Learning objectives
Learning objective 1: Demonstrate an understanding of applied a research problems in management accounting, and prepare strategies for their solution
Learning objective 2: Demonstrate an understanding of applied research methods
Learning objective 3: Collect and analyse accounting research data using applied research methods
Learning objective 4: Designing applied accounting research methods
Requirement
There are three (3) questions and each question has requirements. All requirements for these three (3) questions must be answered within a total word limit of 2,000 words (excluding the reference list). Note: marks are also awarded for appropriate referencing and professional communication and presentation (see the end of the assignment).
You should use the research articles or professional articles related to this course as the basis for the evidence or examples in the specific requirements of a question related to that topic. You will find references within those articles that may also help you in answering the questions. It is expected you will use in text referencing in your answers to the three questions. Please remember to use the following Harvard guide for a reference when you provide the source of your examples. An item in the reference list would appear as follows: W Alissa, V Capkun, T Jeanjean, N Suca, 2014. An empirical investigation of the impact of audit and auditor characteristics on auditor performance, Accounting, Organizations and Society, Volume 39, Issue 7, October, Pages 495-510. When the same paper is referred to in the body of the text it would be shown as: (Alissa et al. 2014). Please use et al. when there are more than two authors.
Question one - drafting a research proposal
You are a member of the health and safety committee at the Quick and Fast Courier Company. The company prides itself on its ability to deliver packages quickly throughout Australia. The company has offices in each state of Australia. Recently there has been a significant increase in workplace accidents. The company wants to gather opinions from its staff (both managers and delivery people) about what can be done to improve workplace health and safety practices. They ask you to carry out the research for them.
Requirements for question 1:
a) Explain, providing reasons, whether you believe, a qualitative or a quantitative approach is appropriate for this research. (While a mixed
method might be a suitable option please choose only between a qualitative or a quantitative approach.)
b) Write a research proposal outlining how you will go about this task. In your proposal address the following:
- the objective of the research
- who the participants will be
- how the participants will be selected
- how the data will be collected from participants
- how data will be analysed.
Question two - research in management accounting, participation in budgets and cultural considerations
The Super Stationary Company buys and sells stationary products. Jenny Jones, a manager in the company, recently attended some management training and was told that when employees participate in goal setting they have greater commitment to those goals. Jenny is excited and wants to introduce participative budgeting to The Super Stationary Company. Jenny discusses her plans with the CEO Paul Paper. Paul has been the CEO for a long time and comes from a tradition of leading from the top rather than consulting with his workers. Jenny's enthusiasm is contagious and Paul agrees that she can look for some journal articles that support her view. After a week, Paul starts to regret his decision to allow the workers to participate in company goal setting. He asks (1) Jenny to provide arguments why Paul should continue with her suggestion and (2) you, his personal assistant, to provide some alternative views from research about the value of goal participation and goal commitment.
a) Write a paragraph to outline the arguments (from research articles) that Jenny will put forward to show that goal-setting participation leads to goal commitment.
b) Write a paragraph, citing research, that shows there are other factors besides goal-setting participation that lead to goal commitment.
Paul Paper was out playing golf with the managing director of another company Wendy Wise. Paul asked Wendy Wise what she thought about participation in goal setting. Wendy mentioned she had read some research that suggested participation in budgeting differs between countries. Paul is considering expanding his business into Asia and France. He asks you to find out whether employees in those countries would want to participate in budgeting.
c) Write a paragraph, citing research, that explains how employees in Asia and France may have different attitudes towards participation in budgeting.
Question three - research in management accounting, implementing the balanced scorecard
Betty Brave is the CEO and founding director of Brave Enterprises, a "not-for-profit" organisation. The organisation runs outdoor education programs that help disadvantaged young people develop, confidence, communication, teambuilding and resilience skills. Betty recently completed a Masters of Business Administration (MBA). During her studies, Betty learned about performance measurement in organisations. Betty is keen to implement the balanced scorecard at Brave Enterprises. You have been the accountant at Brave Enterprises for six months. Betty asks you to provide a report explaining how implementing the balanced scorecard might benefit her business. She wants to know if there is a proven successful way to implement the balanced scorecard. Betty knows that the balanced scorecard was developed for "for-profit" organisations and she would like your advice about its appropriateness for a "not- for-profit" organisation. Betty would like to know what research has been done about the balanced scorecard that might be helpful in answering her questions.
Prepare a report for Betty Brave containing the following:
a) executive summary (one paragraph)
b) introduction
c) brief description of the balanced scorecard
d) how implementing the balanced scorecard might help an organisation, including research that shows benefits from introducing the balanced scorecard
e) how to implement the balanced scorecard, based on research of successful implementation of the balanced scorecard
f) research to support any special considerations needed for implementing the balanced scorecard in a "not-for-profit" organisation
g) conclusion