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Management Accounting Guidance

In: Business and Management

Submitted By jlasjd
Words 280
Pages 2
Management Accounting & Control (ACCFIN5036)

Coursework: Academic Essay

Length and submission:
This is a 2500-word (excluding references) academic essay, which must be submitted on 23rd November 2015 at 12noon.

Aim:
The aim of this assignment is to test your management accounting and control knowledge in relation to its social and organizational perspectives where you see management accounting not only as a set of technical tools such as performance measurement indicators or costing techniques and methods, but also as social and institutional practice by which technical tools are promoted, legitimised, used or even misused.

Question:
Bearing in mind this broader perspective, consider a recent management accounting change programme such as Activity-Based Costing or Balanced Scorecard: its origin, development, diffusion and managerial effects. Explore why and how this programme has come about as a global programme and evaluate whether it solves the problems it expected to solve or whether it produces some unintended consequences.

Materials to be used:
Use relevant journal articles, which you must refer to. Follow standard academic referencing practices when citing them. Use your own intuition to answer the question above rather than merely reproducing the reading materials. When you directly quote from your readings, you must acknowledge by properly citing references. You must be aware of university’s plagiarism policy in this regard.

Marking criteria: * 10%: describing the management accounting change (you have chosen) as a global programme rather than merely a set of new techniques. * 25% for illustration of how and why it has come about * 50% for the critical evaluation of the programme in terms of its intended and unintended effects on organisations society * 15% for an conclusion that might be useful for further research

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