LO1 Categorise management accounting and specific quantitative techniques.

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ACC5002 Management Accounting and Decision Making

Assessment Number 1: Report (30%)
Assessment Title: "Management Accounting"
Assessment Length: 2,500 words

Learning Outcomes:
LO1 Categorise management accounting and specific quantitative techniques.
LO2 Apply the main current technical language and practices of management accounting.

Assignment brief:
Management accounting is one of the key functions of an organisation. Various techniques are used for decision-making for short, medium and long term. Over the years, there has also been a change in the role of management accountants and how management accounting can support the strategic management process for the organisation to meet their objectives

Required:
Evaluate the various techniques used in management accounting and how the role of a Management Accountant has evolved to support the strategic management process. You need to address the following in your report:

Principles of Management Accounting

Use of techniques and methods used in Management Accounting for decision- making.
A discussion on the role of a management accountant and how it changed over the years.
Compare and contrast between traditional management accounting and the role of the Finance Business Partner.
A discussion of the strategic contribution made to the organisation by Finance Business Partners.

Required for submission.

Assignments must be type-written and submitted using Turnitin (via Moodle) in a single WORD file. Further guidance will be provided by your class tutor.
Provide full Harvard references (in-text citations and a references list) for secondary sources using the format suggested by the University of Bolton Harvard Referencing Guidelines. No hard copy is required. Your work will be assessed, and feedback provided using the grading criteria set for HE5.

Minimum Secondary Research Source Requirements:
Level HE5 - It is expected that the Reference List will contain between ten and fifteen sources. As a MINIMUM the Reference List should include two refereed academic journals and four academic books.

Sources of secondary literature

Most assignments will require you to make use of secondary literature sources. These sources may be available in paper and/or electronic form. The literatures sources that you will be expected to refer to when completing your assignments include:
Refereed academic journals – articles in such publications are evaluated by academic peers prior to publication to assess their quality and suitability.
Other academic journals – such publications normally have an editor and/or editorial board to select articles. The relevance and usefulness of such journals vary considerably.
Professional journals – articles included in such publications are often of a practical nature and more closely aligned to professional (practitioner) needs than those in academic journals.
Books – may be aimed at the academic market or at practicing professionals. It is likely that those with an academic slant will be of most relevance to you.
Newspapers – a good source of topical events and developments.

Specific Assessment Criteria
First class (70% and above):
This piece of work shows evidence of wider research with reference to a number of differing academic viewpoints. The report has recognised relevantly and discussed in detail, all the requirements on principles and techniques of management accounting, the role of a traditional management accountant and a Management Accountant Business Partners. Several reasoned and logical arguments have been developed well and supported by a wide range of appropriately researched literature. Reference to two or more academic models or examples is clear, relevant and informative. Presentation is of a high standard, and in the appropriate report format. Extensive research demonstrating use of a wide range of current secondary research sources will be evident. Academic style and referencing will be excellent.

Second class (50-69%):
A clear and informative piece of work with evidence of wider research and discussion. The essay has correctly recognised and discussed, all the requirements on principles and techniques of management accounting, the role of a traditional management accountant and a Management Accountant Business Partners. Some reasoned arguments have been developed and supported by a good number of sources. Reference to two academic models or examples is clear. Presentation is of a good standard, in the appropriate essay style. A good number of appropriate sources have been referenced well, with most complying with the Harvard style. Research demonstrating use of a wide range of current secondary research sources will be evident. Academic style and referencing will be good.

Third class (40-49%):
A reasonable attempt has been made at researching the essay but greater in-depth discussion and academic debate is required. The essay has recognised the requirements on principles and techniques of management accounting, the role of a traditional management accountant and a Management Accountant Business Partners., however mostly the discussion is superficial and lacking in any depth. Reference to two academic models or examples has been attempted. Presentation of the essay is limited. Research demonstrating use of a range of current secondary research sources will be evident. Academic style and referencing will be fair.

Fail (39% and below):
Students who do not meet the requirements of a third-class grade will not successfully complete the assessment activity.

Guidelines for the Preparation and Submission of Written Assessments

Written assessments should be word-processed in Arial or Calibri Light font size 12. There should be double-spacing and each page should be numbered.
There should be a title page identifying the programme name, module title, assessment title, your student number, your marking tutor and the date of submission.
You should include a word-count at the end of the assessment (excluding references, figures, tables and appendices).
Where a word limit is specified, the following penalty systems applies:
Up to 10% over the specified word length = no penalty
10 – 20% over the specified indicative word length = 5 marks subtracted (but if the assessment would normally gain a pass mark, then the final mark to be no lower than the pass mark for the assessment).
More than 20% over the indicative word length = if the assessment would normally gain a pass mark or more, then the final mark will be capped at the pass mark for the assessment.
All written work should be referenced using the standard University of Bolton referencing style– see: https://libguides.bolton.ac.uk/resources/referencing.

Unless otherwise notified by your Module Tutor, electronic copies of assignments should be saved as word documents and uploaded into Turnitin via the Moodle class area. If you experience problems in uploading your work, then you must send an electronic copy of your assessment to your Module Tutor via email BEFORE the due date/time.
Please note that when you submit your work to Moodle, it will automatically be checked for matches against other electronic information. The individual percentage text matches may be used as evidence in an academic misconduct investigation (see Section 13).

7. Late work will be subject to the penalties:
Up to 7 calendar days late = 10 marks subtracted but if the assignment would normally gain a pass mark, then the final mark to be no lower than the pass mark for the assignment.
More than 7 calendar days late = This will be counted as non-submission and no marks will be recorded.
Late submission of assessments on refer and those which are graded Pass/Fail only, is not permitted. Students may request an extension to the original published deadline date as described below.
8. In the case of exceptional and unforeseen circumstances, an extension of up to 14 days after the assessment deadline may be granted. This must be agreed by your Programme Leader, following a discussion the Module Tutor. You should complete an Extension Request Form available from your Tutor and attach documentary evidence of your circumstances, prior to the published submission deadline.
Extensions over 14 calendar days should be requested using the Mitigating Circumstances procedure, with the exception of extensions for individual projects and artefacts which, at the discretion of the Programme Leader, may be longer than 14 days. Requests for extensions which take a submission date past the end of the module (normally week 15) must be made using the Mitigating Circumstances procedures.
Some students with registered disabilities will be eligible for revised submission deadlines. Revised submission deadlines do not require the completion extension request paperwork.
Please note that the failure of data storage systems is not considered to be a valid reason for an extension. It is therefore important that you keep multiple copies of your work on different storage devices before submitting it.
You should always ensure you keep a copy of any assignment submitted by whatever method.

ASSIGNMENT MARKING GUIDE
Marks are awarded for structure and referencing of the essay as well as for the extent of the literature review, depth of analysis/evaluation and formation of a conclusion.

Answer is expected to include:	%
Introduction and principles of management accounting	15
Use of techniques and methods used in Management Accounting	20
A discussion on the role of a management accountant and how it changed over the years.	15
Compare and contrast between traditional management accounting and the role of the Finance Business Partner.	20
A discussion of the strategic contribution made to the organisation by Finance Business Partners	10
Formation of logical conclusion following a well-reasoned argument.	5
English/Structure/referencing/Report format / bibliography.	15

The General Assessment Criteria HE5 applies in addition to marking guide above.

GENERAL ASSESSMENT GUIDELINES – LEVEL HE5

Relevance Learning outcomes must be met for an overall pass

Knowledge and Understanding

Analysis, Creativity and Problem- Solving

Self- awareness and Reflection

Research/ Referencing

Written English

Presentation and Structure

Class I (Exceptional Quality)

85% - 100%

Work is directly relevant and expertly addresses the requirements of the brief.

Learning outcomes are met.

Demonstrates an exceptional breadth and depth of knowledge and understanding of theory and practice beyond the threshold expectation for the level.

Demonstrates sophisticated conceptual understanding of specialised areas.

Presents a perceptive synthesis and critical evaluation of findings’ drawing on a broad range of relevant sources in order to draw clear, systematic, justified conclusions.

Provides a critical insight and interprets complex matters and ideas comprehensively.

Demonstrates creative flair and a high level of originality.

Demonstrates exceptional problem- solving skills and initiative.

Provides insightful reflection and critical self- awareness in relation to the outcomes of own work and personal responsibility.

A wide range of contemporary and relevant reference sources selected and drawn upon.

Sources cited accurately in both the body of text and in the Reference List/ Bibliography.

Writing style is clear and appropriate to the requirements of the assessment. An exceptionally well written answer with competent spelling, grammar and punctuation. For example, paragraphs are well structured and include linking and signposting. Sentences are complete and different types are used.

A wide range of appropriate vocabulary is used.

The presentational style and layout are correct for the type of assignment.

Evidence of planning and logically structured. Where relevant, effective inclusion of, and reference to, figures, tables and images.

Class I (Excellent Quality)

70% - 84%

Work is relevant and comprehensively addresses the requirements of the brief.

Learning outcomes are met.

Demonstrates an excellent breadth and depth of knowledge and understanding of theory and practice for this level.

Demonstrates in-depth understanding of key areas in different contexts.

Presents an excellent appraisal of findings through the critical analysis of information sources.

Draws clear, systematic, justified and perceptive conclusions.

Demonstrates creative flair, a high level of originality and initiative.

Demonstrates a critical understanding of problem-solving approaches and applies excellent problem-solving skills.

Provides excellent reflection and self-awareness in relation to the outcomes of own work and personal responsibility.

A wide range of relevant reference sources selected and drawn upon.

Sources cited accurately in both the body of text and in the Reference List/ Bibliography.

Writing style is clear and appropriate to the requirements of the assessment. An excellently well written answer with competent, spelling, grammar and punctuation. For example, paragraphs are well structured and include linking and signposting. Sentences are complete and different types are used.

A wide range of appropriate vocabulary is used.

The presentational style and layout are correct for the type of assignment.

Evidence of planning and logically structured Where relevant, effective inclusion of, and reference to, figures, tables and images.

Class II/i (Very Good Quality)

60% - 69%

Work is relevant and addresses most of the requirements of the brief.

Learning outcomes are met.

Demonstrates a thorough breadth and depth of knowledge and understanding of theory and practice for this level.

Demonstrates very good understanding of key areas in different contexts.

Presents a perceptive appraisal of findings through the critical analysis of information.

Draws clear, justified and thoughtful conclusions.

Demonstrates a very good level of creativity and originality.

Demonstrates a critical understanding of problem-solving approaches and applies strong problem-solving skills.

Provides very good reflection and self- awareness in relation to the outcomes of own work and personal responsibility, as required by the assessment.

A range of appropriate reference sources selected and drawn upon.

Sources cited accurately in the main both the body of text and in the Reference List/Bibliography.

Writing style is clear and appropriate to the requirements of the assessment. A very well written answer with competent spelling, grammar and punctuation. For example, paragraphs are well structured and include linking and signposting. Sentences are complete and different types are used.

A range of appropriate vocabulary is used.

The presentational style and layout are correct for the type of assignment.

Evidence of planning and logically structured in the main.

Where relevant, effective inclusion of, and reference to, figures, tables and images.

Relevance Learning outcomes must be met for an overall pass

Knowledge and Understanding

Analysis, Creativity and Problem- Solving

Self- awareness and Reflection

Research/ Referencing

Written English

Presentation and Structure

Class II/ii (Good Quality) 50% - 59%

Work addresses key requirements of the brief. Some irrelevant content.

Learning outcomes are met.

Demonstrates a sound breadth and depth of knowledge and understanding of theory and practice for this level.

Demonstrates sound understanding of key areas in different contexts.

Presents a logical

appraisal of findings through the critical analysis of information.

Draws clear and justified conclusions. Demonstrates creativity and originality. Demonstrates a critical understanding of problem-solving approaches and applies effective problem-solving skills.

Provides valid reflection and self-awareness in relation to the outcomes of own work and personal responsibility, as required by the assessment.

Relevant reference sources selected and drawn upon.

Most sources accurately cited both the body of text and in the Reference List/Bibliography.

Writing style is mostly appropriate to the requirements of the assessment Grammar, spelling and punctuation are generally competent and minor lapses do not pose difficulty for the reader.

Paragraphs are structured and include some linking and signposting. Sentences are complete.

A range of appropriate vocabulary is used.

The presentational style and layout are correct for the type of assignment.

Logically structured in the most part.

Inclusion of figures, tables and images but not all relevant or referred to.

Class III (Satisfactory Quality) 40% - 49%

Work addresses the requirements of the brief, although superficially in places. Some irrelevant content.

Learning outcomes are met.

Demonstrates a sufficient breadth and depth of knowledge and understanding of theory and practice for this level.

Demonstrates understanding of a range of key areas in different contexts.

Presents valid appraisal of findings in parts following a critical appraisal of information.

Interprets a number of matters and ideas but with some descriptive passages evident which lack clear purpose.

Demonstrates creativity and originality in places.

Demonstrates a critical understanding of problem-solving approaches and applies sufficient problem- solving skills.

Provides some reflection and self-awareness in relation to the outcomes of own work and personal responsibility, as required by the assessment.

Some relevant reference sources selected and drawn upon.

Some weaknesses in referencing technique.

Writing style is occasionally not appropriate for the assessment. Grammar, spelling and punctuation are generally competent, but may pose minor difficulties for the reader. Some paragraphs may lack structure, and there is limited linking and signposting.

Some appropriate vocabulary is used

The presentational style and layout are largely correct for the type of assignment.

Adequately structured. Inclusion of some figures, tables and images but not all clear, relevant and/or referred to.

Borderline Fail

35% - 39%

Work addresses some of the requirements of the brief. Irrelevant and superficial content.

One or more learning outcomes have not been met.

Demonstrates a lack of knowledge and understanding of theory and practice for this level. Demonstrates insufficient understanding of a range of areas in different contexts.

Presents a descriptive overview of findings following some analysis of information.

Some passages lack clear purpose. Demonstrates scant creativity or originality.

Demonstrates a lack of critical understanding of problem-solving approaches and insufficient problem- solving skills.

Provides limited reflection and self-awareness in relation to the outcomes of own work and personal responsibility, when required.

Sources selected are limited and/or lack relevance.

Poor referencing technique employed.

Writing style is unclear and does not match the requirements of the assessment in question.

Deficiencies in spelling, grammar and punctuation makes reading difficult and arguments unclear in places. Paragraphs are poorly structured.

For the type of assignment the presentational style, layout and/or structure are lacking.

Inclusion of figures, tables and images but not clear, relevant and/or referred to.

Fail

Work does not address the requirements of the brief. Irrelevant and superficial content.

One or more learning outcomes have not been met.

Demonstrates inadequate knowledge and understanding of theory and practice for this level.

Demonstrates insufficient understanding of relevant areas.

Presents a descriptive overview of findings with little consideration of the quality of information drawn upon.

Demonstrates little or no creativity. Demonstrates a lack of understanding of problem-solving approaches and limited problem- solving skills.

Provides inadequate reflection and self-awareness in relation to the outcomes of own work and personal responsibility, when required.

An absence of academic and relevant sources selected and drawn upon.

Poor referencing technique employed.

Writing style is unclear and does not match the requirements of the assessment in question.

Deficiencies in spelling, grammar and punctuation makes reading difficult and arguments unclear. Unstructured paragraphs.

For the type of assignment the presentational style, layout and/or structure are lacking.

Inclusion of figures, tables and images but not clear, relevant and/or referred to.

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LO1 Categorise management accounting and specific quantitative techniques.

ACC5002 Management Accounting and Decision Making

100% Plagiarism Free & Custom Written, Tailored to your instructions

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