Week_9_Management_Accounting_PPTs

Week_9_Management_Accounting_PPTs - Dr Bonnie Hampson 1 1 2...

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1 Dr Bonnie Hampson 1
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Your study of management accounting to date ………. . Your study of management accounting to date has included the learning of techniques of costing, pricing, budgeting, allocating, etc. Such techniques are widely used in practice today and as such graduate accountants should be acquainted with them. If you were lucky enough to study management accounting 2 then through your study of more advanced techniques and contemporary practices you were introduced, ever so gently, to some of the philosophical frameworks that underpin the role and development of management accounting. 3
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The Management Accounting modules covered in Weeks 9 -12 are designed to: Introduce students to contemporary management accounting concepts and practices, including: Appreciation of the opportunities and challenges within management accounting Appreciation of a selective review of the literature that addresses the adoption, implementation and success of the strategic management practices of performance measurement, including the “balanced scorecard” and “economic value added” We will not be using a calculator! 4
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A Note about the Readings and References: There is no prescribed text book for the management accounting component of ACC3116/5216. A selection of Readings is available via Course Readings – DiReCt which students can access online via StudyDesk (follow the link on the left hand of the course webpage) A selection of required readings is provided for each topic covered in this course. These readings will be summarised in the weekly communication note. The concepts contained in the summaries of these readings are examinable. Additional readings are provided to enable students to build on the concepts provided in the required reading material – students should find these useful in completing Assignment 2. 5
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How to study for Weeks 9 -12? Same approach as for Weeks 1-8 (a) PPT slides for each week (posted to StudyDesk each week); (b) Weekly communication letters (MS Word docs of between 4-15 pages, one for each lecture). These summarize the readings, highlight what is important to read, and discuss the lecture slides . These are posted online each week with a short time lag. (c) For internal students, the Required Readings for each week should be read prior to the weekly lecture, as the weekly tutorial will follow on from the work covered in the lecture of the same week. (d) Tutorial Questions (posted to StudyDesk each week) – these will be discussed during the tutorials. 6
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Upon successful completion of this module you should be able to: explain the debate surrounding the historical account of the factors that have affected management accounting practices; analyse the impact the changing business environment has on management accounting practices; and appreciate the opportunities and challenges within management accounting. 8
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Week_9_Management_Accounting_PPTs - Dr Bonnie Hampson 1 1 2...

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