.
Where a late assessment is permitted for an assessment item or the entirety of the unit (refer to the Assessment
Schedule table in this Unit Outline) and the student does not have an approved assessment extension:

1. For assessment items submitted within the first 24 hours after the due date/time, students will be penalised
by a deduction of 5% of the total marks allocated for the assessment task;
2. For each additional 24 hour period commenced an additional penalty of 10% of the total marks allocated
for the assessment item will be deducted; and
3. Assessment items submitted more than 168 hours late (7 calendar days) will receive a mark of zero.

Where late assessment is NOT permitted for an assessment item or the entirety of the unit (refer to the
Assessment Schedule table in this Unit Outline) and the student does not have an approved assessment extension:

1. All assessment items submitted after the due date/time will receive a mark of zero.

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
Miri Sarawak Campus CRICOS Provider Code 00301J
19 Jul 2021 The only authoritative version of this Unit Outline is to be found online in OASIS
School of Accounting, Economics and Finance, Faculty of Business and Law
Faculty of Business and Law 
School of Accounting, Economics and
Finance
 

Assessment extension
Where an application for an assessment extension is permitted for an assessment item(s) within this unit (refer to
the Assessment Schedule table in this Unit Outline):

1. A student who is unable to complete an assessment item by/on the due date/time as a result of exceptional
circumstances beyond the student’s control, may apply for an assessment extension on the Assessment
Extension Application Form as prescribed by the Academic Registrar. The form is available on the Forms
page at https://students.curtin.edu.au/essentials/forms-documents/forms/ and also within the student's
OASIS (My Studies tab – Quick Forms) account.
2. The student will be expected to submit their application for an Assessment Extension with supporting
documentation via the online form.
3. Timely submission of this information supports the assessment process. For applications that are declined,
delayed submission may have significant ramifications on the possible marks awarded.
4. An application may be accepted up to five working days after the due date/time of the assessment item
where the student is able to provide a verifiable explanation as to why they were not able to submit the
application prior to the assessment due date/time

Where an application for an assessment extension is NOT permitted for an assessment item(s) within this unit
(refer to the Assessment Schedule table in this Unit Outline):

1. All assessment items submitted after the due date/time will be subject to late penalties or receive a mark of
zero depending on the unit permitting late assessment submissions.

Deferred assessments
If your results show that you have been granted a deferred assessment you should immediately check OASIS for
details.
Deferred examinations/tests will be held from 06/12/2021 to 17/12/2021 . Notification to students will be made
after the Board of Examiners’ meeting via the Official Communications Channel (OCC) in OASIS.

Further assessment
Further assessments, if granted by the Board of Examiners, will be held between 06/12/2021 and 17/12/2021 .
Notification to students will be made after the Board of Examiners meeting via the Official Communications
Channel in OASIS.
It is the responsibility of the student to be available to complete the requirements of a further assessment. If your
results show that you have been granted a further assessment you should immediately check OASIS for details.

Reasonable adjustments for students with disabilities/health circumstances likely to impact on

studies
A Curtin Access Plan (CAP) is a document that outlines the type and level of support required by a student with a
disability or health condition to have equitable access to their studies at Curtin. Carers for people with disability
may also be eligible for support. This support can include alternative exam or test arrangements, study materials
in accessible formats, access to Curtin's facilities and services or other support as discussed with an advisor from
AccessAbility Services.
Documentation is required from your treating Health Professional to confirm your health circumstances or carer
responsibilities.
If you think you may be eligible for a CAP, please contact AccessAbility Services. If you already have a CAP please
provide it to the Unit Coordinator in week 1 of each study period.

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
Miri Sarawak Campus CRICOS Provider Code 00301J
19 Jul 2021 The only authoritative version of this Unit Outline is to be found online in OASIS
School of Accounting, Economics and Finance, Faculty of Business and Law
Faculty of Business and Law 
School of Accounting, Economics and
Finance
 

Referencing style
The referencing style for this unit is Chicago 17th B.
More information can be found on this style from the Library web site:
https://libguides.library.curtin.edu.au/uniskills/referencing/chicago17.

Privacy
As part of a learning or assessment activity, or class participation, your image or voice may be recorded or
transmitted by equipment and systems operated by Curtin University. Transmission may be to other venues on
campus or to others both in Australia and overseas.
Your image or voice may also be recorded by students on personal equipment for individual or group study or
assessment purposes. Such recordings may not be reproduced or uploaded to a publicly accessible web
environment. If you wish to make such recordings for study purposes as a courtesy you should always seek the
permission of those who are impacted by the recording.
Recording of classes or course materials may not be exchanged or distributed for commercial purposes, for
compensation, or for any other purpose other than personal study for the enrolled students in the unit. Breach of
this may subject a student to disciplinary action under Statute No 10 – Student Disciplinary Statute.
If you wish to discuss this please talk to your Unit Coordinator.

Copyright
The course material for this unit is provided to you for your own research and study only. It is subject to
copyright. It is a copyright infringement to make this material available on third party websites.

Academic Integrity (including plagiarism and cheating)

Academic Integrity
Curtin's Student Charter, Academic Integrity Program (AIP), and core Values guide expectations regarding student
behaviour and responsibilities. Information on these topics can be found on the Student Essentials Website or the
Academic Integrity tab in Blackboard.
Academic Integrity Warnings
An Academic Integrity Warning may be issued to a New-to-Curtin student if they have inadequately acknowledged
sources or collaborated inappropriately. The Management of Academic Integrity Warnings for New to Curtin
Students Procedures provide further information and explain who is considered to be New-to-Curtin.
Academic Misconduct
Students with an academic breach that do not meet the New-to-Curtin criteria will be managed through the
misconduct process. Academic Misconduct means conduct by a student that is dishonest or unfair in connection
with any academic work. This includes all types of plagiarism, cheating, collusion, falsification or fabrication of data
or other content, and Academic Misconduct Other, such as falsifying medical certificates for extension. More
details can be found on the Student Essentials Website or on the Academic Integrity Website.
Staff members are required to report suspected misconduct and an inquiry may take place. If misconduct is
determined it will result in penalties, which may include a warning, a reduced or nil grade, a requirement to repeat
the assessment, an annulled grade (ANN) or termination from the course. Some penalties may impact on future
enrolment.
Academic work under inquiry will not be graded until the process has concluded. If your work is the subject of an
inquiry you will be notified by email and Official Communication with an opportunity to respond. Appropriate
support will be provided. For more information refer to Statute No.10 Student Discipline and Academic
Misconduct Rules.

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
Miri Sarawak Campus CRICOS Provider Code 00301J
19 Jul 2021 The only authoritative version of this Unit Outline is to be found online in OASIS
School of Accounting, Economics and Finance, Faculty of Business and Law
Faculty of Business and Law 
School of Accounting, Economics and
Finance
 

Information and Communications Technology (ICT) Expectations

Curtin students are expected to have reliable internet access in order to connect to OASIS email and learning
systems such as Blackboard and Library Services.
You may also require a computer or mobile device for preparing and submitting your work.
This unit uses IRIS (Intelligent Remote Invigilation System) to monitor student behaviour during online
assessments. Students are required to follow the IRIS set up instructions and use Google Chrome with the IRIS
browser extension to access the password protected assessment. During the assessment, IRIS records your video
through your webcam, the audio through your computer’s microphone, and what is showing on your computer’s
screen. This is to help ensure the integrity and fairness of the assessment for all students.
Students are expected to have all the necessary equipment to study this unit – a computer, webcam, microphone, and
reliable internet access. If access to any necessary equipment is not available students should use the resources available in the
Curtin University Library.
For general ICT assistance, in the first instance please contact OASIS Student Support:
oasisapps.curtin.edu.au/help/general/support.cfm
For specific assistance with any of the items listed below, please contact The Learning Centre:
life.curtin.edu.au/learning-support/learning_centre.htm

l Using Blackboard, the I Drive and Back-Up files

l Introduction to PowerPoint, Word and Excel

Additional information
Further Assessment Student Eligibility:
A student is eligible for consideration for further assessment if they:

l Are enrolled in a unit within their first 200 credit points of study in their course OR in a unit in their final
study period of a course; and
l Have attempted all required assessment tasks in the unit;
l Have not be found guilty of academic misconduct in the unit.

Please note, Further Assessment are granted by the Board of Examiners.

Enrolment
It is your responsibility to ensure that your enrolment is correct - you can check your enrolment through the
eStudent option on OASIS, where you can also print an Enrolment Advice.

Student Rights and Responsibilities

It is the responsibility of every student to be aware of all relevant legislation, policies and procedures relating to
their rights and responsibilities as a student. These include:

l the Student Charter

l Values and Signature Behaviours
l the University's policy and statements on plagiarism and academic integrity
l copyright principles and responsibilities
l the University's policies on appropriate use of software and computer facilities

Information on all of the above is available through the University's "Student Rights and Responsibilities" website
at: students.curtin.edu.au/rights.

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
Miri Sarawak Campus CRICOS Provider Code 00301J
19 Jul 2021 The only authoritative version of this Unit Outline is to be found online in OASIS
School of Accounting, Economics and Finance, Faculty of Business and Law
Faculty of Business and Law 
School of Accounting, Economics and
Finance
 

Student Equity
There are a number of factors that might disadvantage some students from participating in their studies or
assessments to the best of their ability, under standard conditions. These factors may include a disability or
medical condition (e.g. mental illness, chronic illness, physical or sensory disability, learning disability), significant
caring responsibilities, pregnancy, religious practices, living in a remote location,or another reason. If you believe
you may be unfairly disadvantaged on these or other grounds please contact the appropriate service below. It is
important to note that the staff of the University may not be able to meet your needs if they are not informed of
your individual circumstances, so please get in touch with the appropriate service if you require assistance.
To discuss your needs in relation to:

l Disability or medical conditions, contact AccessAbility Services: https://students.curtin.edu.au/personal-

support/disability/
l Elite athletes, contact Elite Athlete Coordinator: https://stadium.curtin.edu.au/sport/academy/elite-athlete-
program/
l All other grounds, contact the Student Wellbeing Advisory Service: https://students.curtin.edu.au/personal-
support/counselling-guidance/wellbeing/

Recent unit changes

Students are encouraged to provide unit feedback through eVALUate, Curtin's online student feedback system.
For more information about eVALUate, please refer to evaluate.curtin.edu.au/info/.

To view previous student feedback about this unit, search for the Unit Summary Report at
https://evaluate.curtin.edu.au/student/unit_search.cfm. See
https://evaluate.curtin.edu.au/info/dates.cfm to find out when you can eVALUate this unit.

Recent changes to this unit include:

 The review and update of workshop and lecture. Changes of assessment format.
 
 

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Miri Sarawak Campus CRICOS Provider Code 00301J
19 Jul 2021 The only authoritative version of this Unit Outline is to be found online in OASIS
School of Accounting, Economics and Finance, Faculty of Business and Law
Faculty of Business and Law 
School of Accounting, Economics and
Finance
 

Program calendar
Wk Begin Lecture Pre-Readings Practice Assessment
Date Due
/Workshop
Questions

1. 26 July Review and Langfield: Chapter Unit Outline  

introduction 2 (p.42 – 45) distribution and
to management   introduction
control systems Library-Readings:
 AHM-1, AHM-2

2. 2 Aug Strategy and Langfield: Chapter    

12  
Responsibility
Accounting (p.573 – 577) AQ 1, AQ 2, AQ 3,
  AQ 4

Library-Reading:
AG - 1

3. 9 Aug Budgets: Control Langfield: E12.21, E.12.22  

Purpose Chapter 9 (p.417-  

420; 437-441)  

Library-Reading: Langfield: 12.3,

12.4, 12.5, E12.23,
BSC – 1
AQ 5
EOM - 1

4. 16 Variances I Langfield: 9.5, 9.16, 9.17  

Aug Chapter 10 (p.477-  

500) Langfield: 9.15,
E9.25, P9.34, AQ6

5. 23 Variances II Langfield: E10.21, E.10.23 Assessment 1:

Aug Chapter 11 (p.523-   e-Test
542) Langfield: 10.3, Saturday, 
10.13, 28 August 2021
P10.31 (ignore 10:00am
part
3), P10.33, P10.39
6. 30 Financial Langfield: 11.1, 11.2, E11.21,  
Aug Performance Chapter 13 (pp.623- E11.22,  

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Miri Sarawak Campus CRICOS Provider Code 00301J
19 Jul 2021 The only authoritative version of this Unit Outline is to be found online in OASIS
School of Accounting, Economics and Finance, Faculty of Business and Law
Faculty of Business and Law 
School of Accounting, Economics and
Finance
 

Measures 636) P11.38 (Company B)

 

Langfield: 11.6,
11.7,11.13, E11.21,
E11.25, P.11.35
(part 1)
P.11.38 (Company
A)
7. 6 Sept Tuition Free Week
 

8. 13 Transfer Pricing Langfield: 13.2, 13.7, E13.22  

Sept
Chapter 12 (p.586- Langfield: 13.1,
596) and Chapter 13.8,
20 (p.961-971). 13.32 (Ignore part
Library-Reading: 3), P13.39, AQ 7
IQ – 1

9. 20 Semester Test   12.15, 12.18, 12.19,  

Sept Revision Lecture I E12.29,E12.30
 
        
Langfield: 12.37,
P12.39, AQ 8

10. 27 Semester Test   Semester Test -  

Sept Revision Workshop I
Revision Lecture II
 
The questions will be
available from
Blackboard in the week
preceding the
workshop.

11. 4 Oct Multidimensional Langfield: Semester Test -  

Performance  Revision Workshop II
Chapter 12 (p571- Assessment 2:
Measures The questions will be
572) Semester Test
available from
  Chapter 14 (p663- Blackboard in the week Friday,  08
686). preceding the October 2021
workshop.
2:00pm
12. 11 Oct  Compensation Langfield: 14.1, 14.7, E14.23  

Chapter 13 (p636-  
643)
Langfield: E14.28,

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Miri Sarawak Campus CRICOS Provider Code 00301J
19 Jul 2021 The only authoritative version of this Unit Outline is to be found online in OASIS
School of Accounting, Economics and Finance, Faculty of Business and Law
Faculty of Business and Law 
School of Accounting, Economics and
Finance
 

14.33, AQ 9, AQ10
Library reading:
HMS-1

13. 18 Oct    Revision   3.17, 13.18, 13.20  

Lecture  Langfield: 13.14,
13.16, AQ11, AQ12,
AQ13
 

14. 25 Oct Study Week

15. 1 Nov Examinations Week 1 

Assessment 3: Portfolio and Presentation (due by 10am, Monday 01
November 2021)

16. 8 Nov Examinations Week 2

 
Library Readings: The readings for this unit can be accessed through Blackboard under Reading List Tab
 

l l AG-1: Anthony, R. K. and Vijay Govindarajan. 2007. Management Control Systems. 12th ed.
McGraw-Hill/Irwin (Chapter 2 - Understanding Strategies, 53-71)
l l AHM-1: Anthony, R. K., David F. Hawkins, and Kenneth A. Merchant. 2011. Accounting: text
and cases. 13th ed. McGraw- Hill/Irwin (Chapter 22 - Control: The Management Control
Environment,650-654).
l l AHM-2: Anthony, R. K., David F. Hawkins, and Kenneth A. Merchant. 2011. Accounting: text and
cases. 13th ed. McGraw- Hill/Irwin (Chapter 23 - Control: The Management Control Process,
682-684,690-695)
l l BSC-1: Blocher, E.J., David E. Stout, and Gary Cokins. 2010. Cost Management: A Strategic
Emphasis. 5th ed. New York, McGraw- Hill/Irwin (Chapter 10 - Strategy and the Master Budget,
366-371, 395-397)
l l HMS-1: Hilton, R. W., Michael W. Maher, and Frank H. Selto. 2006. Cost Management: Strategies
for Business Decisions. 4th ed. McGraw-Hill/Irwin (Chapter 20 - Strategy, Balanced Scorecards, and
Incentive Systems, 843-863)
l l IQ-1: Iqbal, M. Z. 2002. International Accounting: A global perspective. 2nd ed. Cincinnati, South-
Western (Chapter 10 -Transfer Pricing and International Taxation, 378-390)
l EOM-1: Emmanuel C., Merchant K. (1990) Budgetary Planning and Control in: Accounting for
Management Control. Springer, Boston, MA, pp.160-190

 
Langfield: Langfield-Smith, K., Smith, D., Andon, P. Hilton, R., and Thorne, H. (2018) Management
th
Accounting: Information for creating and managing value, 8 edition, McGraw-Hill.
 
In the workshop/practice questions column of the program:
Questions in italics are to be completed prior to the workshop. Solutions are available on
Blackboard under “Unit Resources” for you to check your work.
 
Questions in bold will be discussed in the workshops. Please attempt these questions
prior to the workshop. Solutions for these questions are not available on Blackboard.

ACCT3001 Accounting, Behaviour and Control Page: 13 of 14


Miri Sarawak Campus CRICOS Provider Code 00301J
19 Jul 2021 The only authoritative version of this Unit Outline is to be found online in OASIS
School of Accounting, Economics and Finance, Faculty of Business and Law
Faculty of Business and Law 
School of Accounting, Economics and
Finance
 

ACCT3001 Accounting, Behaviour and Control Page: 14 of 14


Miri Sarawak Campus CRICOS Provider Code 00301J
19 Jul 2021 The only authoritative version of this Unit Outline is to be found online in OASIS
School of Accounting, Economics and Finance, Faculty of Business and Law