In Class Essay ACCY312
During Week 5 lecture, we reflected on the importance of ‘perspectives’ to management accounting through the rabbit/duck exercise. Depending on how a manager chooses to use management accounting tools, it can give rise to certain types of organisational realities.
The essay questions (there will be a different question for each tutorial class) will be based on reflecting on how management accounting techniques, such as budgets, balanced scorecards and cost benefit analysis (introduced during Weeks 1 to 9 lectures) give shape to organisational and societal realities. To do this, you would be expected to draw on themes introduced during Week 5 lecture (such as the changing roles of corporations, climate change, the Holocaust, the 2003 Iraq War, NGOs in the developing country contexts and/or human/organisational implications of management accounting techniques).
As a starting point, you could refer to:
• Cooper, C. and Catchpowle, L., 2009. US Imperialism in Action: An Audit-based Appraisal of the Coalition Provisional Authority in Iraq. Critical Perspectives on Accounting, vol. 20, no. 6, pp.716-734.
• Dixon, R., Ritchie, J. and Siwale, J., 2006. Microfinance: Accountability From the Grassroots. Accounting, Auditing & Accountability Journal, vol. 19, no. 3, pp.405427.
• Gray, R., 2002. The Social Accounting Project and Accounting Organizations and Society Privileging Engagement, Imaginings, New Accountings and Pragmatism over Critique?. Accounting, Organizations and Society, vol. 27, no.3, pp.687-708.
• Lippman, E.J. and Wilson, P.A., 2007. The Culpability of Accounting in Perpetuating the Holocaust. Accounting History, vol.12, no. 3 pp.283-303.
• Morgan, G. (1988). Accounting as Reality Construction: Towards a New Epistemology for Accounting Practice. Accounting, Organizations and Society, 13(5),
It would be worthwhile having your notes based on at least 10 academic journal articles. I would suggest you reference your research in your essay (basic reference only – author (surnames/surnames only, year).
Should you have any questions, please feel free to come and see me during my consultation hours, and/or post notes in the discussion forum.
1 Dr. Farzana Tanima
Marks will be allocated as follows:
ACCY312 – In-Class Essay Marking Guide
Content (80 Marks)
• Essay addresses the specific essay question (i.e. the essay is not just a random discussion on management accounting techniques)
• The essay includes (guided by the specific question) a reflection on how a particular management accounting tool gives shape to a certain kind of organisational/societal reality
• A clear, consistent argument is presented which addresses the student’s perspective/position in relation to the essay question
Research (10 Marks)
• Evidence of appropriate/relevant research on the implications of management accounting techniques on organisational/societal realities
• Evidence would be determined from the material discussed/included in the essay and not from the reference lists
• Please note that a reference list is not required, however it is expected students will include in the essay a basic reference (e.g. author(s) surnames and year)
Overall Impression (10 Marks) Well planned structure
• The student’s essay reads well (not confusing). English expression is appropriate for an in-class essay (i.e. not expected to be as polished as a take home essay)
• The introduction clearly outlines the objective of the essay (what the student is going to do) while the conclusion reiterates the objective and summarises their argument/position
• The student’s arguments are logical and consistent
• Conclusion is made based on arguments in the main body of the essay
Two Pages of Typed Notes (no marks to be allocated)
• It is expected that notes will be used to inform and support the essay. However, marks will be deducted if significant sections of the notes are copied directly into the essay
• No reference list is required, however a basic reference (e.g. author(s) surnames and year could be included)
2 Dr. Farzana Tanima