ACCTN303-21A (HAM)

Management Accounting

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)

Student Representative(s)

Lab Technician(s)

Librarian(s)

: clive.wilkinson@waikato.ac.nz

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Paper Description

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This paper critically examines current theory and research in management accounting. The implications for the design of management accounting systems, and for planning, control and performance measurement in both the for-profit and not-for-profit sectors are discussed.

The foundations of this subject lie in accounting, decision theory, control theory, economics (some aspects of information economics in particular are considered), and in human and organisational behaviour theory. The paper will provide an overview of some of the developments in the field and reference will be made to appropriate parts of the rapidly expanding literature relevant to management accounting. Emphasis throughout the paper will be placed on the importance of information to decision makers. Techniques of planning and control will be examined. The importance of feedback will be stressed and the distinction drawn between feedback and feed-forward control. Attention will be given to the problems of control, motivation and performance in decentralised organisations in particular.

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Paper Structure

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  • 3 lectures per week
  • 1 tutorial per week
  • Required readings are from designated text chapters, case studies, lecture notes, and other articles available in Moodle or distributed in class.

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Learning Outcomes

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Students who successfully complete the paper should be able to:

  • understand the importance of strategic planning in setting the future direction of an organisation through vision, mission, and values statements; and the selection of appropriate strategies and organisational structure
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  • understand the influence of various contingency factors on the choice of appropriate organisational strategies, structures, and MAS/MCS design.
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  • understand the role of the management accountant in providing information not only for decision making purposes, but also for planning and control purposes.
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  • understand current approaches to performance measurement, accountability and control in organisations.
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  • have an appreciation of the contribution management accounting research and related theories can make to better understanding the organisational and behavioural consequences of organisations’ choices of planning and performance measurement
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Assessment

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Five Internal Components including a final test. (no examination)
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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. Test 1
9 Apr 2021
1:00 PM
20
  • In Class: In Lecture
2. Case Study (small groups)
21 May 2021
2:00 PM
17
  • Online: Submit through Moodle
3. Tutorial Participation and Assignments
10
  • Online: Submit through Moodle
4.  Test
28 May 2021
1:00 PM
20
  • In Class: In Lecture
5. Final Test
15 Jun 2021
No set time
33
  • In Class: In Test
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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Reading list link

Horngren, Datar, Rajan, Wynder, Maguire, Tan, (2018) Cost Accounting: A Managerial Emphasis, 3rd Edition, Pearson Australia.Lectures are designed to complement textbook material. Hence students are encouraged to attend lectures and supplement this knowledge with material from the textbook and other required readings. Lecture notes and other required readings will be available on MyWeb via Paper Resources.

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Recommended Readings

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Drury, C. (2008) Management and Cost Accounting, 7th edition. South Western Cengage Learning.
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Other Resources

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All on MyWeb

Burns, J., & Scapens, R.W. (2000) Conceptualising management accounting change: An Institutional framework. Management Accounting Research, 11(1), 3.25.

Chenhall R. H. & Morris, D. (1986). “The impact of structure, environment and interdependence on the perceived usefulness of management accounting systems.” The Accounting Review, 61, 16-35.

Chapman, C. S. (1997). “Reflections on a contingent view of accounting.” Accounting, Organizations and Society, 22, 189-205.

Chenhall, R. H. (2003). “Management control systems design within its organizational context: findings from contingency-based research and directions for the future.” Accounting, Organisations & Society, 28 (2003), 127-168.

De Villiers, C. and Sharma, U. (2020). A critical reflection on the future of financial, intellectual capital, sustainability and integrated reporting, Critical Perspectives on Accounting , 70 (July).

Kelly, M. & Alam, M. (2008). The teaching of corporate governance and sustainable development, Journal of administration and Governance, 3(4), pp.92-108.

Lord, B.R. (1996) Strategic management accounting: The emperor’s new clothes? Management Accounting Research, 7, 347-366.

Northcott, D & France, N. (2005) The balanced scorecard in New Zealand health sector performance management: Dissemination to diffusion, Australian Accounting Review, vol.15(3), pp.34-46.

Sharma, U. (2019) Giving contingency theory of management accounting and control a critical edge, International Journal of Critical Accounting, vol.11 (1), pp.16-25.

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Online Support

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If you require online support for myweb please email helpdesk at: wmshelp@waikato.ac.nz
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Workload

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1 : 3 lectures per week
2 : 1 tutorial per week
3 : Required readings are from designated text chapters, case studies, lecture notes, and other articles available on Myweb or distributed in class.
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Linkages to Other Papers

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Prerequisite(s)

Prerequisite papers: ACCT231 or ACCTN203

Corequisite(s)

Equivalent(s)

Restriction(s)

Restricted papers: ACCT331, ACCT431

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