ACCTN203-21B (HAM)

Management Accounting: Accounting for Organisational Control

15 Points

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Division of Management
School of Accounting, Finance and Economics

Staff

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Convenor(s)

Kelly Hsiao

Kelly Hsiao
6767
MSB.3.20
See Moodle
pei-chikelly.hsiao@waikato.ac.nz

Lecturer(s)

Administrator(s)

: maxine.hayward@waikato.ac.nz

Placement/WIL Coordinator(s)

Tutor(s)

: amber.chen@waikato.ac.nz
: sam.hall@waikato.ac.nz

Student Representative(s)

Lab Technician(s)

Librarian(s)

: yilan.chen@waikato.ac.nz

You can contact staff by:

  • Calling +64 7 838 4466 select option 1, then enter the extension.
  • Extensions starting with 4, 5, 9 or 3 can also be direct dialled:
    • For extensions starting with 4: dial +64 7 838 extension.
    • For extensions starting with 5: dial +64 7 858 extension.
    • For extensions starting with 9: dial +64 7 837 extension.
    • For extensions starting with 3: dial +64 7 2620 + the last 3 digits of the extension e.g. 3123 = +64 7 262 0123.
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Paper Description

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This paper provides students with an understanding of management accounting, with emphasis on the use of costing, budgeting, and performance evaluation to make informed business decisions.
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Paper Structure

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1 x one-hour lecture

1 x two-hour lecture

1 x one-hour tutorial (Commencing Week 2)​

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Learning Outcomes

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Students who successfully complete the paper should be able to:

  • Understand the fundamentals of management accounting, including the information used for creating value and managing resources, and cost terms and concepts.
    Linked to the following assessments:
  • Appraise cost behaviour, cost drivers and cost estimation.
    Linked to the following assessments:
  • Understand and apply various product costing systems.
    Linked to the following assessments:
  • Understand and apply traditional costing methods and activity-based costing concepts.
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  • Use various budgeting systems for managing and reporting performance.
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  • Understand standard costing and apply these for managerial control.
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  • Apply capital budgeting techniques and evaluate the outcomes.
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  • Apply cost-volume-profit analysis.
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  • Understand relevant costs and benefits and apply the information to decision-making.
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  • Understand and appraise pricing and product mix decisions.
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  • Understand the relation between sustainability and management accounting, including relevant management control systems.
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  • Demonstrate basic Excel competencies.
    Linked to the following assessments:
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Assessment

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The internal assessment to exam ratio is 100:0. There is no final exam.
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Assessment Components

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The internal assessment/exam ratio (as stated in the University Calendar) is 100:0. There is no final exam. The final exam makes up 0% of the overall mark.

The internal assessment/exam ratio (as stated in the University Calendar) is 100:0 or 0:0, whichever is more favourable for the student. The final exam makes up either 0% or 0% of the overall mark.

Component DescriptionDue Date TimePercentage of overall markSubmission MethodCompulsory
1. Tutorial Presentations
12
  • In Class: In Tutorial
2. Weekly Online Quiz
10
  • Online: Submit through Moodle
3. Case Study 1
13 Aug 2021
11:30 PM
10
  • Online: Submit through Moodle
4. Test 1
20 Aug 2021
11:00 AM
25
  • Hand-in: In Lecture
5. Case Study 2
1 Oct 2021
11:30 PM
10
  • Online: Submit through Moodle
6. Test 2
33
7. Exam
0
✔
Assessment Total:     100    
Failing to complete a compulsory assessment component of a paper will result in an IC grade
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Required and Recommended Readings

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Required Readings

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Langfield-Smith, K., Smith, D., Andon, P., Hilton, R., & Thorne, H. (2018). Management Accounting: Information for Creating and Managing Value, 8th Edition, McGraw-Hill, Australia.
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Recommended Readings

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Atrill, P., & McLaney, E. (2012). Management Accounting for Decision Makers, 7th Edition, Pearson, UK.
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Other Resources

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The class reading list is available on Moodle (https://rl.talis.com/3/waikato/lists/655AB271-400A-B142-1069-D44364BF14BD.html?login=1). It includes the following additional articles:

  • Otley, D. (2016). The contingency theory of management accounting and control: 1980–2014. Management Accounting Research, 31, 45­-62.
  • Coopter, R. (1989). You Need a New Cost System When... Harvard Business Review, 67(1), 77-­82.
  • Gosselin, M. (1997). The effect of strategy and organizational structure on the adoption and implementation of activity­-based costing. Accounting, Organizations and Society, 22(2), 105-­122.
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Online Support

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If you require online support for myweb please email helpdesk at: wmshelp@waikato.ac.nz
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Workload

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In undertaking this paper you can expect to spend around 150 hours of input.

  • Use the weekly outline as a guide for your time allocation.
  • Make sure you manage your time well and allocate sufficient time for assignments and test preparations.

For every hour spent in class you are expected to spend at least 1.5 hours of study/preparation (e.g., required readings, completing tutorial questions and assignment items, and preparation for tests).

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Linkages to Other Papers

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Prerequisite(s)

Prerequisite papers: ACCTN101 or ACCT101

Corequisite(s)

Equivalent(s)

Restriction(s)

Restricted papers: ACCT231

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