Module Learning Outcomes:

This assignment is designed to assess the following module learning outcomes. However,  your submission will be marked using the Grading Criteria given in the section on the next page.

LO3.  Analyse the nature and role of management accounting in different organisational contexts

LO4.  Assess the behavioural issues which have to be considered by management accountants;

LO5.  Evaluate the usefulness of management accounting techniques and reports in specific contemporary situations.

Please note that these learning outcomes will be covered by addressing the requirement. You should not attempt to address them directly.

Assignment:

An effective management control system (MCS) is usually seen as critical in helping ensure

that an organisation achieves its objectives. These objectives can be both financial and non-

financial and increasingly include consideration of sustainability.

Requirement:

By comparing the experiences of the organisations studied in Beusch et al (2022) and

Narayanan and Boyce (2019) critically evaluate to what extent it is possible to pursue

sustainability by incorporating it into an organisation’s MCS.

Your answer should be supported by evidence and arguments from the articles listed on the next page, which can all be obtained via http://findit.bham.ac.uk/

They are listed in the order that it is suggested that you read them, not as they should appear in your reference list:

1.   Simons, R. (1995) ‘Control in an Age of Empowerment’, Harvard Business Review, 73

(2) , pp. 80-88.

2.   Beusch, P., Frisk, J. E., Rosén, M. & Dilla, W. (2022) 'Management control for

sustainability: Towards integrated systems', Management Accounting Research, 54, (100777), pp. 1-14.

3.   Narayanan, V. & Boyce, G. (2019) 'Exploring the transformative potential of

management control systems in organisational change towards sustainability', Accounting, Auditing & Accountability Journal, 32, pp. 1210-1239

Your answer should be based on the articles listed above only. You must NOT use

additional articles or resources to support your answer.

Grading Criteria / Marking Rubric

Your submission will be graded according to the following criteria:

Has the student:

1.   provided a thorough comparison of the attempts to pursue sustainability by incorporating it into an organisation’s MCS contained in the two articles?

2.   provided a thorough critical evaluation of  attempts to pursue sustainability by

incorporating it into an organisation’s MCS, including a clear conclusion as to role of MCSs in sustainability?

3.   used the Levers of Control framework effectively in their comparison and critical evaluation?

4.   structured their essay in a logical manner and written in an appropriate style?

5.   referenced their work accurately?

6.   included an appendix as required?

See the marking rubric at the end of the remit for more information on how your work will be marked and graded.