
ACCTN303-22A (TGA)
Management Accounting
15 Points
Staff
Convenor(s)
Abhishek Mukherjee
3552
TCBD.4.03
abhishek.mukherjee@waikato.ac.nz
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Paper Description
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.
IMPORTANT: ACCTN303 (TGA) is offered as a FLEXI paper, which means there are some flexible aspects of this paper that can be completed online. Attendance at the lecture and tutorial is desirable. It is your decision whether you attend on campus. I will note the relatively small class sizes on the Tauranga campus do provide an excellent opportunity to ask clarifying questions during lectures. While in-person attendance in tutorials provides opportunities to learn that are hard to recreate online
Paper Structure
- 1 x 2 hours lecture 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.
Learning Outcomes
Students who successfully complete the paper should be able to:
Assessment
Assessment Components
The internal assessment/exam ratio (as stated in the University Calendar) is 100:0. There is no final exam.
Required and Recommended Readings
Required Readings
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.
Recommended Readings
Other Resources
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.
Online Support
Workload
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.
Linkages to Other Papers
Prerequisite(s)
Prerequisite papers: ACCT231 or ACCTN203
Restriction(s)
Restricted papers: ACCT331, ACCT431