TrimesterT2 2019Unit CodeHI5017Unit TitleManagerial AccountingAssessment
TrimesterT2 2019Unit CodeHI5017Unit TitleManagerial AccountingAssessment TypeAssignmentAssessment TitleIndividual AssignmentPurpose of theassessment (with ULOMapping)Students are required to develop their understanding of the purpose and use ofmanagement accounting systems, and its usefulness in aiding managers makeinformed decisions. You are to critically evaluate two journal articles to analyse thepractical use of management accounting systems by contemporary companies, interms of their relevance to the real-life companies’ decision-making by managers andachievement of business goals (ULO 2, 3, 5, 6, 7 & 8)Weight30% of the total assessmentsTotal Marks30Word limit3,000 words. Please use “word count” and include in assignment.Due Datetuesday 11 pmSubmissionGuidelines All work must be submitted on Blackboard by the due date along with a completedAssignment Cover Page. The assignment must be in MS Word format, no spacing, 12-pt Arial font and 2 cmmargins on all four sides of your page with appropriate section headings and pagenumbers. Reference sources must be cited in the text of the report, and listed appropriatelyat the end in a reference list using Harvard referencing style. It is the responsibility of the student who is submitting the work, to ensure that thework is in fact her/his own work. Incorporating another’s work or ideas into one’sown work without appropriate acknowledgement is an academic offence. Studentsshould submit all assignments for plagiarism checking on Blackboard before finalsubmission in the subject. For further details, please refer to the Unit Outline andStudent Handbook.Format of the Assignment Submission:You should at least have the following details:a. Assignment Cover page clearly stating your name and student numberb. Abstract (one paragraph)c. Table of Contentsd. Body of the assignment with appropriate section headingse. Conclusionf. List of References.Page 2 of 5HI5017 MANAGERIAL ACCOUNTING INDIVIDUAL ASSIGNMENT T2 2019Individual Assignment SpecificationsPurpose:This assignment aims at developing your understanding of the purpose and use of management accountingsystems, and its usefulness in aiding managers make informed decisions. You are to critically evaluate twojournal 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 NewlyImplemented Modern Management Accounting System in a Multinational Manufacturing Company”,Australasian Accounting, Business and Finance Journal, 8 (2), p. 121-137. The journal article is attached as aseparate file in Blackboard under the folder <Assignment>.Required: Critically evaluate the role of management accounting systems (MAS) and the provision ofaccounting information for the case company by answering the 4 questions below:Questions:1. Identify any three (3) specific examples of the different types of management accounting methods and/ortechniques from the case. (3 marks)2. 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 discussedabout management accounting systems in another real-life company or companies. Did this second studyhave similar findings as the first chosen article, or mixed and/or different findings? Explain with examples.(5 marks)3. What conclusions do you make about the relevance of MAS in today’s competitive and (in most cases),uncertain business environment? (4 marks)4. Provide four (4) specific outcomes or lessons learned from each of the two articles’ research findings thatwill 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)Another 5 marks are determined by the overall presentation of your assignment.Additional Information:a) You are encouraged to choose the second journal article from the following Accounting and ManagementAccounting Journals:Accounting, Auditing and Accountability Journal;Journal of Management Accounting ResearchJournal of Applied Management Accounting Researchb) The journal article need to study a real-life company or companies’ MAS from year 2010 onwards, (in anycountry).c) You can access these journals in ProQuest Database by clicking on the above links. Log in details forProQuest are – Username: Holmes2004; Password: holmes. These journals can also be accessed via theProQuest Database link available via the Student Login page in the Holmes website.
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