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HI5017 Managerial Accounting

Question

Answered

Questions:

Purpose of the assessment
Students are required to develop their understanding of the purpose and use of management accounting systems (MAS) and its usefulness in aiding managers make informed decisions. You are to critically evaluate the literature (using journal articles) to analyse the practical use of MAS by contemporary companies, in terms of their relevance to the real-life companies’ decision-making by managers and achievement of business goals (ULO 1, 3 & 4)

Submission Guidelines
All work must be submitted on Blackboard by the due date along with a completed Assignment Cover Page.
• The assignment must be in MS Word format, no spacing, 12-pt Arial font and 2 cm margins on all four sides of your page with appropriate section headings and page numbers.
• Reference sources must be cited in the text of the report, and listed appropriately at the end in a reference list using Harvard referencing style.
• It is the responsibility of the student who is submitting the work, to ensure that the work is in fact her/his own work. Incorporating another’s work or ideas into one’s own work without appropriate acknowledgement is an academic offence.
 
Students should submit all assignments for plagiarism checking on Blackboard before final submission in the subject. For further details, please refer to the Unit Outline and Student Handbook. 
 
Assignment Task: You are required to conduct a literature search and critically review a specific MAS in this assignment.
 
Part A
Questions:
1. Briefly discuss the features of your chosen MAS. 
2. Discuss the potential benefits of your chosen MAS.
3. List 4 specific examples of the type of information your chosen MAS can provide to assist managers make decisions. 
4. Identify 1 specific Australian organisation that your chosen MAS is suited for and explain why.

Part B
Choose one peer reviewed journal article (from any country) on the: Use of your chosen MAS in a real-life organisation (i.e. a case-based empirical study). The article should be published between 2000 – 2020.
Choose your article only after you have accessed and reviewed several relevant articles, and then choose the best article that will answer the questions below.

Questions:
1. Based on your chosen journal article, briefly summarise how the MAS was designed and implemented in the real-life organisation.
2. Based on your chosen journal article, did the MAS in the study satisfy the features discussed in Part A (Q1 and Q2)? Why or why not? Include examples in your answer from your journal article.
3. Based on your chosen journal article, how useful was the accounting information to the internal users in the organisation? Discuss with examples from your journal article.
4. Based on your literature findings, state two key lessons that would inform contemporary organisations about the practical use of your chosen MAS.

Additional Information:
a) You are encouraged to choose the journal article from the following Accounting and Management Accounting Journals:
Accounting, Auditing and Accountability Journal; Journal of Management Accounting Research Journal of Applied Management Accounting Research.

b) You can access these journals in ProQuest Database by clicking on the above links. Log in details for ProQuest are - Username: Holmes2004; Password: Holmes. These journals can also be accessed via the ProQuest Database link available via the Student Login page in the Holmes website. You can also use Google Scholar. Don’t use Google.

c) Your chosen journal article in Part B must be uploaded (as a separate PDF file) together with your assignment.

5 marks will be deducted if you do not submit the journal article with your assignment.

Assignment Structure:
The report should include the following components:
a. Assignment cover page clearly stating your name and student number
b. Abstract (one paragraph)
c. Table of contents
d. A brief introduction or overview of what the report is about.
e. Body of the assignment with appropriate section headings
f. Conclusion
g. List of References.
 
Academic Integrity
Holmes Institute is committed to ensuring and upholding Academic Integrity, as Academic Integrity is integral to maintaining academic quality and the reputation of Holmes’ graduates. Accordingly, all assessment tasks need to comply with academic integrity guidelines. Table 1 identifies the six categories of Academic Integrity breaches. If you have any questions about Academic Integrity issues related to your assessment tasks, please consult your lecturer or tutor for relevant referencing guidelines and support resources. Many of these resources can also be found through the Study Sills link on Blackboard.

Academic Integrity breaches are a serious offence punishable by penalties that may range from deduction of marks, failure of the assessment task or unit involved, suspension of course enrolment, or cancellation of course enrolment.

HI5017 Managerial Accounting

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