Finance and Accounting
eighting of Assignment: Please note that this second assignment counts as 20% towards your final grade. The remaining 10% of your in-course assessment would be accounted for by the Group Presentation Marks.03-10-13
10-10-13
17-10-13
24-10-13
31-10-13
Lecture and workshop schedule
Lecture: Introduction: Course outline and Expectations Workshops No workshops
Reading BHIMANI ET AL (2012) Chapter 1-4
Lecture Revision of basic techniques (variable v. absorption costing debate) Workshops Making presentations – discussion. Group Setting & Revision of
techniques.
Reading BHIMANI ET AL (2012) Chapter 1-4
Armstrong, P. (1995), “Why do accountants write plays about direct costing?” Advances in Public Interest Accounting, Vol. 6, pp.1-18. Miller, P. (1998) “The Margins of Accounting”, The European Accounting Review, 7:4, 605-621.
Lecture Cost Allocation
Workshops revision exercises
Reading BHIMANI ET AL (2012) Chapter 5
Lecture Activity Based Costing (ABC) and Activity Based Management (ABM) Workshops revision exercises
Reading BHIMANI ET AL (2012) Chapter 11
Ringrose, N, ‘Why all the fuss about activity based management’, Accounting & Business, pp. 24-25.
Piper and Whalley, ‘Testing ABC Logic’, Management Accounting, 68(8)pp.37-42.
Lecture Budgets, budgeting, and organization control: flexible budget Workshop Group 1 Presentation
Reading BHIMANI ET AL (2012) Chapter 14-17
Van der Stede, W.A. (2000) The relationship between two consequences of budgetary control: Budgetary slack creation and
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07-11-13
14-11-13
managerial short-termism, Accounting Organizations and Society, 25, 609-622
Allen, D (1998), Variations on a theme, Management accounting, 76, 58- 60
Lecture Quality & Throughput Concerns; Just in Time (JIT) Workshop revision exercises
Reading BHIMANI ET AL (2012) Chapter 20-21
Lecture Performance management using Value Added approach and Balanced Scorecard
Workshop revision exercises
Reading BHIMANI ET AL (2012) Chapter 22
Cox, B (1979) Value added: An appreciation for the accountant concerned with industry. Heinmann, London Ch.1 and Ch.3
Gilchrist,R (1971) managing for profit: the value added approach. Allen and Unwin , London;
Kaplan, R.S & Norton, D.s The balanced scorecard – measures that drive performance. Harvard business review Jan/Feb 1992;
Maltz, C.M; Shenhar, A J. and Reilly, R.R. (2003) Beyond the balanced scorecard: Refining the search for organizational success measures. Long Range Planning 36, 187-204
Lecture Control Systems and Transfer Pricing Workshop Group 2 presentation
Reading BHIMANI ET AL (2012) Chapter 18-19
Lecture Investment Appraisal Techniques Workshop revision exercises
Reading BHIMANI ET AL (2012) Chapter 13
Kennedy, J. A. and Sugden, K.F. (1986) “Ritual and Reality in Capital Budgeting”, Management Accounting, February 1986 pp.34-
Lecture Revision Lecture Workshop Group 3 presentation
Spring Term
(Dr. Leonardo Rinaldi)
Lecture Capital Budgeting techniques
Workshop Revision Exercises: Capital Budgeting Reading BHIMANI ET AL (2012) Chapter 13
Kennedy, J. A. and Sugden, K.F. (1986) “Ritual and Reality in Capital Budgeting”, Management Accounting, February 1986 pp.34-37
McSweeney, Brendan (2006), Net Present Value: the illusion of certainty, Strategic Change, pp. 47-51
Lecture Make or Buy decisions
Workshop Individual surgery time
Reading BHIMANI ET AL (2012) Chapter 10
Lecture Introduction to Management Accounting for Sustainability Workshop Group 4 presentation
21-11-13
28-11-13
05-12-13
16-01-14
23-01-14
30-01-14
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02-02-14
13-02-14
20-02-14
27-02-14
06-03-14
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