SILABUS

MATA KULIAH : AKUNTANSI MANAJEMEN LANJUTAN

PROGRAM : MAGISTER AKUNTANSI, FEB UB
SKS : 3 SKS

1. DESKRIPSI MATA KULIAH

Mata kuliah ini menjelaskan tentang konsep akuntansi manajemen lanjutan dan
membahas artikel-artikel terbaru dalam bidang riset akuntansi manajemen.

2. TUJUAN PEMBELAJARAN MATA KULIAH

1. Mampu mengembangkan dan menganalisis akuntansi manajemen dalam bidang
riset
2. Mampu memecahkan permasalahan secara professional dalam bidang akuntansi
manajemen
3. METODA PEMBELAJARAN
- Ceramah
- Presentasi dan diskusi
- Partisipasi kelas

4. PENILAIAN
No. KOMPONEN PENILAIAN BOBOT (%)
1. Tugas 20
2. Partisipasi 20
3. Presentasi 10
4. UTS 25
5. UAS 25
Total 100

5. BAHAN AJAR
Lihat Referensi

6. TUGAS MAHASISWA
- Mahasiswa membuat ringkasan konsep akuntansi manajemen atau artikel terkait
- Mahasiswa mempresentasikan
- Diskusi di kelas

7. TOPIK DAN BAHAN AJAR PER PERTEMUAN

SESI TOPIK BAHAN AJAR
1 Overview Akuntansi Manajemen dan
penjelasan silabus
2 - Cost management, cost Hilton edisi 9, Chapter 1 dan 2
clasification, management
accounting dan cost accounting
- Evolution of Managerial
Accounting
3 Globalisasi Management Accounting
4 Contingency Theory: Research
4 Contingency Theory: Literature
Review
5 Contingency theory: forms-critical
review
6 Research Article
7 Survey and case study research
8 UJIAN TENGAH SEMESTER:
9 Managemnt Accounting in public
sector
10 Managemnt Accounting in public
sector
11 Transfer Pricing reserach
12 Performance measurement
Van der Stede. Wim A. (2016). Global
Management Accounting Research: some
reflection.
Hayes. David. C. (1997). The contingency
theory of management accounting. The
Accounting Review, 52,1, 22-39
Otley. David (2016). The Contingency theory
of Management Accounting and Control:
1980-2014
Gerdin, Jonas and Jan Greeve (2004). Forms of
contingency fit in management accounting
research – a critical review. Accounting
Organization and Society,29, 303-326.
Hiebl. Martin RW (2017). Management
Accounting as a political resource for
enabling embedded agency. Management
Accounting Research.
Lilis. Anne M and Julia Mundy (2005). Cross-
Sectional Field Studies in Management
Accounting Research-closing the gaps
between surveys and case studies. Journal of
Management Accounting Research.
Kritik paper: ditentukan kemudian
Johansen, Tobias. Sven Siverbo (2014). The
appropriateness of tight budget control in
public sector organization facing budget
turbulence. Management Accounting Research.
Wall. Martin Carlsson, Kalle Kraus and
Martin Messner (2016). Performance
measurement systems and the enactment of
different institusional logics: Insight from a
football organization. Management Accounting
Research.
Vincent K. Chonga, Chanel Y. Loyb, Stijn
Masscheleina, David R. Woodliffa (2018). The
effect of performance evaluation schemes on
predicted transfer prices: Do leadership tone
and perceived fairness concerns matter?
Management Accounting Research.
Aldónio Ferreiraa,and David Otley (2009).
The design and use of performance
management systems: An extended
 framework for analysis. Management
Accounting Research.

13 Management accuounting research in Sofia M. Lourençoa, Je ffrey O. Greenberg,

experiment Melissa Littlefield, David W. Batesb, V.G.
Narayanand (2018). The performance effect of
feedback in a context of negative incentives:
Evidence from a field experiment.
Management Accounting Research.

14 Research: Case study:TQM Sachini Ishanka and Tharusha Gooneratne

(2018). Total quality management and
changes in management accounting systems
in a manufacturing firm: a case study.

15 TQM and BSC Mahfud Sholihin dan Ayu Chairina Laksmi

(2009). Balanced Scorecard dan Total Quality
Management. JAAI.

16 UJIAN AKHIR SEMESTER Proposal