PRIFYSGOL ABERYSTWYTH UNIVERSITY
DEGREE EXAMINATIONS – May / June 2009
ARHOLIADAU GRADD – Mai / Mehefin 2009
SEMESTER 2
AC30320
MANAGEMENT ACCOUNTING III: RECENT DEVELOPMENTS
Time Allowed: TWO Hours
Answer TWO Questions
Question 1
In analysing ‘Strategic Management Accounting’ (SMA) Roslender and Hart (2002
Critical Perspectives on Accounting) confine the use of the term ‘SMA’ to analyses
focusing on a marketing orientation.
Assess the usefulness of their approach to understanding SMA, and discuss the extent to
which it overlaps alternative definitions. (50 Marks)
Question 2
Critically evaluate the relevance of accounting to operations management, making
particular reference to the challenges posed by either cellular and ‘world class’
manufacturing or the theory of constraints. (50 Marks)
Question 3
Critically evaluate the view that successful activity-based systems provide superior cost
information and improve users’ perception of the relevance of accounting information.
(50 Marks)
Question 4
Appraise the claim that the balanced scorecard offers a uniquely effective systematic
framework for strategic performance measurement. (50 Marks)
Question 5
It has been argued that ‘by imposing formalised systems, the very behaviour necessary
for an organisation’s survival may be systematically eradicated or at best severely
constrained’ (Preston, A. in: Ashton, Hopper, Scapens, 1995)
Critically discuss this statement and its implications for the continued use of budgetary
control systems. (50 Marks)
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