59719 – HOLMES INSTITUTEFACULTY OFHIGHER EDUCATION Assessment

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HOLMES EDUCATIONAssessment Details and Submission GuidelinesTrimester T2 2020Unit Code HI5017Unit Managerial AccountingAssessment Type AssignmentAssessment AssignmentPurpose of the (with ULOMapping) Students are required to develop their understanding of the purpose and use of management accounting , especially costing and its usefulness in aiding managers make informed decisions. You are to critically evaluate the literature (using journal articles) to analyse the practical use of management accounting by contemporary companies, in terms of their relevance to the real-life companies’ decision-making by managers and achievement of business goals (ULO 1,3 & 4)Weight 30% of the total assessmentsTotal Marks 30Word limit Not more than 3,000 words. use “word count” and include in the assignment.Due Date Week 9 Thursday 17th of September at 11.59 p.m.Submission Guidelines • All work must be submitted on Blackboard by the due date along with a completed Assignment Cover Page.• The assignment must be in MS Word format, no spacing, 12-pt Arial font and 2 cm margins on all four sides of your page with appropriate section headings and page numbers.• Reference sources must be cited in the text of the report, and listed appropriately at the end in a reference list using Harvard referencing style.• It is the responsibility of the student who is submitting the work, to ensure that the work is in fact her/his own work. Incorporating another’s work or ideas into one’s own work without appropriate acknowledgement is an academic offence. Students should submit all assignments for plagiarism checking on Blackboard before final submission in the subject. For further details, refer to the Unit Outline and Student Handbook.HI5017 MANAGERIAL ACCOUNTING INDIVIDUAL ASSIGNMENT T2 2020Individual Assignment SpecificationsPurpose:This assignment aims at developing your understanding of the purpose and use of management accounting , in particular costing , and its usefulness in aiding managers make informed decisions. You are to critically evaluate the literature (using journal articles) to analyse the practical use of management accounting by contemporary companies, in terms of their relevance to the real-life companies’ decision-making by managers and achievement of business goals.Assignment Task: You are required to conduct a literature search and critically review a costing system in this assignment.Part AChoose ONE of the costing studied in this unit from the list below, and answer the questions that follow:• Job Costing• Process Costing• Operation Costing (Hybrid Costing)• Activity-based Costing (ABC)Questions:1. Briefly discuss the features of your chosen costing system. (3 marks)2. Identify 2 specific Australian companies that your chosen costing system is suitable for, and explain why. (3 marks)3. Discuss two potential uses of the cost information for decision-making, to the managers in each of the 2 organisations selected in Q2 above. (3 marks)Part BChoose 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 inPart 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 theorganisation? Discuss with examples from your costing article. (5 marks)4. Based on your literature findings, state two key lessons that would inform contemporary organisationsabout the practical use of your chosen costing system. (5 marks)Additional Information:a) You are encouraged to choose the journal article from the Accounting and ManagementAccounting Journals:Accounting, Auditing and Accountability Journal;Journal of Management Accounting ResearchJournal of Applied Management Accounting Researchb) 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.Assignment Structure:The report should include the components:a. Assignment cover page clearly stating your name and student numberb. Abstract (one paragraph)c. Table of contentsd. A brief introduction or overview of what the report is aboute. Body of the assignment with appropriate section headingsf. Conclusiong. List of References.Your chosen journal article must be uploaded (as a separate PDF file) together with your assignment (as a MS WORD file format) in Blackboard under the folder Individual Assignment .5 marks will be deducted if you do not submit the journal article with your assignment.Academic IntegrityHolmes Institute is committed to ensuring and upholding Academic Integrity, as Academic Integrity is integral to maintaining academic quality and the reputation of Holmes’ graduates. Accordingly, all assessment tasks need to comply with academic integrity guidelines. Table 1 identifies the six categories of Academic Integrity breaches. If you have any questions about Academic Integrity issues related to your assessment tasks, please consult your lecturer or tutor for relevant referencing guidelines and support resources. Many of these resources can also be found through the Study Sills link on Blackboard.Academic Integrity breaches are a serious offence punishable by penalties that may range from deduction of marks, failure of the assessment task or unit involved, suspension of course enrolment, or cancellation of course enrolment.Table 1: Six categories of Academic Integrity breachesPlagiarism Reproducing the work of someone else without attribution. When a student submits their own work on multiple occasions this is known as self-plagiarism.Collusion Working with one or more other individuals to complete an assignment, in a way that is not authorised.Copying Reproducing and submitting the work of another student, with or without their knowledge. If a student fails to take reasonable precautions to prevent their own original work from being copied, this may also be considered an offence.Impersonation Falsely presenting oneself, or engaging someone else to present as oneself, in an in-person examination.Contract cheating Contracting a third party to complete an assessment task, generally in exchange for money or other manner of payment.Data fabrication and falsification Manipulating or inventing data with the intent of supporting false conclusions, including manipulating images.Source: INQAAHE, 2020Marking CriteriaMarking Criteria WeightingPart A1. Briefly discuss the features of your chosen costing system. 3%2. Identify 2 specific Australian organisations that your chosen costing system is suitable to, and explain why. 3%3. Discuss the potential uses of the cost information for decision-making, to the managers in each of the 2 organisations selected in Q2 above. 3%Part B1. Based on your chosen costing article, briefly summarise how the costing system was designed and implemented in your real-life organisation. 3%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%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%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%Overall Presentation of Assignment 3%TOTAL Weight 30%Marking RubricExcellent Very Good Good Satisfactory UnsatisfactoryPart ABriefly discuss the features of your chosen costing system. (3 marks) (2.1 – 3 marks) Present an excellent of the features of your chosen costing system.(1.9 – 2 marks) Present a very good of the features of your chosen costing system. (1.6 – 1.8 marks)Present a good of the features of your chosen costing system. (1.1 – 1.5marks) Present a reasonable of the features of your chosen costing system. (0 – 1 marks)Unable to explain the features of your chosen costing system.Identify 2 specific Australian organisations that your chosen costing system is suitable to, and explain why. (3 marks) (2.1 – 3 marks) 2 specific Australian organisations identified that are suited to your chosen costing system with clear, concise compelling explanation to justify it. (1.9 – 2 marks) 2 specific Australian organisations identified that are suited to your chosen costing system with very good explanation to justify it. (1.6 – 1.8 marks) 2 specific Australian organisations identified that are suited to your chosen costing system with good explanation to justify it. (1.1 – 1.5marks) 2 specific Australian organisations identified that are suited to your chosen costing system with adequate explanation to justify it. (0 – 1 marks)Unable to identify 2 specific Australian organisations that are suited to your chosen costing system and to justify it.Discuss the potential uses of the cost information for decisionmaking, to the managers in each of the 2 organisations selected in Q2 above.(3 marks) (2.1 – 3 marks) Clear, concise, compelling of the potential uses of the cost information for decision-making, to the managers in each of the 2 organisations selected (1.9 – 2 marks)A very good of the potential uses of the cost information for decision-making, to the managers in each of the 2 organisations selected (1.6 – 1.8 marks)A good of the potential uses of the cost information for decision-making, to the managers in each of the 2 organisations selected (1.1 – 1.5marks) Adequate of the potential uses of the cost information for decision-making, to the managers in each of the 2 organisations selected (0 – 1 marks) Unable to present a proper of the potential uses of the cost information for decision-making, to the managers in each of the 2 organisations selected, or confusing.Part BBased on your chosen costing article, briefly summarise how the costing system was designed and (2.1 – 3 marks) Present an excellent of how the (1.9 – 2 marks) Present a very good of how the (1.6 – 1.8 marks)Present a good of how the costing (1.1 – 1.5marks) Present a reasonable of how the (0 – 1 marks)Unable to explain how the costing system wasHI5017 MANAGERIAL ACCOUNTING INDIVIDUAL ASSIGNMENT T2 2020Page 7 of 8implemented in your real-life organisation. (3 marks)costing system was designed and implemented in your real-life organisation based on your costing article.costing system was designed and implemented in your real-life organisation based on your costing article. system was designed and implemented in your real-life organisation based on your costing article. costing system was designed and implemented in your real-life organisation based on your costing article. designed and implemented in your real-life organisation based on your costing article, or confusing.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 yourcosting article. (5 marks)(4.1 – 5 marks) Clear, concise, compelling on whether the costing system in the study satisfy the features discussed in Part A (Q1) with examples provided from your costing article. (3.6 – 4 marks) Present a very good on whether the costing system in the study satisfy the features discussed in Part A (Q1) with examples provided from your costing article. (3.1 – 3.5 marks)Present a good on whether the costing system in the study satisfy the features discussed in Part A (Q1) with examples provided from your costing article. (2.1 – 3 marks) Present a reasonable on whether the costing system in the study satisfy the features discussed in Part A (Q1) with examples provided from your costing article. (0 – 2 marks) Unable to explain whether the costing system in the study satisfy the features discussed in Part A (Q1) with lack of examples provided from your costing article, or confusing,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) (4.1 – 5 marks) Present an excellent of how useful the cost information was to the internal users in the organisation with examples from your costing article. (3.6 – 4 marks) Present a very good of how useful the cost information was to the internal users in the organisation with examples from your costing article. (3.1 – 3.5 marks)Present a good of how useful the cost information was to the internal users in the organisation with examples from your costing article. (2.1 – 3 marks) Present a reasonable of how useful the cost information was to the internal users in the organisation with examples from your costing article. (0 – 2 marks)Unable to explain how useful the cost information was to the internal users in the organisation with examples from your costing article, or confusing.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) (4.1 – 5 marks) Clear, concise, compelling two key lessons that would inform contemporary organisations about the practical use of your chosen costing system. (3.6 – 4 marks) A very good two key lessons that would inform contemporary organisations about the practical use of your chosen costing system (3.1 – 3.5 marks) A good two key lessons that would inform contemporary organisations about the practical use of your chosen costing system (2.1 – 3 marks)An adequate two key lessons that would inform contemporary organisations about the practical use of your chosen costing system (0 – 2 marks)Unable to present two key lessons that would inform contemporary organisations about the practical use of your chosen costing system, or confusing.HI5017 MANAGERIAL ACCOUNTING INDIVIDUAL ASSIGNMENT T2 2020Page 8 of 8Overall Presentation (3 marks) (2.1 – 3 marks)Include all elements and is very well presented. Writing flows clearly and sections are linked very effectively. Referencing is exemplary. English is used very effectively and error-free. (1.9 – 2 marks) Include all elements and is well presented. Writing flows clearly and sections are linked effectively. Referencing is of a high standard. English is used effectively with very few errors present. (1.6 – 1.8 marks)Include all elements and is generally presented appropriately. Writing mostly flows well and sections are linked. Referencing is in accordance with guidelines. English is used effectively with few errors present. (1.1 – 1.5marks) Include most elements and is adequately presented. Writing sometimes does not flow clearly leaving the paper to seem disjointed in areas. Referencing is somewhat in accordance with guidelines. Basic English is used with some errors present. (0 – 1 marks)Lack key elements and is poorly presented. Writing does not flow clearly leaving the paper to seem disjointed. Referencing is not in accordance with relevant guidelines. Basic English is used with errors present.Total Marks (30) /30HI5017 MANAGERIAL ACCOUNTING INDIVIDUAL ASSIGNMENT T2 2020

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