ARHOLIADAU EXAMINATIONS
Mai / Mehefin 2011 May / June 2011
AC30320 MANAGEMENT ACCOUNTING III: RECENT
DEVELOPMENTS
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 Carr1 argued in 1996 that there was no single definition of strategic
management accounting, and nothing has changed since.”
1Tomkins 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)
END OF PAPER