Swinburne University of Technology
Faculty of Business and Enterprise
ACC80011
Strategic Cost Management
INDIVIDUAL Assignment
Strategic Management Accounting/Strategic Cost Management techniques are not useful for modern day organisations.
DO YOU AGREE?
Requirements:
1. Select 2 Strategic Management Accounting techniques (SMA) from Cadez and
Guilding 2008 (see Table 1p.839)
References:
Cadez, S & Guilding, C 2008, 'An exploratory investigation of an integrated
contingency model of strategic management accounting', Accounting,
Organizations and Society, vol. 33, no. 7-8, pp. 836-863.
2. Explain how the techniques you have chosen is either useful or not useful for
modern day organisations. In your essay, you will need to::
a. Discuss challenges facing organisations as they try and compete and
generate value. Note: you may choose to be general or focus on a specific
industry or the public-sector.
b. Provide a brief overview of the SMA techniques you have chosen.
c. Explain how your selected SMA technique helps organisations respond to
the challenges that they face and the limitations of those techniques (if any).
Clearly outline the position that you are taking and the reasons for your position. You
will need to illustrate your arguments with evidence obtained from the popular press
and/or management research. Focus on the following databases: Sciencedirect, Emerald, Ebscohost. The assignment will be marked for a well-defined structure, content coverage,
coherence of argument, use of evidence to support your arguments and analytical
thinking.
Present your research in an essay format with approximate word length of 2,500 words.
• All references should be cited using the Harvard referencing system.
• This assignment is to be done individually.
Due Date: Saturday 19th September. There will be absolutely no extensions.
Marks: 30% of the assessment in this unit.