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management accounting
Questions and Answers of
Management Accounting
Poster:Draw a poster illustrating how management accounting has responded to emerging sustainability issues. Pay attention to both strategic and operational responses.
Literature review:Now that you have made some preliminary preparations, it is time to do a judicial review of the literature based on the key articles you have chosen and other relevant ones you may
Extended bibliography:For the above working tile, explore the ten best journal articles published in accounting and management top-ranked journals. Reflect on them in terms of their (1) academic
Presentation:Prepare an adequate number of PowerPoint slides for you to use as visual aids for a presentation at the PhD Colloquium where you are proposing a piece of potential research. In this
Poster:Illustrate in a poster how management accounting is reconfigured by the complex processes of debates, politics, and discursive formations of neoliberal corporate governance.
Thematic essay:‘Corporate governance is an organizational manifestation of how neoliberalism is justified, maintained, and redressed’.Discuss this statement focusing on the political economy of
Literature review:We have elaborated on a number of key themes associated with control and accountability in NGOs and non-profits ... These comprise the connection between values and beliefs and
Extended bibliography:Write an extended bibliography on the development of a new form of management accounting in NGOs and civil society. For this, you need to do a literature survey in major
Presentation:Prepare a set of PowerPoint slides, together with notes if necessary, for a 30-minute presentation on the following theme:‘Enmeshing management accounting with both disciplinary
Poster:Draw a poster showing how frictions play a role in relation to a different type of management accounting practice within a civil society organization. Give special reference to the ideas put
Thematic essay:‘Civil society has now passed from a site of development to a site of biopolitics’.Referring to recent developments of microfinance, write an essay, of approximately 3,000 words,
Literature review:As was the case in the previous chapter, now produce a literature review based on the key articles you have chosen and other relevant ones you may discover. You may organize this as
Extended bibliography:For the working title in question 1 above, explore the best ten journal articles published in accounting and management top-ranked journals. Reflect on them in terms of their
Presentation:Prepare an adequate number of PowerPoint slides for you to use as visual aids for a presentation at a PhD colloquium where you are proposing a piece of potential research. In this
Poster:Elaborate Figure 11.1 illustrating not only the roles of management accounting under the NPM agenda but also the issues being created as a result of these interventions. In doing so, you may
Thematic essay:‘NPM accounting creates a site of struggle between competing professionals even though they are all aiming to realize one single vision’.Discuss this statement focusing on the
Literature review:Interfirm management accounting has explored few accounting technologies, but it has introduced doing management accounting differently along with other related management ideas and
Extended bibliography:Write an extended bibliography on the development of a new form of management accounting in interfirm relations. For this, you need to do a literature survey in major accounting
Presentation:Prepare a set of PowerPoint slides, together with notes if necessary, for a 30-minute presentation on the following theme:‘Open-book accounting practices are an intention rather than a
Poster:Draw a poster showing open-book accounting’s social and organizational roles in an interfirm-organizational setting. Pay special attention to both accounting technologies and managerial
Thematic essay:‘Interfirm relations are a rather neoliberal space for doing management accounting differently’.Write an essay, of approximately 3,000 words, on the above theme articulating how
Literature review:Write a literature review essay on the question of why and how cost accounting became a hybridized practice. In doing so, focus on the issues of the politics of bundling and the
Extended bibliography:Write an extended bibliography on cost management focusing on sociological and critical theory analysis of the changes that occurred after the 1980s. For this, you should look
Presentation:Prepare a set of PowerPoint slides, together with notes if necessary, for a 30-minute presentation on the following theme:‘ABC is not about just developing alternative cost allocation
Poster:Draw a poster showing how cost management’s organizational and management position has shifted from an area of formality and objectivity to a movement of flexibility and domain-expansion,
Thematic essay:‘Cost management is a surveillance assemblage’.Write an essay, of approximately 3,000 words, on the above theme articulating how cost management can foster a holistic management
Literature review:Suppose you are writing a thesis/dissertation on strategic management accounting.You intend to review critical accounting and management literature in order to explain the
Extended bibliography:Write an extended bibliography on the topic ‘Japanese management accounting practices’. For this, you need to do a literature survey of major accounting journals and edited
Presentation:Prepare a set of PowerPoint slides, together with notes if necessary, for a 30-minute presentation on the following theme:‘Japanization involves reconceptualizing Western organizations
Poster:Draw a poster illustrating how the notions of flexibility and quality were implicated in a wide array of changes within and outside economic enterprises. Pay attention to how these notions
Thematic essay:‘Flexibility, quality, and cost-efficiency have been the dominating institutional logics that have underlined the management transformations that have taken place since the late
Literature review:Suppose you are writing a thesis/dissertation on strategic management accounting.You intend to review the accounting and management literature in order to understand and
Extended bibliography:Write an extended bibliography on the development of the concept of strategic performance management systems. For this, you need to do a literature survey in major accounting
Presentation:Prepare a set of PowerPoint slides, together with notes if necessary, for a 30-minute presentation on the following theme:‘Neoliberal transformations manifest a transition from mode of
Poster:Draw a poster illustrating how post-bureaucratic, postmodern, and strategic performance management system discourses capture different aspects of neoliberal transformations of economic
Thematic essay:‘The postmodern evolution of management accounting is the result of a complex combination of techno-managerial and socio-cultural changes taking place within and beyond
Literature review:Suppose you are writing a thesis/dissertation on strategic management accounting.You intend to review the accounting and management literature in order to understand different
Extended bibliography:Write an extended bibliography on the development of the concept of strategy as a positioning factor. For this, you need to do a literature survey of major accounting journals
Presentation:Prepare a set of PowerPoint slides, together with notes if necessary, for a 30-minute presentation on the following theme:‘The neoliberal re-conception of industrial economics offers
Poster:Draw a poster illustrating how Porterian discourses of strategy change our conception of markets, corporate management, and national development.
Thematic essay:‘Strategy discourses have had a far-reaching impact on the way we manage not only micro-economic enterprises but also nations’.Discuss this statement with reference to the
Literature review:Review the following three papers and write an essay articulating the key elements of neoliberal changes in accounting and its political context.Chiapello, E. (2017). Critical
Extended bibliography:Write an extended bibliography on the use of neoliberalism as an explanatory concept in accounting research. For this, you need to do a literature survey in major accounting
Presentation:Prepare a set of PowerPoint slides, together with notes if necessary, for a 30-minute presentation on the following theme:‘In neoliberal capitalism management accounting’s primary
Poster:Draw a poster illustrating how neoliberal reconstruction of markets resulted in a thematic revision of management accounting concerns.
Thematic essay:‘Since the late 1980s, we have evidenced a transition of management accounting from an internal-looking factory-driven set of practices to external market-oriented
Literature review:Suppose you are writing a thesis/dissertation on management control dynamics of not-for-profit organizations. You intend to use systems theory in general and Simons’ LOC framework
Extended bibliography:Write an extended bibliography on the system theory-based analysis of management control. You may define and restrict the scope of your literature survey by concentrating on a
Presentation:Prepare a set of PowerPoint slides, together with notes if necessary, for a 30-minute presentation explaining how structural functionalism underlies the systems theory-based theorization
Poster:Draw a poster illustrating the ‘scientific epistemology’ of traditional management accounting. You need to pay special attention to rationalist and empiricist components of the scientific
Thematic essay:‘Management accounting is indeed a branch of applied economics’. Do you agree?Write an essay, of approximately 3,000 words, on the above theme articulating how economic theories
Literature review:Drawing on relevant Bourdieusian theoretical notions, develop a theoretical review(circa 3,000 words) of your own experiences of being an accounting student. Use Baxter and Chua
Extended bibliography:Write an extended bibliography on the use of (a) actor-network theory and (b)Bourdieu’s reflexive sociology in explaining the accounting epistemology and pedagogy. For this,
Presentation:Prepare a set of PowerPoint slides, together with notes if necessary, for a 30-minute presentation on the following theme:‘The practicist epistemology of accounting is an
Poster:Draw a poster illustrating the ‘epistemic context’ of traditional management accounting. You need to pay special attention to reflective, pedagogic, and scientific elements of the
Thematic essay:‘Management accounting, as a body of knowledge, evolves through a dialectical confrontation between the theory and the practice’.Write an essay, of approximately 3,000 words, on
Literature review:Write a review paper, circa 2,000 words, summarizing the main arguments that Eve Chiapello offers on ‘Accounting and the birth of the notion of capitalism’ (see Chiapello (2007)
Extended bibliography:Write an extended bibliography on the use of the Marxist labour process theory in explaining management accounting and control. For this, you need to do a literature survey of
Presentation:Prepare a set of PowerPoint slides, together with notes if necessary, for a 30-minute presentation on the following theme:‘Managerial hierarchy connects and creates an intimacy between
Poster:Draw a poster illustrating the ‘institutional context’ of traditional management accounting. You need to pay special attention to how the corporation, factory and managerial hierarchy
Thematic essay:‘Socialization of capital and capitalization of production were the most fundamental historical changes underlying the emergence and growth of management accounting’.Write an
Literature review:Management accounting history has been a highly debated issue in critical accounting academia. Johnson and Kaplan’s (1987a) Relevance Lost: The Rise and Fall of Management
Extended bibliography:Write an extended bibliography on the use of Foucault’s concept in accounting research. For this, you need to do a literature survey of major accounting journals and edited
Presentation:Prepare a set of PowerPoint slides, together with notes if necessary, for a 30-minute presentation on the following theme:‘In capitalism, management accounting plays a dual role:
Poster:Draw a poster illustrating accounting as a technology of accumulation. Pay special attention to the connection between liberal economic democracy, capitalism, the capitalist mentality of
Thematic essay:‘Management accounting is a disciplinary technology’.Write an essay, of approximately 3,000 words, on the above theme articulating how accounting can be related to governmentality
=+What price would you recommend for Permashine? Support your recommendation with detailed calculations, making the underlying assumptions on which your analysis is based as clear as possible.
=+1. Using the data provided, explain Paul Giddings' misgivings about a transfer price of [12.50. Indicate the actions he may take to source his rubber hose requirements and identify those which are
=+2. Analyse the transfer pricing procedure of BBR within the management control system. Outline clearly all the hidden costs associated with the existing procedure.
=+3. Suggest and examine alternative transfer pricing procedures and transfer prices which may lead to an improvement.
=+1. What do you think of the management control philosophy Frank and Ted were trying to implement?
=+2. Do you think the system they designed will work?
=+(a) With four major departments and a sales level of $2 million?(b) With growth?
=+3. Do you share Ted's opinion as to the importance of a control system?
=+4. What do you think will happen to Altex? To Frank? To Ted?
=+1. Should ESI use 'impact on shareholder value' as the primary financial criterion on which to evaluate:(a) business-unit plans?
=+(b) managerial accomplishments?
=+2. If not, what criterion (or criteria) should be used for each purpose?Should impact on shareholder value be considered at all?
=+3. If the impact on the shareholder value criterion is used, how should the issues raised in the case be resolved?
=+3. machine M2 and M3 replaced Product profit f 1 185000
=+1. labour turnover rose to 10%, among skilled craftsmen 2. union did not agree to washing-up allowance and productivity proposals
=+3. credit terms reduction caused 1 % of customers not to purchase Product costs
=+1. GNP stable Actual Flexible budget 2. competitor's brand test marke ted on East coast
=+3. replacement of machine M2 Product profit expected to be EI 450000 an increase of E250000 over last year.384 Accounting tor management control Financial highlights Budget Expected output
=+2. union agreement on washing-up time allowance and productivity payments
=+1. GNP remaining stable 2. competitor's new brands unavailable this period 3. impact of change in credit terms to customers assumed to be zero Product cost savings expected to be reduced by 2%
=+(d) Outline the ways to improve the report.Garden Tools and Utensils Division Annual operating budget report far year ending 31.12.85 Assumptions: at 1.1.1985 Product sales growth expected to be 5%
=+(c) explain in which set of circumstances such areport may be viewed as appropriate.
=+(b) explain why these features are included.
=+6. Examine the following annual operating budget report for a divisional manager responsible for the manufacturing and marketing of a wide range of garden tools and utensils.Required:(a) highlight
=+(d) Assume that the department manager performs the timekeeping function for this manufacturing department. From time to time, analysis of overhead and direct labour variances have shown that the
=+(c) Prepare areport that details the overhead budget variance.The report, which will be given to the manufacturing department manager, should display only the part of the variance Exercises 383
=+(b) The company has divided its responsibility such that the purchasing department is responsible for the price at which materials and supplies are purchased. The manufacturing department is
=+The purchasing department normally buys about the same quantity as is used in production during a month. In November, 5200 pounds were purchased at aprice of f2.10 per pound.Required:(a) Calculate
=+The overhead cost per unit was calculated from the following annual overhead-cost budget far a 60000 unit volume.Variable overhead cost:Indirect labour 30000 hours @ f4.00 Supplies - oil 60000
=+5. The Carberg Corporation manufactures and seIls a single product.The cost system used by the company is a standard cost system.The standard cost per unit of product is shown below:Material- one
=+(d) What are the implication's of your analysis for achieving behaviour congruence?
=+(c) Using your analysis in (a) and (b), above, how will the accounting information for decision making differ from that used for control purposes?
=+(b) re-appraise your decision above in the light of new information concerning the 40% of materials not transferred in from the other division. The historicallbook cost of this material to satisfy
=+Inquiry elicits that wages are directly variable with output up to 22000 units per month, but rise to fl.OO per unit thereafter.Capacity per month is limited to one-twelfth annual capacity -there
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