BE133-6-FY-KS:
Issues in Management Accounting
2019/20
Essex Business School
Kaplan Singapore
Full Year
Undergraduate: Level 6
Current
Thursday 03 October 2019
Friday 26 June 2020
15
08 June 2020
Requisites for this module
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This module builds upon previous study of the subject and begins by locating management accounting within the economic, political, social and cultural contexts. The module goes on to evaluate contemporary management accounting research and developments in the context of practical 'real-life' business case studies. The module discusses and applies conventional and contemporary management accounting principles and techniques to practical problems and scenarios. In the light of recent dramatic changes to the business environment such as deregulation, globalisation, reduced product life cycles, continuous improvement objectives and increasing customer sophistication, the module then moves on to look at management accounting from a strategic perspective. Key issues such as strategic cost management, performance measurement and management controls will be examined in detail. The module also critically evaluates the diffusion of management accounting systems in the privatised sector and critically appraises the influence of new organizational forms and new technologies on the role of management accounting nationally and internationally.
This module aims:
1. to provide students with broader understanding of management accounting by locating it within the socio-political, socio-economic and socio-cultural contexts;
2. to support and encourage education and learning, and foster the capacity for individual study;
3. to encourage and facilitate critical, analytical thinking as a foundation for subsequent academic study, employment and personal development;
4. to provide the necessary support to enable the successful completion of the degree;
5. to develop active learning and self-assessment skills.
On successful completion of the module, students will be able to:
1. Gain an appreciation of the importance of keeping abreast of current and future research into the field of management accounting given the ever-evolving competitive environment and the wider context in which management accounting operates.
2. Develop an understanding of management accounting within an economic, political, social and cultural context.
3. Understand strategic and performance measurement issues in management accounting.
4. Understand global management control practices and the role of accounting information in globalisation and privatisation.
5. Develop an understanding of management accounting’s role in organisational change, creativity and innovation.
6. Understand comparative management accounting practices in varied contexts.
No additional information available.
The module will be delivered over 10 weeks, consisting of one 2-hour lecture/workshop per week plus 1-hour fortnightly classes. In addition, one revision lecture will be held during the summer term.
Students are required to attend all lectures/workshops and classes. They are expected to prepare for these sessions in advance by undertaking the essential readings and preparing a draft answer for class discussion questions. During classes, students are expected to participate actively by leading/taking part in class discussions and/or responding to issues raised by teaching staff or peers.
- Cooper, Stuart M.; Owen, David L. (2007) 'Corporate social reporting and stakeholder accountability: The missing link', in Accounting, Organizations and Society. vol. 32 (7-8) , pp.649-667
- Deegan, Craig; Blomquist, Christopher. (2006) 'Stakeholder influence on corporate reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry', in Accounting, Organizations and Society. vol. 31 (4-5) , pp.343-372
- Hopper, Trevor; Tsamenyi, Mathew; Uddin, Shahzad; Wickramasinghe, Danture. (2009) 'Management accounting in less developed countries: what is known and needs knowing', in Accounting, Auditing & Accountability. vol. 22 (3) , pp.469-514
- Carr, Chris; Tomkins, Cyril. (1998) 'Context, culture and the role of the finance function in strategic decisions. A comparative analysis of Britain, Germany, the U.S.A. and Japan', in Management Accounting Research. vol. 9 (2) , pp.213-239
- Elijido-Ten, Evangeline; Kloot, Louise; Clarkson, Peter. (2010) 'Extending the application of stakeholder influence strategies to environmental disclosures: An exploratory study from a developing country', in Accounting, Auditing & Accountability Journal. vol. 23 (8) , pp.1032-1059
- Drury, Colin. (2018) Management and cost accounting, Andover: CENGAGE.
- Wijethilake, Chaminda; Munir, Rahat; Appuhami, Ranjith. (2017) 'Strategic responses to institutional pressures for sustainability', in Accounting, Auditing & Accountability. vol. 30 (8) , pp.1677-1710
- Burritt, Roger L.; Schaltegger, Stefan. (2010) 'Sustainability accounting and reporting: fad or trend?', in Accounting, Auditing & Accountability. vol. 23 (7) , pp.829-846
- Gray, Rob. (2010) 'Is accounting for sustainability actually accounting for sustainability… and how would we know? An exploration of narratives of organisations and the planet', in Accounting, Organizations and Society. vol. 35 (1) , pp.47-62
- Byrne, Seán; Pierce, Bernard. (2007) 'Towards a More Comprehensive Understanding of the Roles of Management Accountants', in European Accounting Review. vol. 16 (3) , pp.469-498
The above list is indicative of the essential reading for the course. The library makes provision for all reading list items, with digital provision where possible, and these resources are shared between students. Further reading can be obtained from this module's reading list.
Assessment items, weightings and deadlines
| Coursework / exam |
Description |
Deadline |
Coursework weighting |
Exam format definitions
- Remote, open book: Your exam will take place remotely via an online learning platform. You may refer to any physical or electronic materials during the exam.
- In-person, open book: Your exam will take place on campus under invigilation. You may refer to any physical materials such as paper study notes or a textbook during the exam. Electronic devices may not be used in the exam.
- In-person, open book (restricted): The exam will take place on campus under invigilation. You may refer only to specific physical materials such as a named textbook during the exam. Permitted materials will be specified by your department. Electronic devices may not be used in the exam.
- In-person, closed book: The exam will take place on campus under invigilation. You may not refer to any physical materials or electronic devices during the exam. There may be times when a paper dictionary,
for example, may be permitted in an otherwise closed book exam. Any exceptions will be specified by your department.
Your department will provide further guidance before your exams.
Overall assessment
Reassessment
Module supervisor and teaching staff
Prof Thankom Arun, email: t.g.arun@essex.ac.uk.
Thankom Arun, Daniela Pianezzi, Shaila Ahmed
ebshelp-col@essex.ac.uk
No
No
No
Prof Joan Amanda Emery
University of Ulster
Professor of Accounting
Available via Moodle
No lecture recording information available for this module.
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