Prepare a 2,000 word literature review on a specific management accounting technique of your choice .

Advanced Management Accounting

Required:

Prepare a 2,000 word literature review on a specific management accounting technique of your choice ((but NOT: Transfer Pricing, Activity Based Costing or Budgeting)

Additional Information:

You should study at least three papers, published in peer-reviewed, academic journals, on a specific management accounting technique of your choice (but NOT: Transfer Pricing, Activity Based Costing or Budgeting). You are encouraged to discuss the appropriateness of your selection with your seminar tutor, or with the lecturer during Q&A sessions / office hour sessions.

The requirement is for you to write a 2,000 word paper comparing and commenting on the papers you have read. Your commentary should include an assessment of the assumptions underlying each paper, whether each is rational, interpretive or socio-political in nature.

Your paper should be in a format suitable for publication in an academic journal and should be submitted in the week 12 of Teaching Block 1*

* For precise date of all assessments, see Sussex Direct

Sources of data

Your research should consist of a review of papers published in relevant journals, available through the university library, including (but not limited to) the ones recommended for this course

Topics

Your topic may be any relevant management accounting technique, including (but not limited to) the following:

Balanced Scorecard
Benchmarking
Customer Profitability Analysis
Distribution Channel Profitability Analysis continued.

Lifecycle Costing
Non-Financial Performance Measures
Quality Cost Analysis
Resource Consumption Accounting
Risk analysis

Breakeven Analysis
Cost-plus Pricing
DCF
Flexible Budgets
Forecasting
Marginal Costing
ROI
Simulation
Standard Costing
Variance Analysis
Volume-based Overhead Absorption

Learning Outcomes to be Assessed

Evaluate and apply contemporary theory and evidence to management practice.

Understand the importance of both ethical and methodological assumptions for framing accounting knowledge and practice.