ACCTN203-22B (HAM)

Management Accounting: Accounting for Organisational Control

15 Points

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Division of Management
School of Accounting, Finance and Economics

Staff

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Convenor(s)

Lecturer(s)

Administrator(s)

: maxine.hayward@waikato.ac.nz

Placement/WIL Coordinator(s)

Tutor(s)

: tefin.tomjoseph@waikato.ac.nz

Student Representative(s)

Lab Technician(s)

Librarian(s)

: yilan.chen@waikato.ac.nz

You can contact staff by:

  • Calling +64 7 838 4466 select option 1, then enter the extension.
  • Extensions starting with 4, 5, 9 or 3 can also be direct dialled:
    • For extensions starting with 4: dial +64 7 838 extension.
    • For extensions starting with 5: dial +64 7 858 extension.
    • For extensions starting with 9: dial +64 7 837 extension.
    • For extensions starting with 3: dial +64 7 2620 + the last 3 digits of the extension e.g. 3123 = +64 7 262 0123.
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Paper Description

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This paper provides students with an understanding of management accounting, with emphasis on the use of costing, budgeting, and performance evaluation to make informed business decisions.
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Paper Structure

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ACCTN203-22B (HAM) is offered in FLEXI Synchronous mode. On-campus activities (e.g., lectures, tutorials, tests) are available for students to attend in person; however, students can complete the paper online if they choose. Students can switch between on-campus and online depending on their situation. Please note that if you choose to complete this paper online, it does require you to engage in tutorials and tests at set times.

1 x one-hour lecture

1 x two-hour lecture

1 x one-hour tutorial (Commencing Week 2)

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Learning Outcomes

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Students who successfully complete the paper should be able to:

  • Understand the fundamentals of management accounting, including the information used for creating value and managing resources, and cost behaviour and cost estimation.
    Linked to the following assessments:
  • Evaluate and apply different product costing systems and overhead allocation methods.
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  • Use budgeting systems and techniques for planning, control and decision-making.
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  • Apply appropriate techniques to support tactical and long-term decision-making.
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  • Understand the relation between sustainability and management accounting, including relevant management control systems.
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  • Demonstrate basic Excel competencies.
    Linked to the following assessments:
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Assessment

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The internal assessment to exam ratio is 100:0. There is no final exam.

  • Under the assumption that there are no changes in Covid-19 rules and individuals are allowed on campus, students are able to complete the tutorial presentations, mid-term test and final test on-campus.
  • Students who opt to complete tests online must be on Zoom with their video on (able to see whole face), audio on and no headphone/earphone.
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Assessment Components

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The internal assessment/exam ratio (as stated in the University Calendar) is 100:0. There is no final exam. The final exam makes up 0% of the overall mark.

The internal assessment/exam ratio (as stated in the University Calendar) is 100:0 or 0:0, whichever is more favourable for the student. The final exam makes up either 0% or 0% of the overall mark.

Component DescriptionDue Date TimePercentage of overall markSubmission MethodCompulsory
1. Guest Lecture Reflection
29 Jul 2022
9:00 PM
3
  • Online: Submit through Moodle
2. Tutorial Presentations
15
  • In Class: In Tutorial
3. Weekly Online Quiz
10
  • Online: Submit through Moodle
4. Individual Excel Exercises
15
  • Online: Submit through Moodle
5. Mid-term Test
16 Sep 2022
11:00 AM
24
  • In Class: In Lecture
6. Final Test
33
Assessment Total:     100    
Failing to complete a compulsory assessment component of a paper will result in an IC grade
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Required and Recommended Readings

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Required Readings

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Langfield-Smith, K., Smith, D., Andon, P., Hilton, R., & Thorne, H. (2018). Management Accounting: Information for Creating and Managing Value, 8th Edition, McGraw-Hill, Australia.
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Other Resources

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The class reading list is available on Moodle (https://rl.talis.com/3/waikato/lists/50E5FBE4-4B29-332C-BE32-7B7F817E6A77.html?lang=en-US&login=1). It includes the required textbook and the following additional articles:

  • Otley, D. (2016). The contingency theory of management accounting and control: 1980–2014. Management Accounting Research, 31, 45­-62.
  • Coopter, R. (1989). You Need a New Cost System When... Harvard Business Review, 67(1), 77-­82.
  • Gosselin, M. (1997). The effect of strategy and organizational structure on the adoption and implementation of activity­-based costing. Accounting, Organizations and Society, 22(2), 105-­122.
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Online Support

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If you require online support for Moodle please email the Management Student Centre: msc@waikato.ac.nz
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Workload

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In undertaking this paper you can expect to spend around 150 hours of input.

  • Use the weekly outline as a guide for your time allocation.
  • Make sure you manage your time well and allocate sufficient time for assignments and test preparations.
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Linkages to Other Papers

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Prerequisite(s)

Prerequisite papers: ACCTN101 or ACCT101

Corequisite(s)

Equivalent(s)

Restriction(s)

Restricted papers: ACCT231

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