Part B

Choose one peer reviewed journal article (from any country) on the: Use of your chosen costing system in a

real-life organisation (i.e. a case-based empirical study). The article should be published between 2005 -

2020. Choose your article only after you have accessed and reviewed several relevant articles, and then

choose the best article that will answer the questions below.

Questions:

1. Based on your chosen costing article, briefly summarise how the costing system was designed and

implemented in your real-life organisation. (3 marks)

2. Based on your chosen costing article, did the costing system in the study satisfy the features discussed in

Part A (Q1)? Why or why not? Include examples in your answer from your costing article. (5 marks)

3. Based on your chosen costing article, how useful was the cost information to the internal users in the

organisation? Discuss with examples from your costing article. (5 marks)

4. Based on your literature findings, state two key lessons that would inform contemporary organisations

about the practical use of your chosen costing system. (5 marks)

Additional Information:

a) You are encouraged to choose the journal article from the following Accounting and Management

Accounting Journals:

Accounting, Auditing and Accountability Journal;

Journal of Management Accounting Research

Journal of Applied Management Accounting Research

b) You can access these journals in ProQuest Database by clicking on the above links. Log in details for

ProQuest are - Username: Holmes2004; Password: Holmes. These journals can also be accessed via the

ProQuest Database link available via the Student Login page in the Holmes website. You can also use Google

Scholar. Don't use Google.