SCHOOL OF ACCOUNTING
DEPARTMENTOF ACCOUNTING
PROGRAMME: POST GRADUATE DIPLOMA / MASTERS OF COMMERCE
E-INFORMATION: All pertinent information relating to the course shall be posted on Moodle and emails.
Students are required to check emails regularly for communication from the lecturer.
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1.0 Welcome
I welcome you to this unit ACC804 Advanced Management Accounting and hope that you will find it enriching
and interesting
2.0 Resources
2.1 Text
2.1.1 Hoque, Z. (2003) Strategic Management Accounting, Concepts, Processes and Issues, 2nd Edition, Pearson
Education Australia.
2.1.2 Langfield-Smith, K., Thorne, H., and Hilton, R. (2006) Management Accounting: Information for Managing and
Creating Value 4e, Mcgraw Hill.
2.1.3 There is no single text for this unit. Students must read not only the references listed after each topic, but also
conduct their own independent research.
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3.0 Course Content and Reading References L T Labs/W
Week 1: Introduction to Strategic Management Accounting 24 12 0
No of Lectures 2
No. of Tutorials 1
No of Labs/Workshops/Practicals 0
Reading 1:Langfield. K. (2008) Smith Strategic management accounting: how far have we come in 25 years?Accounting,
Auditing & Accountability Journal, Volume: 21(2).
Reading 2:Mohamed H and Abdelazim. M.H. (2005) The Role of Accounting Information in Organizations Strategic
Management, Journal of Economic and Administrative Sciences, Volume: 21(1).
No of Lectures 2
No. of Tutorials 1
No of Labs/Workshops/Practicals 0
Reading 1: Sisaye. S. (2005)Management control systems and organizational development: New directions for managing work
teams, Leadership & Organization Development Journal, Volume: 26(1).
Reading 2: Tsamenyi. M and Cullen.J. (2010) Introduction to management controls and new organizational forms, Journal of
Accounting & Organizational Change, Volume: 6(1).
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No of Lectures 2
No. of Tutorials 1
No of Labs/Workshops/Practicals 0
Reading 1:Schiuma.G., Carlucci.D and Lerro.A. (2012) Managing knowledge processes for value creation VINE, Volume: 42(1).
Reading 2: Dobbs .M. E.(2014)Guidelines for applying Porter's five forces framework: a set of industry analysis templates,
Competitiveness Review, Volume: 24(1).
No of Lectures 2
No. of Tutorials 1
No of Labs/Workshops/Practicals 0
Reading 2: Hughes. A. (2005)ABC/ABM activitybased costing and activitybased management: A profitability model for SMEs
manufacturing clothing and textiles in the UK, Journal of Fashion Marketing and Management: An International Journal, Volume:
9(1).
No of Lectures 2
No. of Tutorials 1
No of Labs/Workshops/Practicals 0
Reading 1:Harber.D., Samson.D.A., Sohal.A.S and Wirth.A. (1990)Just inTime: The Issue of Implementation, International
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Journal of Operations & Production Management, Volume: 10(1).
Reading 2: Rattray.C.J., Lord.B.R and Shanahan.Y.P.(2007)Target costing in New Zealand manufacturing firms, Pacific
Accounting Review, Volume: 19(1).
Reading 3: Hoar.D.W. (1988) An overview of life cycle costing techniques, Property Management, Volume: 6(2).
6.1 Revision
No of Lectures 1
No. of Tutorials 1
No of Labs/Workshops/Practicals 0
No of Lectures 2
No. of Tutorials 1
No of Labs/Workshops/Practicals 0
Reading 1: Choppin.J. (1995) Total quality management what isnt it?Managing Service Quality: An International Journal,
Volume: 5(1).
Reading 2: Tar. J.J. (2005)Components of successful total quality management, The TQM Magazine, Volume: 17(2).
Reading 3: Wittenberg.G. (1994)KaizenThe many ways of getting better, Assembly Automation, Volume: 14(4).
Reading 4: Hanman.S. (1997) Benchmarking Your Firm's Performance With Best PracticeThe International Journal of
Logistics Management, Volume: 8(2).
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Week 9: Performance Measurements: Financial and Non-financial measures
No of Lectures 2
No. of Tutorials 1
No of Labs/Workshops/Practicals 0
Reading 1: Kaplan. R. S. (2012)The balanced scorecard: comments on balanced scorecard commentaries, Journal of
Accounting & Organizational Change, Volume: 8(4).
10.1Supplier Management.
No of Lectures 2
No. of Tutorials 1
No of Labs/Workshops/Practicals 0
Reading 1: Raaij. E. M. (2005) The strategic value of customer profitability analysis, Marketing Intelligence & Planning,
Volume: 23(4).
Reading 2: Anderson.S and Guilding.C. (2006)Competitorfocused accounting applied to a hotel context, International Journal
of Contemporary Hospitality Management, Volume: 18(3).
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Week 11: Incentive Plans
No of Lectures 2
No. of Tutorials 1
No of Labs/Workshops/Practicals 0
Reading 1:Jeffrey.S.A., Dickinson.A.M and Einarsson.Y.F. (2013)The use of incentives in organizations, International Journal
of Productivity and Performance Management, Volume: 62(6).
Reading 2: Breunig.K.J., Aas.T.H and Hydle.K.M. (2014)Incentives and performance measures for open innovation
practices, Measuring Business Excellence, Volume: 18(1).
No of Lectures 2
No. of Tutorials 1
No of Labs/Workshops/Practicals 0
Reading 1:Rolstads. A., Tommelein. I., Schiefloe. P.M and Ballard .G.(2014)Understanding project success through analysis of
project management approach, International Journal of Managing Projects in Business, Volume: 7(4).
Reading 2: Czuchry.A.J and Yasin.M.M. (2003) Managing the project management process, Industrial Management & Data
Systems, Volume: 103(1).
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Week 14: Revision and Project Work Assessment
14.1 Revision
No of Lectures 1
No. of Tutorials 0
No of Labs/Workshops/Practicals 0
4.0 Assessment
Component Weighting Due Date
Individual Assignment 10% Week 6
Mid Examination 20% Week 7
Group Assignment: Week 11
Assignment Write-up 15%
Assignment Presentation 5% Week 12
Final Examination 50%
(b) In order to pass this unit a student MUST obtain a minimum of 50% in the final examination as well as 50% overall. It is
highly recommended that students attend all lectures and tutorials.
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The following grading system will be used:
Letter Grade Scale:
Grade Marks Grade Point Average
A+ 90-100 4.33-5.00
A 85-89 4.00-4.27
A- 80-84 3.73-3.93
B+ 75-79 3.33-3.60
B 70-74 3.00-3.27
B- 65-69 2.67-2.93
C+ 60-64 2.33-2.60
C 55-59 2.00-2.27
C- 50-54 1.67-1.93
D+ 45-49 1.33-1.60
D 40-44 1.00-1.27
D- 35-39 0.67-0.93
E Below 35 0
DNQ Did Not Qualify 0
W Withdrawn from Unit 0
CT Credit Transfer 0
NV Null & Void for Dishonest Practice 0
I Results Withheld/Incomplete Assessment 0
X Continuing course 0
DNC Did Not Complete 0
CP Compassionate Pass 0
AEG Aegroate Pass 0
PT Pass Terminating 0
P Pass 0
NP Not Passed 0
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Dissatisfaction with Assessment
The academic conduct of the students is governed by the University Academic and Students Regulation (UASR). All
students must obtain a copy of the UASR from the FNU academic office and familiarize themselves with all academic
matters.
Should a student be dissatisfied with either the internal or external assessment, they can take the following steps to get
redress of their grievance.
Internal Assessment: The student can refer the work back to the unit coordinator for checking and reassessment.
Following this reassessment, if the student is still dissatisfied, the student may refer the work to the HOD. The HOD will
then appoint another lecturer to examine the work and result will then stand.
Final Exam: The student can apply for re-check of the grade as per the procedures laid down in the UASR.
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