CO5103 SP23 2016 ASSESSMENT TASK 2: Group essay Aligned subject learning outcomes  SLO3: Apply financial and non-financial performance measurement techniques that enable managers to measure and control performance, from both an operational and strategic perspective, including consideration of behavioural issues.  SLO5: Apply critical thinking and problem solving skills to individual and /or group activities dealing with cost information for decision making.  S2: Critically analyse complex contemporary business issues using appropriate accounting models and techniques and make reasoned recommendations based on a synthesis of theory and evidence.  S4b: Present complex business analyses and information appropriately to both accountants and non-accountants using clear and fluent written communication. Aligned professional standards/ competencies Knowledge: Integrate theoretical and technical accounting knowledge which includes a selection of auditing and assurance, finance, economics, quantitative methods, information systems, commercial law, corporation law and taxation law. Group Weighting 15% and 1,500 words ASSESSMENT TASK 2: DESCRIPTION Essay topic: Critically evaluate the use of Activity Based Costing in modern manufacturing organisations in the Asia Pacific region, citing real life examples to back up your arguments. Clearly outline, support and justify your position by reference to relevant literature. All teams must be formed by 28 November, 2016. E-mail the lecturer with the names and student numbers of your team members before this due date. If you are having trouble finding people to form a team of three, let the lecturer know before this date so that he can assist you to form your team before the deadline. There is a word limit of 1,500 words (excluding title, headings/sub-headings and references) and is to be completed in groups of 3 students. The essay should be typed and APA referencing is to be used (see http://libguides.jcu.edu.au/referencing and http://libguides.jcu.edu.au/apa) To successfully complete the assignment students should read and review literature from various sources, including: College of Business, Law & Governance CO5103 Page 2 of 6 2015_V1 For additional information with respect to studying Business at JCU visit the College of Business website at http://www.jcu.edu.au/business/JCU_117579.html 1. Relevant chapters from Langfield-Smith et al. 2. Accounting journals (see a basic list below). These can be accessed as e-journals via the library web page. 3. On-line databases (click the 'Databases' link on the library webpage). A good data base to search is ABI/INFORM global. A basic list of journals to search may include (this list is not exclusive and other journals should also be searched). 1. Management Accounting Research 2. European Accounting Review 3. Journal of Management Accounting Research 4. British Accounting Review 5. Critical Perspectives on Accounting 6. Australian Accounting Review 7. International Journal of Accounting, Auditing and Performance Evaluation 8. Cost Management 9. Journal of Applied Management Accounting Research 10. Strategic Finance 11. In The Black (CPA Australia) Working in Teams You will be required to work with two other students to form a team. Students will self-select teams during the first three weeks of the trimester. The essay is a structured activity requiring you to write and submit one essay per team. » Assessment Criteria and Skills Development: Assessment will be based on the criteria set out in this subject guide and/or LearnJCU. » Peer Evaluation Form: A peer evaluation form is used to alleviate student concerns about the contribution of individual team members. The peer evaluation form will be available on Learn JCU and must be completed by all students before essay marks are released. The subject lecturer reserves the right to amend individual essay marks based on completed peer evaluation forms and after consultation with individual students. » Team Conflict and Disbandment: The ability to "lead, manage and contribute effectively to teams" is a key JCU Generic skill and an important skill sought by employers. Working in teams, under proper conditions, encourages peer learning and peer support. Sometimes members of a team will not contribute equally to the task, resulting in some students carrying the full load or the team effort. On other occasions team members have left the subject. Should you have conflict in your team it is important to advise the lecturer as soon as possible. If you have not met with all of your team members by lecture recess then you should also alert the lecturer. The lecturer will retain the right (after hearing claims from students) to decide when a group should be disbanded. In exceptional circumstances, individual assessment options are available to students only after a concerted effort has been made to work with other team members. The Essay For the essay itself, you should consider the following guidelines: Write about the use of Activity Based Costing by organisations. Do not report on the advantages and disadvantages of Activity Based Costing. Do not tell the reader how to calculate product costs or how they should be used or what they can be used for. Assume that the reader knows all about Activity Based Costing and how the College of Business, Law & Governance CO5103 Page 3 of 6 2015_V1 For additional information with respect to studying Business at JCU visit the College of Business website at http://www.jcu.edu.au/business/JCU_117579.html calculations work. Tell the reader about the experiences of actual organisations in the Asia Pacific region using or trying to implement Activity Based Costing and the impact on those companies. To get this information, you will need to find academic journal articles (as indicated above) and see what they are reporting about the use of activity based costing systems. Your essay will be driven by the articles that you find. Do not use any text books as your references. Text books are there to teach you about Activity Based Costing and how to do the calculations. That is not what this essay is about so do not refer to them in your essay. Also do not use any of the following as a reference for your paper: Wikipedia, Investopedia, Accountingtools.com, Accountingcoach.com, blogs, Business Dictionary, Accounting4Management.com, AccountingforDummies.com, Business Writing Services or any similar website. Do not use the lecture slides as a reference. Check the APA Referencing Guide for recording your references. Each article in your Reference List needs to show all of the author(s) name(s). You show their last name and their first name or initial. In the Reference List, put all of the other information required by the APA Reference Guide. You do NOT just put the journal (eg. 'The Economist') or the web address. If you cannot find the author for an article, it is not a valid reference. In the body of the essay, for every new idea that you present, you need to show the source of that idea. You put the last name of the author(s) and the year of the article. If you have a direct quote from an article, you must also put the page number of the quote in your reference. Every reference in the body of your report also needs to be listed in your reference list. In your essay, be sure that you explain things thoroughly. Do not just introduce something and then abandon it. For this reason, avoid using bullet points or lists. If you use figures, diagrams or exhibits in your essay, be sure that you refer to them specifically in your essay and make sure that they are properly referenced. Do not raise new issues in your Conclusion. The Conclusion should just summarise what you have presented in your essay. In your writing, avoid the following: 'etc.', 'and so on', 'in a nutshell' or 'nowadays'. Do not start a sentence with 'And' or 'But'. Avoid using a semicolon (;). If you are tempted to use a semicolon, use a period instead and start a new sentence. The appearance of your paper should be double spaced, using one consistent font throughout (such as Arial), font size 12, printed on one side of the paper and with a single staple in the upper left corner. In addition to the JCU cover sheet signed by all 3 group members, you should attach a self-generated cover sheet showing the name of the paper and the names and student numbers of all group members. Finally, do NOT use a thesaurus program or 'Synonyms' in Microsoft Word to try to 'enhance' your paper. The result is usually a meaningless collection of random words. We had a few groups try this in the past and they failed this assessment miserably. Do not make their mistake. Submission and Return of Assessment: The ability to adhere to deadlines is a key feature of any competent professional. Right from the beginning, new students should acquire the habit of meeting deadlines for their work, by organising their study time appropriately. The following points apply to the submission of this assessment:  It is due in class by 3:00 pm on 16 January, 2017. Please ensure that you have attached the School of Business Assignment Coversheet signed by all 3 group members.  This group essay must be submitted in hard copy. Students may not email or fax an assignment.  The group essay must also be submitted to SafeAssign which can be found in the Assessments tab in LearnJCU.  The assessment will be returned with feedback within 21 days from due date of the assessment item. ASSESSMENT TASK 2: CRITERIA SHEET College of Business, Law & Governance CO5103 Page 4 of 6 2015_V1 For additional information with respect to studying Business at JCU visit the College of Business website at http://www.jcu.edu.au/business/JCU_117579.html Section 6. Rubrics Group Essay Rubric: Grading criteria (15% of assessment) Levels of achievement Criteria Unsatisfactory 0-49% Pass/Credit 50-74% Distinction 75-84% High Distinction 85-100% Apply appropriate models to complex contemporary business issues and make appropriate recommendations SLO3 Weight: 25% Incomplete application of models to issues and recommendations Applies the main tenets of appropriate models to issues and makes recommendations Effectively applies the relevant tenets of appropriate models to complex contemporary business issues and makes logical recommendations Produces a comprehensive application of significant and appropriate models to issues and makes logical recommendations and shows innovation in application Critical analysis and discussion deployed to derive conclusions SLO3 SLO5 S2 Weight: 25% Conclusions not linked logically with models and business issues, little or no evidence of critical analysis or discussion Draws logical conclusions from utilizing appropriate models and business issues, some incomplete evidence of critical analysis and discussion Draws and explains logical conclusions from utilizing appropriate models and business issues, sound evidence of critical analysis and discussion Draws and critically justifies conclusions from historical and contemporary knowledge and practice, excellent critical analysis and discussion Conforms to expectations for writing a professional report. S4b Weight: 20% Demonstrates little or no ability to apply suitable conventions particular to a professional report including appropriate presentation, structure, style and format. Demonstrates basic ability to apply some suitable conventions particular to a professional report including appropriate presentation, structure, style and format. Demonstrates sound ability to apply most suitable conventions particular to a professional report including appropriate presentation, structure, style and format. Demonstrates excellent ability to apply all suitable conventions particular to a professional report including appropriate presentation, structure, style and format. Research evidence; accurate, credible, relevant, current data sources referenced in appropriate style S4b Weight:15% Demonstrates little or no relevant research evidence to support ideas. Limited or no APA referencing, with errors. Demonstrates basic use of relevant research evidence from a limited array of sources to support ideas that are appropriate for the topic with some APA referencing errors. Demonstrates sound use of relevant research evidence from numerous sources to support ideas that are appropriate for the topic with accurate APA referencing. Demonstrates extensive and accurate use of relevant research evidence from an array of related sources to support ideas that are appropriate for the topic with accurate APA referencing. Sentence construction; grammar; punctuation & spelling. S4b Weight: 15% Language used is not clear and /or does not convey meaning to readers. It contains frequent grammatical and/or spelling errors. Uses appropriate language that generally conveys meaning to the readers, although writing may include some errors. Uses appropriate language that conveys meaning to readers with clarity and minimal errors.  Uses excellent language that clearly and concisely conveys meaning to readers