ACCTN531-21B (HAM)

Advanced Management Accounting

30 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

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.
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    • 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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The paper will be a mixture of case study and classic literature. Latest developments in practice will be examined through a range of cases. These will be supported by relevant literature.The paper will involve an appreciation of the evolution of Management Accounting, the diverse understandings of its current practices, and possibilities for future developments.

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Paper Structure

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2x two hour lectures

The paper will be directed rather than taught.

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Learning Outcomes

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Students who successfully complete the paper should be able to:

  • Develop skills and critical ability in management accounting.
    Prepare students to promote changes in society.
    Linked to the following assessments:
  • Improve theoretical understanding as well as practical application of theories to management accounting.
    Linked to the following assessments:
  • Have diverse understandings of management accounting's current practices and possibilities for future development.
    Linked to the following assessments:
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Assessment

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Internal Assessment/Final Examination 1:0. There will be no formal examination. The grade for the paper will be determined on the quality of regular presentations, case study, essays and assignments.

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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. Case Study Assignment
10 Aug 2021
3:00 PM
10
  • Hand-in: In Lecture
2. Tutorial Presentation
20
  • Hand-in: In Lecture
3. Essay
14 Sep 2021
2:00 PM
25
  • In Class: In Lecture
  • Online: Submit through Moodle
4. Review / Reflections
14 Oct 2021
11:00 AM
7
  • Online: Submit through Moodle
5. Special Topic
22 Oct 2021
11:00 AM
33
  • Online: Submit through Moodle
6. Precis
5
  • Hand-in: In Lecture
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: https://rl.talis.com/3/waikato/lists/510F10E2-9F25-56BE-B06C-FBE1F53349BE.html

Adams, C.A., and McNicholas, P (2007). Making a difference: Sustainability reporting, accountability and organisational change, Accounting, Auditing & Accountabiliy Journal,Vol. 20 No. 3, pp. 382-402.

Ahrens, T., & Chapman, C. (2007). Management accounting as practice.

Accounting, Organizations and Society, 32, 1- 27.

Armstrong, P. (2002). The costs of activity based management. Accounting, Organisations and Society, 27, 99–120.

Baxter J.A., and Chua W.F. (1998). Doing Field Research: practice and meta-theory in counterpoint, Journal of Managameent Accounting Research, Vol. 10, pp.69-87

Beyond Budgeting Roundtable, and a series of articles taken from Financial Management (UK), the magazine from CIMA

Bhimani A., & Pigott D. (1992). Implementing ABC: A case study of organisational and behavioural consequences. Management Accounting Research, 3(2), 119-132.doi:10.1016/S1044-5005(92)70007-9

Burns, J. & Scapens, R.W. (2000). Conceptualising management accounting change: An institutional framework. Management Accounting Research, 11(1), 3-25.

Caplan, Edwin, (1996). Behavioural assumptions of management accounting. The Accounting Review, July, 47-63.

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

Cheng, M., & Humphreys, K. (2009). Improving managerial judgments of information relevance and strategy appropriateness using the BSC and the strategy map.

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

Chenhall, R., Hall, M., & Smith, D. Social capital and management control systems: A study of a non-government organization.

Chua, W. F. (1986). Radical development in accounting thought. The Accounting Review, LXI(4), 601-632.

Chua W.F., (1984). Diverse perspectives in management accounting. University of Sydney Accounting Research Centre, Working paper no. 13.

Collison, D. J. (2003). Corporate propaganda: Its implications for accounting and accountability. Accounting, Auditing & Accountability Journal,16(5), 853-886.

France N., Francis G., Lawrence S., & Sacks S. (2002). Costing counting and comparability: Aspects of performance measurement in a pathology laboratory. Pacific Accounting Review, 14(2), 1-31. doi:10.1108/eb037965

Ghoshal, S. (2005). Bad management practices are destroying good management practices, Academy of Management Learning and Education, 4 (1), 75-91.

Guilding C., Cravens K.S., and Tayles M. (2000) An international comparison of SMA practices. Management Accounting Research, 11(1),113-135. doi:10.1006/mare.1999.0120

Hines, R. D., (1988). Financial accounting: In communicating reality, we construct reality. Accounting, Organizations and Society,13(3), 251-261.

Jones C., and Dugdale D., (2002). The ABC bandwagon and the juggernaut of modernity, Accounting Organizations and Society, 27, 121-163.

Jorgensen, B., & Messner, M. (2010). Accounting and strategising: A case

study from new product development. Accounting, Organisations and

Society, 35(2), 184-204.

Kaplan, R.S, (1984). "The Evolution of Management Accounting", The Accounting Review, LIX(3), 390-418.

Kaplan R.S. (1998). Innovation Action Research: creating new management theory and practice, Journal of Management Accounting Research, Vol. 10, pp89-118

Kelly, M. & Alam, M. (2008). Management accounting and the stakeholder value model. Journal of Australian Management Accounting Research, 6(1).

Lawrence, S., Alam, M., Northcott, D. and Lowe, T., (1997). Accounting systems and systems of accountability in the New Zealand health sector. Accounting Auditing & Accountability Journal, 10(5), 665-683.

Lawrence, S., & Ruiting, B. (2009). Risk management and management accounting.

Loft, A. (1995). The history of management accounting: Relevance found. In Issues in Management Accounting by Ashton, D., Hopper, T. and Scapens, R.W., Prentice Hall.

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

Macintosh, N. B., (1994), "A Radical Critique", Management Accounting and Control Systems, Wiley and Sons, Chiester, Chapter 13, 221-243.

Macintosh, N. B., (1994), "Case 2 - WedgewoodPotteries, Empire Glass & Johnson & Johnson", Management Accounting and Control Systems, Wiley and Sons, Chiester, Chapter 2, 11-27.

Minchington C., and Francis G., (2001) "Shareholder value" Management Quarterly, Open University Business School, pp23-31

Mistry,V; Sharma, U. and Low, M. (2014) Management accountants’ perceptions of their role in accounting for sustainable development: An exploratory study, Pacific Accounting Review, vol.26 (1/2), pp.112 -131.

Morgan, G., (1988). Accounting as reality construction: Towards a new epistemology for accounting pactice. Accounting, Organizations and Society,13(5), 477-485.

Morgan, G., Smircich, L. (1980). The case for Qualitative Research. Academy of Management Review, 5(4), 491- 500.

Nama, Y., & Lowe, A. (2014). The 'situated functionality' of accounting in

private equity practices: a social 'site' analysis. Management Accounting

Research, 25, 284-303.

Nørreklit, H., (2000). The balance on the balanced scorecard--a critical analysis of some of its assumptions, Management Accounting Research, 11, 65-88.

Northcott D., and Smith, J. (2011). Managing Performance at the Top: a BSC for boards of directors, Journal of Accounting and Organizational Change, Vol 7, No. 1, pp.33-56

Northcott, D. & Jan van Helden, G.(2010). Examining the practical relevance of public sector management accounting research, Financial Accountability and Management, Vol. 26 Issue 2, pp.213-240

Petty R. and Guthrie J. (2000). Intellectual Capital Literature Review. Journal of Intellectual Capital, 1(2), 155-176.

Preston, A. (1986). Interactions and arrangements in the process of informing, Accounting Organisations and Society,Vol. 11, No. 6, pp. 521-540.

Rahaman, A. S., Lawrence, S. and Roper, J., (2004). Social and environmental reporting at the VRA: institutionalised legitimacy or legitimation crisis?. Critical Perspectives on Accounting, 15, 35-56.

Roslender R., & Hart S.J. (2003). In search of strategic management accounting : Theoretical and field study perspectives. Management Accounting Research, 14(3), 255-279. doi:10.1016/S1044-5005(03)00048-9

ScapensR.W. (2006) Understanding management accounting practices: a personal journey. The British Accounting Review, 38, 1-30.

Sharma, U. (2000). Contingency theory of management accounting: A critique, Working Paper, School of Social and Economic Development, University of the South Pacific, Suva, Fiji.

Sharma, U. (2013) The turn in accounting and business education: Neo classical dominance to Buddhist economics, International Journal of Critical Accounting, vol.5 (6), pp.623-640.

Sharma, U. (2013) Lessons from the global financial crisis: Bringing neoclassical and Buddhist economics theories together to progress global business decision making in the 21st century, International Journal of Critical Accounting, vol.5 (3), pp.250- 263.

Sharma, U. and Kelly, M. (2015) The changing role of accounting education and management control systems in the age of sustainability, International Journal of Critical Accounting, Vol.7 (3), pp.289-303.

Sharma, U. and Lawrence, S. (2008). Stability and change at FPTL: An institutional perspective, Australian Accounting Review, 18(1), 25-34.

Sharma, U., Lawrence, S. and Lowe, A. (2010). Institutional contradiction and management control innovation: A field study of total quality management practices in a privatized telecommunication company, Management Accounting Research, 21(4), 251-264.

Sharma, U., Lawrence, S. and Lowe, A. (2014) Accountants as institutional

entrepreneurs: Changing routines in a telecommunications company, Qualitative Research in Accounting & Management, Vol.11 (3), pp.190-214.

Sprinkle G.B., Maines L.A. The benefits and costs of corporate social responsibility (2010) Business Horizons, 53 (5) , pp. 445-453.

Students must bring a precis (summary) to class for all student presentation sessions.


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Other Resources

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Hopper, Northcott and Scapens, Issues in Management Accounting, 3rd Edition,Prentice Hall, 2007

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Online Support

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If your require online support for Moodle please email helpdesk at: itshelp@waikato.ac.nz
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Workload

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2 X two-hour lectures
(Often resembling tutorials)

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Linkages to Other Papers

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Prerequisite(s)

Prerequisite papers: ACCT331 or ACCT431 or ACCTN303

Corequisite(s)

Equivalent(s)

Restriction(s)

Restricted Papers: ACCT531

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