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The questions and instructions for a management accounting examination held in may/june 2011. The exam covers topics such as the superiority of activity-based costing (abc), definitions of strategic management accounting, and the impact of budgets on creativity and organizational change. Additionally, it includes a critique of systematic performance measurement models like the balanced scorecard versus 'high-level' models such as residual income (ri) and economic value added (eva).
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Mai / Mehefin 2011 May / June 2011
Time allowed: TWO hours
Answer TWO questions.
All questions carry equal marks.
Question 1
“Despite decades in which the superiority of ABC has been extolled in textbooks, professional and academic journals, it has not become the dominant costing technique in practice”.
Discuss this statement. (100 marks)
Question 2
“Tomkins and Carr^1 argued in 1996 that there was no single definition of strategic management accounting, and nothing has changed since.” (^1) Tomkins and Carr, „Reflections on the State of Strategic Management Accounting‟, Management
Accounting Research, ( 1996)
Critically evaluate this statement. (100 marks)
Question 3
Critically evaluate the view that budgets necessarily inhibit both creativity and organisational change. (100 marks)
Question 4
“Systematic performance measurement models (PMMs), such as the balanced scorecard, describe and predict the factors that determine the desired financial performance, which makes them more useful than „high-level‟ PMMs such as Residual Income (RI) and Economic Value Added (EVA).”
Critically evaluate this statement. ( 100 marks)
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