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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.
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
- 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.
Students who successfully complete the paper should be able to:
Learning Outcome 1
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 structureLinked to the following assessments:
Learning Outcome 2
Understand the influence of various contingency factors on the choice of appropriate organisational strategies, structures, and MAS/MCS design.Linked to the following assessments:
Learning Outcome 3
Understand the role of the management accountant in providing information not only for decision making purposes, but also for planning and control purposes.Linked to the following assessments:
Learning Outcome 4
Understand current approaches to performance measurement, accountability and control in organisations.Linked to the following assessments:
Learning Outcome 5
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 measurementLinked to the following assessments:
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.
Error: Assessment components must add up to 100%
At least one Assessment Component needs to be entered
|Component Description||Due Date||Time||Percentage of overall mark||Submission Method||Compulsory|
|1. Test 1||
11 Apr 2022
|2. Case Study (small groups)||
27 May 2022
|3. Tutorial Participation and Assignments||
|4. Test 2||
3 Jun 2022
|5. Final Test||
20 Jun 2022
Required and Recommended 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.
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.
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 papers: ACCT231 or ACCTN203
Restricted papers: ACCT331, ACCT431