ACCTN531-23B (HAM)

Advanced Management Accounting

30 Points

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The University of Waikato
Academic Divisions
Division of Management
School of Accounting, Finance and Economics


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What this paper is about

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This paper aims to develop skills and critical thinking ability in management accounting. It will broaden the knowledge of participants by examining the diverse perspectives and approaches evident in the subject of management accounting.

The paper will aim to improve theoretical understanding as well as practical application of theories.

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How this paper will be taught

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The paper will be a mixture of case study and literature review. Latest developments in practice will be examined through a range of cases. These will be supported by relevant literature. The paper will involve an appreciation of the evolution of Management Accounting, the diverse understandings of its current practices, and possibilities for future developments.
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Required Readings

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Reading List Link:

Adams, C.A., and McNicholas, P (2007). Making a difference: Sustainability reporting, accountability and organisational change, Accounting, Auditing & Accountabiliy Journal,Vol. 20 No. 3, pp. 382-402.

Ahrens, T., & Chapman, C. (2007). Management accounting as practice. Accounting, Organizations and Society, 32, 1- 27.

Armstrong, P. (2002). The costs of activity based management. Accounting, Organisations and Society, 27, 99–120.

Baxter J.A., and Chua W.F. (1998). Doing Field Research: practice and meta-theory in counterpoint, Journal of Managameent Accounting Research, Vol. 10, pp.69-87

Beyond Budgeting Roundtable, and a series of articles taken from Financial Management (UK), the magazine from CIMA

Bhimani A., & Pigott D. (1992). Implementing ABC: A case study of organisational and behavioural consequences. Management Accounting Research, 3(2), 119-132.doi:10.1016/S1044-5005(92)70007-9

Burns, J. & Scapens, R.W. (2000). Conceptualising management accounting change: An institutional framework. Management Accounting Research, 11(1), 3-25.

Caplan, Edwin, (1996). Behavioural assumptions of management accounting. The Accounting Review, July, 47-63.

Carnegie, G.D., Ferri, P., Parker, L.D., Sidaway, S.I.L and Tsahuridu, E.E. (2022). Accounting as a technical, social and moral practice: The monetary valuation of public cultural, heritage and scientific collections in Financial reports, Australian Accounting Review, vol.32 (103), pp.460-472.

Chapman, C.S. (1997). Reflections on a contingent view of accounting. Accounting, Organisations and Society, 22, 189-205.

Cheng, M., & Humphreys, K. (2009). Improving managerial judgments of information relevance and strategy appropriateness using the BSC and the strategy map.

Chenhall, R.H. and Morris, D. (1986). The impact of structure, environment and interdependence of the perceived usefulness of management accounting systems. The Accounting Review, 16-35.

Chenhall, R., Hall, M., & Smith, D. Social capital and management control systems: A study of a non-government organization.

Chua, W. F. (1986). Radical development in accounting thought. The Accounting Review, LXI(4), 601-632.

Chua W.F., (1984). Diverse perspectives in management accounting. University of Sydney Accounting Research Centre, Working paper no. 13.

Collison, D. J. (2003). Corporate propaganda: Its implications for accounting and accountability. Accounting, Auditing & Accountability Journal,16(5), 853-886.

France N., Francis G., Lawrence S., & Sacks S. (2002). Costing counting and comparability: Aspects of performance measurement in a pathology laboratory. Pacific Accounting Review, 14(2), 1-31. doi:10.1108/eb037965

Ghoshal, S. (2005). Bad management practices are destroying good management practices, Academy of Management Learning and Education, 4 (1), 75-91.

Guilding C., Cravens K.S., and Tayles M. (2000) An international comparison of SMA practices. Management Accounting Research, 11(1),113-135. doi:10.1006/mare.1999.0120

Hines, R. D., (1988). Financial accounting: In communicating reality, we construct reality. Accounting, Organizations and Society,13(3), 251-261.

Jones C., and Dugdale D., (2002). The ABC bandwagon and the juggernaut of modernity, Accounting Organizations and Society, 27, 121-163.

Jorgensen, B., & Messner, M. (2010). Accounting and strategising: A case study from new product development. Accounting, Organisations and Society, 35(2), 184-204.

Kaplan, R.S, (1984). "The Evolution of Management Accounting", The Accounting Review, LIX(3), 390-418.

Kaplan R.S. (1998). Innovation Action Research: creating new management theory and practice, Journal of Management Accounting Research, Vol. 10, pp89-118

Kelly, M. & Alam, M. (2008). Management accounting and the stakeholder value model. Journal of Australian Management Accounting Research, 6(1).

Lawrence, S., Alam, M., Northcott, D. and Lowe, T., (1997). Accounting systems and systems of accountability in the New Zealand health sector. Accounting Auditing & Accountability Journal, 10(5), 665-683.

Lawrence, S., & Ruiting, B. (2009). Risk management and management accounting.

Loft, A. (1995). The history of management accounting: Relevance found. In Issues in Management Accounting by Ashton, D., Hopper, T. and Scapens, R.W., Prentice Hall.

Lord, B R, (1996). Strategic management accounting: The Emperor's new clothes? Management Accounting Research, 7, 347-366.

Macintosh, N. B., (1994), "A Radical Critique", Management Accounting and Control Systems, Wiley and Sons, Chiester, Chapter 13, 221-243.

Macintosh, N. B., (1994), "Case 2 - WedgewoodPotteries, Empire Glass & Johnson & Johnson", Management Accounting and Control Systems, Wiley and Sons, Chiester, Chapter 2, 11-27.

Minchington C., and Francis G., (2001) "Shareholder value" Management Quarterly, Open University Business School, pp23-31

Mistry,V; Sharma, U. and Low, M. (2014) Management accountants’ perceptions of their role in accounting for sustainable development: An exploratory study, Pacific Accounting Review, vol.26 (1/2), pp.112 -131.

Morgan, G., (1988). Accounting as reality construction: Towards a new epistemology for accounting pactice. Accounting, Organizations and Society,13(5), 477-485.

Morgan, G., Smircich, L. (1980). The case for Qualitative Research. Academy of Management Review, 5(4), 491- 500.

Nama, Y., & Lowe, A. (2014). The 'situated functionality' of accounting in private equity practices: a social 'site' analysis. Management Accounting Research, 25, 284-303.

Nørreklit, H., (2000). The balance on the balanced scorecard--a critical analysis of some of its assumptions, Management Accounting Research, 11, 65-88.

Northcott D., and Smith, J. (2011). Managing Performance at the Top: a BSC for boards of directors, Journal of Accounting and Organizational Change, Vol 7, No. 1, pp.33-56

Northcott, D. & Jan van Helden, G.(2010). Examining the practical relevance of public sector management accounting research, Financial Accountability and Management, Vol. 26 Issue 2, pp.213-240

Petty R. and Guthrie J. (2000). Intellectual Capital Literature Review. Journal of Intellectual Capital, 1(2), 155-176.

Preston, A. (1986). Interactions and arrangements in the process of informing, Accounting Organisations and Society,Vol. 11, No. 6, pp. 521-540.

Rahaman, A. S., Lawrence, S. and Roper, J., (2004). Social and environmental reporting at the VRA: institutionalised legitimacy or legitimation crisis?. Critical Perspectives on Accounting, 15, 35-56.

Roslender R., & Hart S.J. (2003). In search of strategic management accounting : Theoretical and field study perspectives. Management Accounting Research, 14(3), 255-279. doi:10.1016/S1044-5005(03)00048-9

ScapensR.W. (2006) Understanding management accounting practices: a personal journey. The British Accounting Review, 38, 1-30.

Sharma, D. and Sharma, U. (2021). Analysis of balanced scorecard usage by private companies. Pacific Accounting Review, vol.33 (1), pp.36-63.

Sharma, U. (2019). Giving contingency theory of management accounting and control a critical edge. International Journal of Critical Accounting, Vol.11 (1), pp.16-25.

Sharma, U. (2013) The turn in accounting and business education: Neo classical dominance to Buddhist economics, International Journal of Critical Accounting, vol.5 (6), pp.623-640.

Sharma, U. (2013) Lessons from the global financial crisis: Bringing neoclassical and Buddhist economics theories together to progress global business decision making in the 21st century, International Journal of Critical Accounting, vol.5 (3), pp.250- 263.

Sharma, U. and Kelly, M. (2015) The changing role of accounting education and management control systems in the age of sustainability, International Journal of Critical Accounting, Vol.7 (3), pp.289-303.

Sharma, U. and Lawrence, S. (2008). Stability and change at FPTL: An institutional perspective, Australian Accounting Review, 18(1), 25-34.

Sharma, U., Lawrence, S. and Lowe, A. (2010). Institutional contradiction and management control innovation: A field study of total quality management practices in a privatized telecommunication company, Management Accounting Research, 21(4), 251-264.

Sharma, U., Lawrence, S. and Lowe, A. (2014) Accountants as institutional entrepreneurs: Changing routines in a telecommunications company, Qualitative Research in Accounting & Management, Vol.11 (3), pp.190-214.

Sharma, U. and Lowe, A. (2023). Change agents' enactment of management control systems: Shaping strategic change in a telecommunications organisation, Qualitative Research in Accounting and Management, 20 (2), pp.229-256.

Sprinkle G.B., Maines L.A. The benefits and costs of corporate social responsibility (2010) Business Horizons, 53 (5) , pp. 445-453.

Students must bring a precis (summary) to class for all student presentation sessions.

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You will need to have

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Please note that the lecture schedule can change if there are less than seven students in the class. Student presentations form part of the second lecture in the class.
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Learning Outcomes

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Students who successfully complete the course should be able to:

  • Develop skills and critical ability in management accounting
    Linked to the following assessments:
  • Have diverse understandings of management accounting's current practices and possibilities for future development
    Linked to the following assessments:
  • Improve theoretical understanding as well as practical application of theories to management accounting
    Linked to the following assessments:
  • Prepare students to promote changes in society
    Linked to the following assessments:
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How you will be assessed

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Internal Assessment/Final Examination 1:0. There will be no formal examination. The grade for the paper will be determined on the quality of regular presentations, case study, essays and assignments.

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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. Case Study Assignment
8 Aug 2023
3:00 PM
  • Hand-in: In Lecture
2. Tutorial Presentation
  • Hand-in: In Lecture
3. Essay
12 Sep 2023
3:00 PM
  • In Class: In Lecture
  • Online: Submit through Moodle
4. Review / Reflections
13 Oct 2023
11:00 AM
  • Online: Submit through Moodle
5. Special Topic
20 Oct 2023
5:00 PM
  • Online: Submit through Moodle
6. Precis
  • Hand-in: In Lecture
Assessment Total:     100    
Failing to complete a compulsory assessment component of a paper will result in an IC grade
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