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HI5017 Managerial Accounting
Question:
Students are required to develop their understanding of the purpose and use of management accounting systems, and its usefulness in aiding managers make informed decisions. You are to critically evaluate two journal articles to analyse the practical use of management accounting systems by contemporary companies, in terms of their relevance to the real-life companies’ decision-making by managers and achievement of business goals.
The assignment must be in MS Word format, no spacing, 12-pt Arial font and 2 cm margins on all four sides of your page with appropriate section headings and page numbers.
It is the responsibility of the student who is submitting the work, to ensure that the work is in fact her/his own work. Incorporating another’s work or ideas into one’s own work without appropriate acknowledgement is an academic offence. Students should submit all assignments for plagiarism checking on Blackboard before final submission in the subject.
Format of the Assignment Submission:
You should at least have the following details:
- Assignment Cover page clearly stating your name and student number
- Abstract (one paragraph)
- Table of Contents
- Body of the assignment with appropriate section headings
Purpose:
This assignment aims at developing your understanding of the purpose and use of management accounting systems, and its usefulness in aiding managers make informed decisions. You are to critically evaluate two journal articles to analyse the practical use of management accounting systems by contemporary companies, in terms of their relevance to the real-life companies’ decision-making by managers and achievement ofbusiness goals.
Assignment Task:
Journal Article Critique (30 Marks)
You are required to read the journal article by Watts, Yapa and Dellaportas (2014), “The Case of a Newly
Implemented Modern Management Accounting System in a Multinational Manufacturing Company”,
Required: Critically evaluate the role of management accounting systems (MAS) and the provision of accounting information for the case company by answering the 4 questions below:
- Identify any three (3) specific examples of the different types of management accounting methods and/or techniques from the case. (3 marks)
- Are MAS relevant to contemporary organisations? Discuss this with reference to:
i) What evidence is there from the case company? Include examples in your answer. (5 marks)
ii) Compare and contrast this finding with one other journal article you will need to find that has discussed about management accounting systems in another real-life company or companies. Did this second study have similar findings as the first chosen article, or mixed and/or different findings? Explain with examples. (5 marks)
What conclusions do you make about the relevance of MAS in today’s competitive and (in most cases), uncertain business environment? (4 marks)
Provide four (4) specific outcomes or lessons learned from each of the two articles’ research findings that will be useful for management accountants in Australian companies to learn from, and justify your answer [i.e. provide 2 outcomes from each of the two studies]. (8 marks)
Identify any three (3) specific examples of the different types of management accounting methods and/or techniques from the case.
Are MAS relevant to contemporary organisations? Discuss this with reference to:
i) What evidence is there from the case company? Include examples in your answer.
ii) Compare and contrast this finding with one other relevant journal article you will need to find that has discussed about management accounting systems in another reallife company or companies. Did this second study have similar findings as the first chosen article, or mixed and/or different findings? Explain with examples.
What conclusions do you make about the relevance of MAS in today’s competitive and (in most cases), uncertain business environment?
Provide four (4) specific outcomes or lessons learned from each of the two articles’ research findings that will be useful for management accountants in Australian companies to learn from, and justify your answer [i.e. provide 2 outcomes from each of the two studies].
HI5017 Managerial Accounting
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