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TrimesterT1 2022
Unit CodeHI5017
Unit TitleManagerial Accounting
Assessment TypeAssignment
Assessment TitleIndividual Assignment
Purpose of the assessment (with ULO Mapping)Students are required to develop their understanding of the types of management accounting information that assist managers in organisational planning and control purposes. You need to critically evaluate the literature (using journal articles) to analyse the practical use of management accounting information by contemporary organisations, and their relevance to decision-making by managers and the achievement of business goals. (ULO 1 & 4)
Weight30% of the total assessments
Total Marks30
Word limit2500 – to not more than 3,000 words. Please use “word count” and include it in the assignment.
Due DateWeek 9 Wednesday at 11.59 p.m.
Submission GuidelinesAll work must be submitted on Blackboard by the due date, along with a completed Holmes Institute Assignment Cover Page. The assignment must be in MS Word format, with no spacing, 12-pt Arial font and 2 cm margins on all four sides of your page with appropriate section headings and page numbers. Reference sources must be cited in the assignment’s text and listed appropriately at the end in a reference list using Adapted Harvard referencing style. It is the student’s responsibility to submit the work to ensure that the work is her/his work. Incorporating another’s work or ideas into one’s work without appropriate acknowledgement is an academic offence. Students should submit all assignments for plagiarism checking on Blackboard before final submission in the subject. For further details, please refer to the Unit Outline and Student Handbook.   Adapted Harvard Referencing Holmes has now implemented a revised Harvard approach to referencing:   Reference sources in assignments are limited to sources that provide full-text access to the source’s content for lecturers and markers. The Reference list should be located on a separate page at the end of the essay and titled: References.
3.    It should include the details of all the in-text citations, arranged alphabetically A-Z by author’s surname. In addition, it MUST include a hyperlink to the full text of the cited reference source.
For example:
Hawking, P., McCarthy, B. and Stein, A. (2004), Second Wave ERP Education, Journal of Information Systems Education, Fall, http://jise.org/Volume15/n3/JISEv15n3p327.pdf
4.    All assignments will require additional in-text reference details which will consist of the surname of the author/authors or name of the authoring body, year of publication, page number of contents, and paragraph where the content can be found.
For example,
“The company decided to implement an enterprise-wide data warehouse business intelligence strategies (Hawking et al, 2004, p3(4)).”
Non-Adherence to Referencing Guidelines
Where students do not follow the above guidelines:
1.    Students who submit assignments that do not comply with the guidelines may be required to resubmit their assignments or incur penalties for inadequate referencing.
2.    Late penalties will apply per day after a student or group has been notified of a resubmission requirement.
·      Students whose citations are fake will be reported for academic misconduct.

Individual Assignment Specifications

Assignment Task: You are required to conduct a literature search for this assignment, cite your source(s) and provide a full reference list (as per the Holmes Adapted Harvard Referencing guidelines on pg. 1-2).

Part A

Management accounting is increasingly becoming a critical decision-making process in organizations across the world. In this task, you are to evaluate the future of management accounting work in organisations.

Required:

Identify several relevant published articles, and three (3) carefully selected recent management accounting job advertisements (Articles to be published from 2000 – current in any country, and jobs advertised only in Australia between 2021 to recently), and use them to answer the questions below:

  1. How does management accounting impact organisations? Include examples from the literature to support your answer. (3 marks)
  • Describe any two (2) significant developments that have influenced the focus of management accounting work in organisations today. Include examples from the literature to support your answer. (4 marks)

c)

  1. Based on your three (3) carefully selected job advertisements, evaluate the skills-set required of management accountants in Australian organisations today. (3 marks)
  • In your opinion, do they reflect the demands by today’s organisations, as discussed in your answer to (b)? Explain. (2 marks)

d) Based on your findings, provide two (2) recommendations that would inform Australian organisations about the changing roles of today’s management accountants. (1 mark)

You should access published articles online, from business, accounting or trade magazines, newspapers, relevant business and accounting websites or relevant academic journals (see pg. 4 for ProQuest links to relevant accounting journals).

The chosen articles must be referenced using the Holmes Adapted Harvard Referencing style, with the hyperlink of the articles added in the reference list.

Search and read several articles before you select the relevant articles you will use for this assignment.

Also, using Holmes Adapted Harvard Referencing style, cite and reference the source of your three

(3) management accounting job advertisements, and provide their hyperlinks so the Marker can have access to them.

“Maximum 1500 words.”

Part B

  1. Explain what a hybrid costing system is and explain how it is suited to batch manufacturing production environments. (4 marks)

Choose one (1) company that is listed on the ASX by clicking here: https://www.marketindex.com.au/asx-listed-companies whereby a hybrid costing system is suitable for its production environment and answer the questions below:

  • Describe the nature of your chosen company’s operations, production environment and product(s). (4 marks)
  • (i) Demonstrate that a hybrid costing system is suitable for your chosen company’s production

process. (3 marks)

(ii) Include diagrams (s) such as flow charts of the production process and the components of the costing system to illustrate and justify your answer. (3 marks)

(Note: You will need to develop the flow chart based on your understanding of your chosen company’s operations)

You will need to understand the nature of the company’s operations to answer this question adequately, so do view the company’s annual report, website, and other relevant public information sources.

“Maximum 1500 words.”

Additional Information:

  1. For journal articles, you are encouraged to use the following Accounting and Management Accounting Journals via the ProQuest Database by clicking on the links below. Log in details in ProQuest are – Username: Holmes2004; Password: Holmes.

Accounting, Auditing and Accountability Journal; Journal of Management Accounting  Research Journal of Applied Management Accounting Research

These journals can also be accessed via the ProQuest Database link available via the Student Login page in the Holmes website. You can also use Google Scholar to choose relevant academic journal articles for this assignment. Don’t use Google.

Assignment Structure:

The assignment should include the following components:

  1. Assignment Cover page clearly stating your name and student number
    • Abstract (one paragraph)
    • Table of contents
    • A brief introduction or overview of what the assignment is about.
    • Body of the assignment with appropriate section headings
    • Conclusion
    • List of References (follow the Holmes Adapted Harvard Referencing guidelines on pg. 1-2)

Academic Integrity

Holmes Institute is committed to ensuring and upholding Academic Integrity, as Academic Integrity is integral to maintaining academic quality and the reputation of Holmes’ graduates. Accordingly, all assessment tasks need to comply with academic integrity guidelines. Table 1 identifies the six categories of Academic Integrity breaches. If you have any questions about Academic Integrity issues related to your assessment tasks, please consult your lecturer or tutor for relevant referencing guidelines and support resources. Many of these resources can also be found through the Study Sills link on Blackboard.

Academic Integrity breaches are a serious offence punishable by penalties that may range from deduction of marks, failure of the assessment task or unit involved, suspension of course enrolment, or cancellation of course enrolment.

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