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COLLEGE OF BUSINESS
UNIVERSITI UTARA MALAYSIA
FIRST SEMESTER 2013/2014 (A131)
COURSE CODE
COURSE NAME
PRE-REQUISITE
1.0
: BKAM3033
: ADVANCED MANAGEMENT ACCOUNTING
: BKAM3023 MANAGEMENT ACCOUNTING II
SYNOPSIS
This course covers the advancement of management accounting issues and
techniques in contemporary business environment. The topics discussed
include recent developments and contemporary issues in management
accounting, specifically pertaining to performance management, strategic
management accounting and management control. The course concludes with
issues pertaining to managing human capital and management of relationships
among employees in organisation.
2.0
COURSEOBJECTIVE
Upon completion of the course, students are expected to:
2.1
2.2
2.3
2.4
3.0
LEARNING OUTCOMES
Upon completion of the course, students will be able to:
3.1 explain how the practice of management accounting should go along
with the changing and dynamic environment.
3.2 discuss the contemporary management accounting issues.
3.3 evaluate organizational performance using appropriate measures.
1
COURSE CONTENT
TOPIC
RECENT DEVELOPMENTS IN MANAGEMENT
ACCOUNTING, CONTEMPORARY ISSUES AND
THE IMPACT OF TECHNOLOGY ON
MANAGEMENT ACCOUNTING
The scope of management accounting
The gap between theory and practice
Management accounting change
The impact of technology on management accounting
Modern production system: CAD/CIM, Cellular
Manufacturing, AMT, FMS
Inventory Management
- Reasons for carrying inventory
- Costs related to holding and managing inventory
- EOQ, JIT, MRP, MPS and Throughput Costing
Activity-based Management
Total Quality Management
Value Chain Analysis
STRATEGIC MANAGEMENT ACCOUNTING
REF.
HOURS
Text book
Atkinson
6
8 Sept 19
Sept 2013
(Chapter 1)
Text book
Atkinson
(Chapter 7
& 8)
Case 1
(19/9/2013)
9
22 Sept 3
Oct 2013
Quiz 1
Case 2
(3/10/2013)
Text book
Atkinson
(Chapter 9
& 10)
Merchant
PERFORMANCE MANAGEMENT
Quiz 2
Case 3
(31/10/2013)
Text book
Atkinson
(Chapter 2)
9
4 Nov 28
Nov 2013
Quiz 3
Case 4
(28/11/2013)
Text book
Mullins, L
9
6 Oct 31
Oct 2013
4.5
1Dec 9
Dec 2013
Quiz 4
MANAGEMENT OF RELATIONSHIPS
Text book
Mullins, L
4.5
9Dec-19
Dec 2013
Presentation
(10-19 /
12/2013)
42
Note:
Mid Semester break: 1 Nov 2013 9 Nov 2013
5.0
REFERENCES
MAIN:
CheZuriana, M.J., Rapiah, M., Amin, A., &Ahmadasri, A. (2011).Advanced
Management Accounting.Pearson Education.
ADDITIONAL:
Atkinson, A.A, Kaplan, R.S, Matsumura E.M
(2012).Management Accounting. 6th ed., USA: Pearson.
&
Young,
S.M
Drury, C. (2008). Management and Cost Accounting.(7th Ed.). UK: SouthWestern Cengage Learning.
Mullins, L. (2005). Management and OrganisationalBehaviour,
7thed.,FT/Prentice Hall.
Merchant, K, & Van der Stede, W.A (2007). Management Control Systems:
Performance Measurement, Evaluation and Incentives. 2nd ed., UK:
FT/Prentice Hall.
Young, S.M. (2007). Readings in Management Accounting. 5th ed., New
Jersey: Prentice Hall.
Management Accounting Research Journals (UK), Management Accounting
(US).
6.0
TEACHING METHODS
4
This course will be conducted for fourteen (14) weeks, comprising three (3)
hours of lecture and one (1) hour of tutorial/discussion class per week. During
this period, article reviews and case discussions will be held on a continuous
basis. Materials for lectures, cases, announcements, assignments, and
exercises are available on the learning zone website or lecturers personal
website.
Students are expected to be prepared with materials that are going to be
discussed in lectures and tutorials. Students are encouraged to actively
participate during discussions.
COURSE ASSESSMENT
Coursework
Comprehensive Final Examination
Total
8.0
40%
60%
100%
ATTENDANCE
Students are required to fulfill at least 80% of class attendance in order to sit
for the final examination as governed by the Universiti Utara Malaysia
regulations. Students who fail to meet the above requirements for whatsoever
reasons will be barred from taking the final examination. The 20% absence
from lectures includes medical leaves.
9.
ACADEMIC DISHONESTY
Students are reminded that academic dishonesty is the most serious academic
offence. Examples of academic dishonesty are cheating and plagiarism,
bringing in notes during examination, and taking the examination on behalf of
another student. Once the student is convicted of the above offence, the
examination result will be withheld and annulled and/or other serious penalties
may be taken against the student.