Alternative Coursework
会计essay代写 Attempt all questions (four questions in total) QUESTION 1 Multinational organisations (MNOs) operate their activities in more than one country.
| Module Title | Accounting, Organisation and Control |
| Alternative Assessment | 100% weighting |
| Word Count | 5,000 |
Attempt all questions (four questions in total) 会计essay代写
Question 1
Multinational organisations (MNOs) operate their activities in more than one country. These organisations are classic examples of a high degree of separation between ownership and management. In addition to this distance between owner and manager, management control is substantially influenced by diversified institutional, cultural and political factors across countries. Thus, adaptability and consistency in resource management and accountability remains a key issue for MNOs.
Required:
Critically discuss the influence of culture on management control system of MNOs. Your discussion should identify and evaluate key issues associated with cultural differences across countries. You should also refer to the role of local institutions and business environment in different countries, as you consider appropriate.
Total 25 marks
Question 2 会计essay代写
In Relevance Lost: the rise and fall of management accounting (1987), Johnson and Kaplan argue that management accounting stagnated because of its subservience to financial accounting for external reporting purposes and a view that business could be ‘managed by the numbers’ (p125).
Strategic Management Accounting (SMA) first coined by Simmonds in 1981, has been proposed during 1990s as a solution to the Lost Relevance of Management Accounting. In the new century, Shank (2007) indicated that the 1990s were the ‘glory decade’ for SMA. Various surveys have indicated that the ‘term’ SMA is not and has not ever been widely used in practice.
Required:
Describe and explain the scope of SMA. Discuss to what extent you think SMA has provided a solution to the ‘lost relevance’ debate and indicate what, if anything, you see as the future of SMA either in practice or in academia. You may incorporate brief examples of SMA techniques to illustrate any points you make.
Total 25 marks
Question 3 会计essay代写
Venice a conglomerate company gives its divisional management a significant degree of autonomy in managing their own business units. However, the accountants in Head Office are required to appraise and report on the performance and decisions taken by managers in each division.
The budgeted results of Division R for 2019 are provided below:
Current assets do not include cash, as cash balances are transferred regularly to a head office account.
The company policy is to place emphasis on long-term maximisation of returns, but also to assess divisional managers’ performance by annual Return on Investment (ROI) and Residual Income (RI). For the purposes of calculating ROI and RI, net profit is taken after straight-line depreciation and after any loss on disposal of assets; investment is based on the gross book value of fixed assets at cost, plus current assets.
A return of 15% per annum is used as a minimum target return, by head office, in investment decisions. This is interpreted as the annual interest charge which each division has to pay to the head office for the funding supplied.
At the start of the financial year 2019, the management of Division R faced the following decisions;
i) to extend its cash discount scheme, at a cost of £18,000 per annum, in order to reduce debtors by £60,000.
ii) to buy a new machine for £360,000 which offers to cut annual cash costs by £140,000 for the next 6 years.
iii) to sell plant which cost £200,000 four years ago (at the start of 2015) for £12,000. During 2019, which would be the remainder of its life, it would earn a net profit of £32,000 from sale of a product. The machine was anticipated to last for only 5 years.
Required 会计essay代写
a）Determine the original budgeted ROI and RI for Division R in 2019. For each of the three decisions, calculate revised ROIs and RIs for Division R in 2019 if each decision is implemented separately at the commencement of the 2019 period. (10 marks)
b）Discuss how each decision would be viewed by both the management of Division R and the accountants in head office in implementing corporate policy. Support your discussion with calculations where appropriate. (4 marks)
c）Transfer pricing is used to coordinate actions and evaluate performance of the subunits of an organisation.
Required:
Critically discuss the meaning of transfer pricing. Your analysis should identify and discuss the main objectives of both domestic and international transfer pricing and the importance of transfer pricing for performance measurement. (11 marks)
Total 25 marks
Question 4 会计essay代写
In the last few decades, the alternative research paradigms have challenged the solid, number-driven, natural science-based approach to study social science. In their seminal paper, Baxter and Chua (2003: 112) conclude, “Alternative management accounting research has demonstrated: the many different rationalities of management accounting practice; the variety of ways in which management accounting practice is enacted and given meaning; the potency of management accounting technologies; the unpredictable, nonlinear and socially-embedded nature of management accounting change; and the ways in which management accounting practice is both constrained and enabled by the bodily habitudes of its exponents.”
Required: Critically evaluate the above statement. Your evaluation must be based on
a）A mainstream or an alternative research paradigm used in management accounting control. (13 marks)
b）a contemporary management accounting issue (e.g. sustainability, environmental management accounting, information technology for managing resources and accountability, performance management tools etc.) (12 marks)
Total 25 marks
Format:
This is an academic assignment. In terms of format, your work should be well structured, clearly presented and adequately referenced, making use of suitable headings and subheadings within the text. It is recommended that you also use page numbers and table of contents page. A comprehensive bibliography is expected. You may also make use of appendices where appropriate. This is not a formal report, therefore, there is no need for an executive summary, terms of reference or abstract.
Word limit: 5,000 words
Assessment Guidelines 会计essay代写
1.Indicative weighting of marks for essay style question
As a guide, the available marks will be split (approximately):
Content 40%
Critique 30%
Academic support 30%
2.Academic writing
Your views / arguments should be based on relevant theoretical issues and be supported / justified by relevant academic references.
You are expected to provide a critical assessment of the topic area given, and to support your assessment/critique and/or recommendations with reference to pertinent academic references.
3.Originality
Your work must of course be original and must make appropriate reference to all sources upon which it draws.
4.Information Technology
Your assignment must be word processed.
5.Relationship to learning outcomes
This assignment relates to the following learning outcomes:
1.explain the role of management accounting in organisations and their complex management processes;
2.understand the diffusion processes of new management accounting practices (such as ABC, BSC and Beyond Budgeting) across the globe
3.critically assess and discuss major issues of implementation of new practices of management accounting.
6.Grading criteria 会计essay代写
For a mark of 70% and above:
- Correct calculations
- The discussion provides an exceptional critical evaluation of all the main issues involved and provides a balanced and well-presented discussion incorporating consideration of all the views expressed in the articles and other sources.
- The evaluation and critical analysis demonstrate both competence and understanding together with creativity and originality. The discussion also arrives at a considered and balanced conclusion.
- There is evidence of solid research using a variety of sources, and the debate is topical and considers the issues in depth. Evidence of wider reading is apparent.
- Appropriate referencing and presentation skills are illustrated.
For a mark of 60% – 69%:
- Correct calculations
- The discussion provided a thorough and competent evaluation of the issues and provides a balanced and well-presented discussion incorporating consideration of all the views expressed in the articles and other sources.
- A competent analytical approach is taken within the context of a balanced and well-presented discussion. There is also relevant referencing, with the discussion containing no significant errors and/or omissions.
- Appropriate referencing and presentation skills are illustrated.
For a mark of 50% – 59%:
- Partially correct calculations
- The discussion lacks any critical insight.
- No attempt is made to provide a critique of the views stated. Only limited consideration of all the views expressed is provided in the report, and analysis is lacking.
- Reading and research whilst balanced appears nonetheless limited.
- Appropriate presentation skills are illustrated.
For a mark of 40% – 49%:
- Partially Correct calculations
- The discussion provides an adequate analysis of the issues. However, the overall discussion is mainly descriptive and lacks any depth of analysis.
- In addition, the assignment is somewhat unstructured with no critical comment provided.
- There is little evidence of reading/research, and concluding comments are somewhat limited and inconclusive.
- Limited presentation skills are illustrated.
For a mark of 30% – 39%:
- Wrong calculations
- The discussion fails to provide any adequate evaluation.
- The assignment is limited and unstructured and the analysis poor.
- There is little evidence of understanding with little or no evidence of reading/research.
- Poor presentation skills are illustrated.
