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Management Accounting

Willie Seal, University of Essex, UK
Ray Garrison, Brigham Young University, Provo, Utah, USA
Eric Noreen, INSEAD, France

Management Accounting in its organizational and institutional context: a case study perspective

Self-test Questions


1	One of the following is not a reason for using real life case studies (Learning Objective 1 Ch 21)
		A)	Techniques may not be used in the ways intended
		B)	Case Studies show up the fact that nearly all Management Accounting techniques came as a result came as result of examining new technologies/competition
		C)	Case Studies give a critical understanding of possibilities and design
		D)	Real life can be confused, muddled and conflict riven


2	One of the following is not a dichotomy proposed by Burns & Scapens (Learning Objective 2 Ch 21)
		A)	Regressive versus Progressive
		B)	Psychic versus Psycho
		C)	Revolutionary versus Evolutionary
		D)	Formal versus Informal


3	One of the following is not a result of recent theoretical approaches to understanding (Learning Objective 3 Ch 21)
		A)	The organisation is seen as a tripartite manifestation of managerial interstellar logic
		B)	The organisational outcomes of an implementation process are likely to be uncertain
		C)	The new institutionalism has adopted a more sophisticated way of analysing working practice
		D)	The importance of legitimacy in explaining organisational structures and working practices


4	One of the following is not an historical reason for the development of incorrect accounting techniques (Learning Objective 4 Ch 21)
		A)	The fact that accounting in Belgium is an art rather than a scientific subject, resulted in its development in a hyper-balletic form
		B)	Engineers lost out to accounting and hence lost control of scientific managerial controls
		C)	The emphasis on financial accounting by the professions in the UK resulted in downgrading of Management Accounting
		D)	The over reliance of US managers on accounting numbers, leading to short-termism


5	One of the following is not claimed as a benefit of case studies (Learning Objective 5 Ch 21)
		A)	Tests the ability to prioritise and choose the most important issues
		B)	Teach and assess Management Accounting skills
		C)	Develops new skills such as report writing
		D)	Helps reduce stress by mimicking real life situations

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