Strategic Management Accounting assignment - marker's comments

Some preliminary comments on Strategic Management Accounting (SMA) assignments:

  1. Assignment 1 (case 1): some reports need to apply more SMA concepts and thinking in analysis; some answers did not sufficiently address the assignment questions. Some answers were too descriptive in nature [which read like lecture notes]. Some answers were disorganized in reasoning and the content read like fragmented lecture notes. Some answers talked about "Just in Time" approach and "Quality Management" as if they were Strategic Management Accounting systems/ techniques per se., which were misleading.
  2. Assignment 2 (case 2): Some reports produced cost analysis tables but did not analyze the figures. Some reports were too inventive to create new operational data to support their answers. Some reports were vague in evaluating the assignment 2 statements.  Some students skipped the task of evaluating assignment 2 statement. Some reports did not refer to case 2 in the evaluation of the assignment 2 statements. Some reports, again, were weak in applying SMA ideas and thinking in the analysis. Thus, analysis quality remained weak. Again, some reports spent too much effort to lecture on SMA concepts per se - they were too descriptive in nature.
Some reports appeared very lengthy and exceeded the word count limits.

I recommend students to keep studying SMA to learn the ideas and thinking behind SMA. At the same time, students should improve writing skill and analysis skill [with an analytical mindset].

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