Accounting For Management Control 2nd Edition David Otley And Kenneth Merchant Clive Emmanuel - Solutions

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9. Define the concept of depreciation.
8. A hotel shows office supplies such as stationery on its balance sheet as a$500 asset, even though to any other hotel these supplies might have a value only as scrap paper. Which accounting principle or concept justifies this?
7. Discuss why adjusting entries is necessary at the end of each operating period are made before the end-of-period financial statements are prepared.
6. Why is the rule for debit and credit entries the same for liability and owners’ equity accounts?
5. Explain if it is possible for a transaction to affect an asset account without also affecting some other asset or a liability or owners’ equity account.
4. Explain why a ledger account has only a debit and credit column to receive dollar value entries.
3. Using examples, give a short description of five accounting principles or concepts using examples.
2. In what way can a business manager use accounting information?
1. Explain the major difference between cash and accrual accounting.
9 Complete an analysis to convert a business entity from cash to an accrual accounting basis.
8 Demonstrate the use of four depreciation methods.
7 Explain and demonstrate end-of-period adjusting entries required by the matching principle.
6 Complete an unadjusted trial balance, balance sheet, and income statement.
5 Explain the income statement and its major elements as discussed and applied to the hospitality industry.
4 Explain and demonstrate the difference between journalizing and posting of an accounting transaction.
3 Explain the basic balance sheet equation: Assets Liabilities Owner’s Equity.
2 Explain the rules of debits and credits and their use as applied to doubleentry accounting by increasing or decreasing an account balance of the five basic accounts; Assets, Liabilities, Ownership Equity, Sales Revenue, and Expenses.
1 Define and explain the accounting principles, concepts, and the conceptual difference between the cash and accrual methods of accounting.
Literature review:‘Development constructs the contemporary Third World, silently, without our noticing it. By means of this discourse, individuals, governments, communities are seen as “under developed” and treated as such’ (Escobar 1995, 213).Write a review essay showing how a new form of
Extended bibliography:Write an extended bibliography on the development of a new form of management accounting in development discourse. For this, you need to do a literature survey in major accounting journals and edited books where critical accounting research is published. Organize the
Presentation:Prepare a set of PowerPoint slides, together with notes if necessary, for a 30-minute presentation on the following theme:‘Development is both a discourse and text requiring the practices of management for its persistence and change’.
Poster:Draw a poster showing how the roles of development accounting evolved from its formative phase to the contemporary neoliberal phase.
Thematic essay:‘Development has accounting, and accounting has development’.Elaborate this statement to write an essay, of approximately 3,000 words, which articulates a possible reciprocity of accounting and development.
Literature review:Suppose you are writing a thesis/dissertation on strategic management accounting.You intend to review critical accounting and management literature in order to explain the biopolitical implications of the notions of sustainability. You intend to pay special attention to the way in
Extended bibliography:Write an extended bibliography on the topic ‘sustainability and management accounting’.For this, you need to do a literature survey in major accounting journals and edited books where critical accounting research is published. Organize the bibliography into a table in the
Presentation:Prepare a set of PowerPoint slides, together with notes if necessary, for a 30-minute presentation on the following theme:‘Sustainability involves offering organizations a new set of strategic visions, competitive strategies, and operational tactics’.
Poster:Draw a poster illustrating how management accounting has responded to emerging sustainability issues. Pay attention to both strategic and operational responses.
Literature review:Now that you have made some preliminary preparations, it is time to do a judicial review of the literature based on the key articles you have chosen and other relevant ones you may have discovered. You may organize this as clear answer to these questions:(a) What is the
Extended bibliography:For the above working tile, explore the ten best journal articles published in accounting and management top-ranked journals. Reflect on them in terms of their (1) academic significance; (2) key contribution/s; and (3) remaining issues to be addressed. For this, use the
Presentation:Prepare an adequate number of PowerPoint slides for you to use as visual aids for a presentation at the PhD Colloquium where you are proposing a piece of potential research. In this regard, use the following working title:‘What governs governance, and how does it evolve? Implications
Poster:Illustrate in a poster how management accounting is reconfigured by the complex processes of debates, politics, and discursive formations of neoliberal corporate governance.
Thematic essay:‘Corporate governance is an organizational manifestation of how neoliberalism is justified, maintained, and redressed’.Discuss this statement focusing on the political economy of corporate governance discourse.
Literature review:We have elaborated on a number of key themes associated with control and accountability in NGOs and non-profits ... These comprise the connection between values and beliefs and control and accountability, the link between control, accountability and transformation, and the role of
Extended bibliography:Write an extended bibliography on the development of a new form of management accounting in NGOs and civil society. For this, you need to do a literature survey in major accounting journals and edited books where critical accounting research is published. Organize the
Presentation:Prepare a set of PowerPoint slides, together with notes if necessary, for a 30-minute presentation on the following theme:‘Enmeshing management accounting with both disciplinary controls and biopolitical roles’.
Poster:Draw a poster showing how frictions play a role in relation to a different type of management accounting practice within a civil society organization. Give special reference to the ideas put forward by Sanders (2012) and Trethewey and Ashcraft(2004).
Thematic essay:‘Civil society has now passed from a site of development to a site of biopolitics’.Referring to recent developments of microfinance, write an essay, of approximately 3,000 words, on the above theme articulating how this transformation can be linked to neoliberalism.
Literature review:As was the case in the previous chapter, now produce a literature review based on the key articles you have chosen and other relevant ones you may discover. You may organize this as clear answers to these questions:(a) What is the state-of-the art of this stream of research?(b)
Extended bibliography:For the working title in question 1 above, explore the best ten journal articles published in accounting and management top-ranked journals. Reflect on them in terms of their (1) academic significance; (2) key contribution/s; and (3) remaining issues to be addressed. For this,
Presentation:Prepare an adequate number of PowerPoint slides for you to use as visual aids for a presentation at a PhD colloquium where you are proposing a piece of potential research. In this regard, use the following working title:‘What constitutes management accounting when it is seen in an
Poster:Elaborate Figure 11.1 illustrating not only the roles of management accounting under the NPM agenda but also the issues being created as a result of these interventions. In doing so, you may imagine a particular context you are familiar with.
Thematic essay:‘NPM accounting creates a site of struggle between competing professionals even though they are all aiming to realize one single vision’.Discuss this statement focusing on the issues of the biopolitical repercussions of NPM initiatives.
Literature review:Interfirm management accounting has explored few accounting technologies, but it has introduced doing management accounting differently along with other related management ideas and new arrangements of social bonds.Write a review essay elaborating this statement. Pay special
Extended bibliography:Write an extended bibliography on the development of a new form of management accounting in interfirm relations. For this, you need to do a literature survey in major accounting journals and edited books where critical accounting research is published. Organize the
Presentation:Prepare a set of PowerPoint slides, together with notes if necessary, for a 30-minute presentation on the following theme:‘Open-book accounting practices are an intention rather than a reality, and trust issues are amenable to making these practices a social reality’.
Poster:Draw a poster showing open-book accounting’s social and organizational roles in an interfirm-organizational setting. Pay special attention to both accounting technologies and managerial ideas/intentions that enmesh interfirm relations.
Thematic essay:‘Interfirm relations are a rather neoliberal space for doing management accounting differently’.Write an essay, of approximately 3,000 words, on the above theme articulating how interfirm relations are a product of neoliberalism.
Literature review:Write a literature review essay on the question of why and how cost accounting became a hybridized practice. In doing so, focus on the issues of the politics of bundling and the biopolitics of neoliberal governmentality.
Extended bibliography:Write an extended bibliography on cost management focusing on sociological and critical theory analysis of the changes that occurred after the 1980s. For this, you should look for major accounting journals and edited books where critical accounting research is published.
Presentation:Prepare a set of PowerPoint slides, together with notes if necessary, for a 30-minute presentation on the following theme:‘ABC is not about just developing alternative cost allocation but about extending the controls from shop-floor to other areas of the organization’.
Poster:Draw a poster showing how cost management’s organizational and management position has shifted from an area of formality and objectivity to a movement of flexibility and domain-expansion, especially its novel function in the expanded labour process.
Thematic essay:‘Cost management is a surveillance assemblage’.Write an essay, of approximately 3,000 words, on the above theme articulating how cost management can foster a holistic management control system.
Literature review:Suppose you are writing a thesis/dissertation on strategic management accounting.You intend to review critical accounting and management literature in order to explain the political-economic implications of the TQM/JIT-based reinvention of management. You are also thinking of the
Extended bibliography:Write an extended bibliography on the topic ‘Japanese management accounting practices’. For this, you need to do a literature survey of major accounting journals and edited books where critical accounting research is published. Organize the bibliography into a table in the
Presentation:Prepare a set of PowerPoint slides, together with notes if necessary, for a 30-minute presentation on the following theme:‘Japanization involves reconceptualizing Western organizations in terms of not only flexibility and quality but also leaning the production system to eliminate
Poster:Draw a poster illustrating how the notions of flexibility and quality were implicated in a wide array of changes within and outside economic enterprises. Pay attention to how these notions connect various ideological, institutional, organizational, and techno-managerial elements.
Thematic essay:‘Flexibility, quality, and cost-efficiency have been the dominating institutional logics that have underlined the management transformations that have taken place since the late 1970s’.Discuss this statement with reference to the techno-managerial and politicaleconomic changes
Literature review:Suppose you are writing a thesis/dissertation on strategic management accounting.You intend to review the accounting and management literature in order to understand and theoretically explain the recent emergence and popularization of the BSC as the most dominant strategic
Extended bibliography:Write an extended bibliography on the development of the concept of strategic performance management systems. For this, you need to do a literature survey in major accounting journals and edited books where critical accounting research is published. Organize the bibliography
Presentation:Prepare a set of PowerPoint slides, together with notes if necessary, for a 30-minute presentation on the following theme:‘Neoliberal transformations manifest a transition from mode of production to mode of reproduction’.
Poster:Draw a poster illustrating how post-bureaucratic, postmodern, and strategic performance management system discourses capture different aspects of neoliberal transformations of economic enterprises.
Thematic essay:‘The postmodern evolution of management accounting is the result of a complex combination of techno-managerial and socio-cultural changes taking place within and beyond organizational boundaries’.Discuss this statement with reference to the techno-managerial and socio-cultural
Literature review:Suppose you are writing a thesis/dissertation on strategic management accounting.You intend to review the accounting and management literature in order to understand different approaches and perspectives on the concept of strategy and the strategy-making process. You are also
Extended bibliography:Write an extended bibliography on the development of the concept of strategy as a positioning factor. For this, you need to do a literature survey of major accounting journals and edited books where critical accounting research is published. Organize the bibliography into a
Presentation:Prepare a set of PowerPoint slides, together with notes if necessary, for a 30-minute presentation on the following theme:‘The neoliberal re-conception of industrial economics offers ontological and epistemological supremacy to the firm over the macro structures that conventionally
Poster:Draw a poster illustrating how Porterian discourses of strategy change our conception of markets, corporate management, and national development.
Thematic essay:‘Strategy discourses have had a far-reaching impact on the way we manage not only micro-economic enterprises but also nations’.Discuss this statement with reference to the transition of governmentality from disciplinary confinement to biopolitical circulation.
Literature review:Review the following three papers and write an essay articulating the key elements of neoliberal changes in accounting and its political context.Chiapello, E. (2017). Critical accounting research and neoliberalism. Critical Perspectives on Accounting, 43(Supplement C),
Extended bibliography:Write an extended bibliography on the use of neoliberalism as an explanatory concept in accounting research. For this, you need to do a literature survey in major accounting journals and edited books where critical accounting research is published. Organize the bibliography
Presentation:Prepare a set of PowerPoint slides, together with notes if necessary, for a 30-minute presentation on the following theme:‘In neoliberal capitalism management accounting’s primary role has shifted towards biopolitical circulation through external connections’.
Poster:Draw a poster illustrating how neoliberal reconstruction of markets resulted in a thematic revision of management accounting concerns.
Thematic essay:‘Since the late 1980s, we have evidenced a transition of management accounting from an internal-looking factory-driven set of practices to external market-oriented practices’.Discuss this statement with reference to the transition of governmentality from disciplinary confinement
Literature review:Suppose you are writing a thesis/dissertation on management control dynamics of not-for-profit organizations. You intend to use systems theory in general and Simons’ LOC framework in particular as your theoretical framework. Before launching into the empirical analysis, you wish
Extended bibliography:Write an extended bibliography on the system theory-based analysis of management control. You may define and restrict the scope of your literature survey by concentrating on a particular management control issue such as strategy formulation and implementation, design of
Presentation:Prepare a set of PowerPoint slides, together with notes if necessary, for a 30-minute presentation explaining how structural functionalism underlies the systems theory-based theorization of management control.
Poster:Draw a poster illustrating the ‘scientific epistemology’ of traditional management accounting. You need to pay special attention to rationalist and empiricist components of the scientific epistemology and the way in which economics, systems, and contingency logics frame the traditional
Thematic essay:‘Management accounting is indeed a branch of applied economics’. Do you agree?Write an essay, of approximately 3,000 words, on the above theme articulating how economic theories have influenced management accounting research and practice.
Literature review:Drawing on relevant Bourdieusian theoretical notions, develop a theoretical review(circa 3,000 words) of your own experiences of being an accounting student. Use Baxter and Chua (2008)’s paper as the basis for your analysis (i.e. think of the way they use Smith’s experiences
Extended bibliography:Write an extended bibliography on the use of (a) actor-network theory and (b)Bourdieu’s reflexive sociology in explaining the accounting epistemology and pedagogy. For this, you need to do a literature survey in major accounting journals and edited books where critical
Presentation:Prepare a set of PowerPoint slides, together with notes if necessary, for a 30-minute presentation on the following theme:‘The practicist epistemology of accounting is an actor-network’.
Poster:Draw a poster illustrating the ‘epistemic context’ of traditional management accounting. You need to pay special attention to reflective, pedagogic, and scientific elements of the accounting pedagogy. You may also need to read the next chapter in developing a comprehensive view in your
Thematic essay:‘Management accounting, as a body of knowledge, evolves through a dialectical confrontation between the theory and the practice’.Write an essay, of approximately 3,000 words, on the above theme articulating the dialectical connection between the theoretical and practical realms
Literature review:Write a review paper, circa 2,000 words, summarizing the main arguments that Eve Chiapello offers on ‘Accounting and the birth of the notion of capitalism’ (see Chiapello (2007) ‘Accounting and the birth of the notion of capitalism’. Critical Perspectives on Accounting
Extended bibliography:Write an extended bibliography on the use of the Marxist labour process theory in explaining management accounting and control. For this, you need to do a literature survey of major accounting journals and edited books where critical accounting research is published. Organize
Presentation:Prepare a set of PowerPoint slides, together with notes if necessary, for a 30-minute presentation on the following theme:‘Managerial hierarchy connects and creates an intimacy between capital and labour’.
Poster:Draw a poster illustrating the ‘institutional context’ of traditional management accounting. You need to pay special attention to how the corporation, factory and managerial hierarchy constitute the institutional context and how management accounting is implicated in these institutional
Thematic essay:‘Socialization of capital and capitalization of production were the most fundamental historical changes underlying the emergence and growth of management accounting’.Write an essay, of approximately 3,000 words, on the above theme articulating the role that management accounting
Literature review:Management accounting history has been a highly debated issue in critical accounting academia. Johnson and Kaplan’s (1987a) Relevance Lost: The Rise and Fall of Management Accounting provided a neoclassical economic-based explanation of management accounting history. Since then
Extended bibliography:Write an extended bibliography on the use of Foucault’s concept in accounting research. For this, you need to do a literature survey of major accounting journals and edited books where critical accounting research is published. Organize the bibliography into a table in the
Presentation:Prepare a set of PowerPoint slides, together with notes if necessary, for a 30-minute presentation on the following theme:‘In capitalism, management accounting plays a dual role: disciplining and accumulation’.
Poster:Draw a poster illustrating accounting as a technology of accumulation. Pay special attention to the connection between liberal economic democracy, capitalism, the capitalist mentality of return on capital employed, and accounting.
Thematic essay:‘Management accounting is a disciplinary technology’.Write an essay, of approximately 3,000 words, on the above theme articulating how accounting can be related to governmentality as a rationality of government in modern societies.
=+What price would you recommend for Permashine? Support your recommendation with detailed calculations, making the underlying assumptions on which your analysis is based as clear as possible.
=+1. Using the data provided, explain Paul Giddings' misgivings about a transfer price of [12.50. Indicate the actions he may take to source his rubber hose requirements and identify those which are in BBR's best interests.
=+2. Analyse the transfer pricing procedure of BBR within the management control system. Outline clearly all the hidden costs associated with the existing procedure.
=+3. Suggest and examine alternative transfer pricing procedures and transfer prices which may lead to an improvement.
=+1. What do you think of the management control philosophy Frank and Ted were trying to implement?
=+2. Do you think the system they designed will work?
=+(a) With four major departments and a sales level of $2 million?(b) With growth?
=+3. Do you share Ted's opinion as to the importance of a control system?

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Accounting For Management Control 2nd Edition David Otley And Kenneth Merchant Clive Emmanuel - Solutions

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