Advanced Management Accounting
expected word count is 2,000-2,500 words)
“Critically evaluate the social, cultural or political
implications of either the planning, controlling or decision making elements of
In your essay, please focus on one function of management accounting: planning,
control or decision making. Equally, please select one of the implications: social,
cultural or political.
should discuss the relationship between your function and implication. E.g.
critically evaluate the social implications of the planning function of
management accounting or critically evaluate the political implications of the
decision making function of management accounting.
What does ‘critically’ mean: In this
context, ‘critically’ means to express your judgement about the merit (or
correctness) of theories or opinions under consideration. Analyse the subject and describe to what
extent it is supported by evidence. You might also analyse alternative theories
and describe the extent to which evidence supports them, and make a comparison.
What does ‘evaluate’ mean: an evaluation
means to present a careful judgment of the problem, stressing both sides of the
argument. Evaluation implies authoritative and, to a lesser degree, personal
opinions/ judgment of the question. Evidence and examples are crucial in the
In summary, present a balanced,
evidenced-based assessment of your topic. You should develop your personal
opinion in answer to your question.
It is acceptable, in this form of essay,
particularly in expressing your opinion to use ‘I’ or other personal pronouns.
They should not be overused.
As with all essays, there should be an introduction, a conclusion, and the main body of the
essay, which should include your arguments and the points to support your
You are expected to reference in this essay. When you use a source (quotes, statistics,
or ideas, for example) you must reference this. Also, provide a bibliography of
sources. In short, when you use a source, you recognise the source.
You are expected to discuss current
research in management accounting.
You are expected to provide examples and
illustrations of the issues that you are examining.