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Review and discuss the main issues in the case study in relation to management control and accountability. Critically evaluate the role of accountants and accounting practices in managing contemporary organisations. Analyse the case using a theoretical perspective from those you have studied in OCMA (Organisational Context of Management Accounting).
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The assignment is partly based on a case study that focuses on 3 main accounting concepts: Target Costing, Economic Value Added (EVA) and Strategic Management Accounting (SMA)
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I will upload the case study in case you needed to refer to it. However, the essay should not rely heavily on it. You can just include the 3 main topics in examples or to illustrate something.
I suggest if you just skim the abstract of the case study and the discussion and conclusion before writing as it will give you a clear vision on the topic.
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Lecturer Requirements for the Essay:
– Evidence of reading and research
– Clear structure and presentation
– Useful analysis and focus on the theoretical framework.
– LOTS and LOTS of engagement with LITERATURE !!
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The theory that I’d like to choose is the Structuration Theory by Anthony Giddens.
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The essay should be based on the module’s 3 Learning Objectives:
1) Context of Management Accounting
2) Accounting Systems
3) Theoretical Analysis
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