代做33834 / 34366 Advanced Management Accounting and Control Accounting, Decision-making and Governanc

Assignment Remit

Programme Title	BSc Accounting and Finance / BSc Business Management
Module Title	Advanced Management Accounting and Control Accounting, Decision-making and Governance
Module Code	33834 / 34366
Assignment Title	Critical Essay
Level	LH
Weighting	50%
Hand Out Date	08/10/2024
Deadline Date & Time	04/12/2024		12pm
Feedback Post Date	07/01/2025
Assignment Format	Essay
Assignment Length	1,500 words
Submission Format	Online	Individual

Module Learning Outcomes:

In this assessment the following learning outcomes will be covered:

LO 1: Evaluate the suitability and likely dysfunctional consequences of performance measurement and incentive systems, and design improved alternative systems.

LO 2: Use conceptual frameworks to examine complex case studies, and use this analysis to recommend improvements.

LO 3: Compare and contrast theoretical understandings of the role of accounting in modern organisations, and evaluate their insight into the evolution of management accounting.

Assignment:

In response to the evolving global challenges marked by economic volatility, societal shifts, and environmental pressures, all business organisations should completely abandon traditional, coercive management control systems and replace them with more enabling approaches.

Required:

Critically evaluate this argument by examining the theoretical underpinnings and practical implications of management control systems. To build your critical argument, you may choose a specific global challenge to emphasise. Use relevant literature and example(s) from contemporary organisational practices to support your analysis.

Your essay must not exceed 1,500 words (including titles, in-text citations, but excluding references and cover page). Five (5) marks will be deducted where this limit is exceeded by 5% or more. Harvard Referencing Protocol must be applied.

Relevant literature:

Compulsory:

Ahrens, T. and Chapman, C. S., (2004) Accounting for Flexibility and Efficiency: A Field Study  of Management Control Systems in a Restaurant Chain. Contemporary Accounting Research, 21 (2): 271-301.

Recommended literature (however students can use other academically credible papers of their own choice).

Bedford, D.S. (2020) Conceptual and empirical issues in understanding management control combinations. Accounting, Organizations and Society, 86: 101187.

Beusch, P., Frisk, J.E., Rosén, M. and Dilla, W., (2022) Management control for sustainability: Towards integrated systems. Management accounting research, 54: 100777.

Brown, P., Ly, T., Pham, H., and Sivabalan, P.  (2009) Automation and management control in dynamic environments: Managing organisational flexibility and energy efficiency in

service sectors. The British Accounting Review, 52 (2): 1- 27

Englund, H., & Gerdin, J. (2015) Developing enabling performance measurement systems: On the interplay between numbers and operational knowledge. European Accounting

Review, 24 (2): 277-303

Jordan, S. and Messner, M., (2012) Enabling Control and the Problem of Incomplete Performance indicators. Accounting Organisations and Society, 37 (8): 554-564

Jørgensen, B., & Messner, M. (2009). Management control in new product development: The dynamics of managing flexibility and efficiency. Journal of Management Accounting Research, 21(1): 99- 124.

Grading Criteria / Marking Rubric

See the marking rubric attached at the end.

Ethical Use of Generative AI (GenAI)

You are permitted to use GenAI to support your submission for this assessment. You may use it for the following activities:

•    Researching and refining your ideas

•    Information retrieval or background research

•    Drafting an outline to organise or summarise your thoughts

•   Checking spelling and grammar

Applying GenAI tools should be done with human oversight and control. You should

carefully review and use the results carefully as AI can generate authoritative-sounding output that can be incorrect, incomplete, uncritical, or biased.

You may not submit any work generated by an AI tool as your own. Where you include any    material generated by an AI tool, it should be properly declared just like any other reference material. Alongside your assignment you should also provide a commentary in the Cover

Sheet detailing how GenAI has been used to develop your final submission. If you have not used GenAI tools, you should clearly state so.

Plagiarism, including that which results from using GenAI, is a form. of academic misconduct that will be dealt with under the University’s Code of Practice on Academic Integrity.

https://intranet.birmingham.ac.uk/as/registry/policy/conduct/plagiarism/index.aspx

University guidance on ethical use of GenAI can be found here:

https://intranet.birmingham.ac.uk/as/libraryservices/asc/student-guidance-gai.aspx