Robert Kaplan
Robert Kaplan has “claimed that there is a simple cause-effect relationship between (management) accounting change and its environment, implying the idea that signals from the environment have to, and will, change (management) accounting. There are also other corresponding arguments that not only accept that (management) accounting systems could change but that they must change in order to keep pace with other trends in development or simply to retain their reliability. However (on the other hand), it is often argued or observed, that management accounting change is difficult to implement (in practice)” (Granlund, 2001 p. 144).
In the light of the above statement, discuss the forces of change, innovation and continuity underlying the design and operation of management accounting systems, in recent times.
Granlund, M. (2001). Towards explaining stability in and around management accounting systems. Management Accounting Research, 12 (2), 141 – 166.

Overall word limit: 1,500 words maximum.

The submission date is 13 March 2014.


Your completed assignment must be uploaded to DUO no later than NOON. A mark of zero will be recorded for work uploaded after noon. Ensure you leave sufficient time to fully complete the upload process and check that you have received a receipt.

An IDENTICAL paper copy should be placed in the post box outside the Undergraduate Admin Office in the Business School no later than 3 pm. Work will not be marked unless this identical paper copy is received.
Assignments should be typed, using 1.5 spacing and an easy-to-read 12-point font. You should use double-sided printing, and ensure that assignments are securely bound. Written assignments and dissertations/business projects must not exceed the word count indicated in the module handbook/assessment brief.
The word count should:
? Include all the text, including title, preface, introduction, in-text citations, quotations, footnotes and any other items not specifically excluded below.
? Exclude diagrams, tables (including tables/lists of contents and figures), equations, executive summary/abstract, acknowledgements, declaration, bibliography/list of references and appendices. However, it is not appropriate to use diagrams or tables merely as a way of circumventing the word limit. If a student uses a table or figure as a means of presenting his/her own words, then this is included in the word count.
Examiners will stop reading once the word limit has been reached, and work beyond this point will not be assessed. Checks of word counts will be carried out on submitted work, including any assignments or dissertations/business projects that appear to be clearly over-length. Checks may take place manually and/or with the aid of the word count provided via an electronic submission. Where a student has intentionally misrepresented their word count, the School may treat this as an offence under Section IV of the General Regulations of the University. Extreme cases may be viewed as dishonest practice under Section IV, 5 (a) (x) of the General Regulations.
Very occasionally it may be appropriate to present, in an appendix, material which does not properly belong in the main body of the assessment but which some students wish to provide for the sake of completeness. Any appendices will not have a role in the assessment – examiners are under no obligation to read appendices and they do not form part of the word count. Material that students wish to be assessed should always be included in the main body of the text.
Guidance on referencing can be found in the programme handbook and on DUO.

Performance in the summative assessment for this module is judged against the following criteria:
• Relevance to question(s)
• Organisation, structure and presentation
• Depth of understanding
• Analysis and discussion
• Use of sources and referencing
• Overall conclusions

Students suspected of plagiarism, either of published work or the work of other students, or of collusion will be dealt with according to School and University guidelines.




Robert Kaplan