This assignment aims at developing your understanding of the purpose
and use of management accounting systems, and its usefulness in aiding
managers make informed decisions. You are to critically evaluate two
journal articles to analyse the practical use of management accounting
systems by contemporary companies, in terms of their relevance to the
real-life companies’ decision-making by managers and achievement of
Journal Article Critique (30 Marks) You are required to read the
journal article by Watts, Yapa and Dellaportas (2014), “The Case of a
Newly Implemented Modern Management Accounting System in a Multinational
Manufacturing Company”, Australasian Accounting, Business and Finance
Journal, 8 (2), p. 121-137. The journal article is attached as a
separate file in Blackboard under the folder . Required: Critically
evaluate the role of management accounting systems (MAS) and the
provision of accounting information for the case company by answering
the 4 questions below:
Questions: 1. Identify any three (3) specific examples of the
different types of management accounting methods and/or techniques from
2. Are MAS relevant to contemporary organisations? Discuss this with
reference to: i) What evidence is there from the case company? Include
examples in your answer. ii) Compare and contrast this finding with one
other journal article you will need to find that has discussed about
management accounting systems in another real-life company or companies.
Did this second study have similar findings as the first chosen
article, or mixed and/or different findings? Explain with examples.
3. What conclusions do you make about the relevance of MAS in today’s
competitive and (in most cases), uncertain business environment?
4. Provide four (4) specific outcomes or lessons learned from each of
the two articles’ research findings that will be useful for management
accountants in Australian companies to learn from, and justify your
answer [i.e. provide 2 outcomes from each of the two studies].
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