Strategic Management Accounting workshop info - Sept 2013
Strategic Management Accounting Students should pay attention to the reading lists of the 2013 SMA workshop:
Session 0
Management and cost accounting fundamentals Regaining lost relevance
Readings
Chapters 1, 2 and 10 in the recommended text and articles.
Dekker, H (2003) Value chain analysis in inter-firm relationships – a field
study”. Management Accounting Research, Vol.14, p.1-23)
Session 1
Strategic Management and Accounting Information
Readings
Read chapter 22 in the recommended text and assigned articles.
Guilding, C., Cravens, K. S. and Tayles, M., (2000), 'An international comparison of strategic management accounting practices', Management Accounting Research, 11, no.1: 113-135
Roslender, R. and Hart, S.J. (2003). In search of strategic management accounting: Theoretical and field study perspectives. Management Accounting Research. 14, 255-279.
Session 2
ABC/M, Customer Profitability and Target Costing
Readings
Chapters 11 and 12 in the recommended text and assigned articles.
Everaert, P. (2006). Characteristics of target costing: theoretical and field study perspectives. Qualitative Research in Accounting and Management. 3:3, 236-263.
Dunk, A S. Product life cycle costs analysis: the impact of customer profiling, competitive advantage, and quality of IS information. Management Accounting Research. 15 (2004) 401-414.
Session 3
Accounting for Quality and JIT
Readings
Chapter 20 and 21 in the recommended text and assigned articles.
Srdoc, A., Sluga, A. and Bratko, I., (2005), 'A quality management model based on the deep quality concept', The International Journal of Quality & Reliability Management, 22, no.2/3: 278-302
Session 4
Accounting for Control, Strategic Planning and Control
Readings
read chapter 14 in the recommended text and assigned articles.
Session 5
Divisional control and performance measurement
Readings
read chapters 18 and chapter 19 in the recommended text and assigned articles.
Otley, D. (2001). "Extending the boundaries of management accounting research: developing systems for performance management." British Accounting Review 33 p243- 261
Session 6
Strategy Implementation – The Balanced Scorecard
Readings
read Chapter 22 in the recommended text and assigned articles.
Norreklit, H., (2000) “The balance on the balanced scorecard- a critical analysis of some of its assumptions”, Management Accounting Research, Vol.11, pp.65-88.
Tayles, M., Adshed, N., Bramley, A, and Farr, J., (2002) Dealing with the management of intellectual capital: the potential role of strategic management accounting. Accounting, Auditing and Accountability Journal Vol 15 2, 251-267.
Textbook:
Management and Cost Accounting (5th Edn) Bhimani, Horngren, Datar and Rajan, Prentice-Hall, 2012.
Facebook link
About assignment: assignment info is in subject handbook; pls also pay attention to the topic of plagiarism and harvard referencing.
On assignment:
The following assessment strategies are used within this module:
Individual Assignment: 2500 words (50%) This will be a Project related to the Balanced Scorecard concept.
Examination: 2 hours (50%) Questions will deal with both numerical work illustrating techniques of management accounting and the others covering concepts and applications. A choice of questions will be offered. The best preparation for the examination is to follow the course and readings indicated and to undertake all of the questions set for tutorials and for practice.
This assessment package is required to maximise accounting accreditation
Individual Assignment title:
The Balanced Scorecard
Identify a company on which you have, or can acquire, knowledge. Assume that you have been appointed to an Accounting role in that company. The management is aware that you are following a course on Strategic Management Accounting and they are keen to learn more about the Balanced Scorecard.
You are required to design, develop and outline a Balanced Scorecard (BSC) for that company or a Strategic Business Unit of the company.
Contents should include reference to:
the Company vision and mission;
the Company strategies;
a strategy MAP for the company.
Additionally, briefly explain the design and development of the BSC; and refer to implementation, reporting and monitoring using the BSC;
Make sure you also point out:
The way, if at all, that the BSC improves on how a company operated previously and explain how and to what extent Managerial Accounting will interface with a BSC.
Some videos on Balanced Scorecard (in SMA forum google +)
See also my tutorial note on assignment
Note on Vision and mission
Session 0
Management and cost accounting fundamentals Regaining lost relevance
Readings
Chapters 1, 2 and 10 in the recommended text and articles.
Dekker, H (2003) Value chain analysis in inter-firm relationships – a field
study”. Management Accounting Research, Vol.14, p.1-23)
Session 1
Strategic Management and Accounting Information
Readings
Read chapter 22 in the recommended text and assigned articles.
Guilding, C., Cravens, K. S. and Tayles, M., (2000), 'An international comparison of strategic management accounting practices', Management Accounting Research, 11, no.1: 113-135
Roslender, R. and Hart, S.J. (2003). In search of strategic management accounting: Theoretical and field study perspectives. Management Accounting Research. 14, 255-279.
Session 2
ABC/M, Customer Profitability and Target Costing
Readings
Chapters 11 and 12 in the recommended text and assigned articles.
Everaert, P. (2006). Characteristics of target costing: theoretical and field study perspectives. Qualitative Research in Accounting and Management. 3:3, 236-263.
Dunk, A S. Product life cycle costs analysis: the impact of customer profiling, competitive advantage, and quality of IS information. Management Accounting Research. 15 (2004) 401-414.
Session 3
Accounting for Quality and JIT
Readings
Chapter 20 and 21 in the recommended text and assigned articles.
Srdoc, A., Sluga, A. and Bratko, I., (2005), 'A quality management model based on the deep quality concept', The International Journal of Quality & Reliability Management, 22, no.2/3: 278-302
Session 4
Accounting for Control, Strategic Planning and Control
Readings
read chapter 14 in the recommended text and assigned articles.
Session 5
Divisional control and performance measurement
Readings
read chapters 18 and chapter 19 in the recommended text and assigned articles.
Otley, D. (2001). "Extending the boundaries of management accounting research: developing systems for performance management." British Accounting Review 33 p243- 261
Session 6
Strategy Implementation – The Balanced Scorecard
Readings
read Chapter 22 in the recommended text and assigned articles.
Norreklit, H., (2000) “The balance on the balanced scorecard- a critical analysis of some of its assumptions”, Management Accounting Research, Vol.11, pp.65-88.
Tayles, M., Adshed, N., Bramley, A, and Farr, J., (2002) Dealing with the management of intellectual capital: the potential role of strategic management accounting. Accounting, Auditing and Accountability Journal Vol 15 2, 251-267.
Textbook:
Management and Cost Accounting (5th Edn) Bhimani, Horngren, Datar and Rajan, Prentice-Hall, 2012.
Facebook link
About assignment: assignment info is in subject handbook; pls also pay attention to the topic of plagiarism and harvard referencing.
On assignment:
The following assessment strategies are used within this module:
Individual Assignment: 2500 words (50%) This will be a Project related to the Balanced Scorecard concept.
Examination: 2 hours (50%) Questions will deal with both numerical work illustrating techniques of management accounting and the others covering concepts and applications. A choice of questions will be offered. The best preparation for the examination is to follow the course and readings indicated and to undertake all of the questions set for tutorials and for practice.
This assessment package is required to maximise accounting accreditation
Individual Assignment title:
The Balanced Scorecard
Identify a company on which you have, or can acquire, knowledge. Assume that you have been appointed to an Accounting role in that company. The management is aware that you are following a course on Strategic Management Accounting and they are keen to learn more about the Balanced Scorecard.
You are required to design, develop and outline a Balanced Scorecard (BSC) for that company or a Strategic Business Unit of the company.
Contents should include reference to:
the Company vision and mission;
the Company strategies;
a strategy MAP for the company.
Additionally, briefly explain the design and development of the BSC; and refer to implementation, reporting and monitoring using the BSC;
Make sure you also point out:
The way, if at all, that the BSC improves on how a company operated previously and explain how and to what extent Managerial Accounting will interface with a BSC.
Some videos on Balanced Scorecard (in SMA forum google +)
See also my tutorial note on assignment
Note on Vision and mission
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