1. Discuss the extent to which ‘strategic management accounting’ represents a new
dimension of management accounting.
2. Critically examine the interrelationships between motivation and performance
appraisal and discuss the implications of such interrelationships for management
3. Examine the extent to which it is possible for a multinational organisation to specify an optimal transfer pricing system.
4. For a university library that provides services to other university departments:
(i) explain, and evaluate the suitability of, the transfer pricing mechanisms that
might be used to charge library services to other departments;
(ii) outline the effects that the resultant library charges might have on the levels
of innovation and creativity within the client departments.
5. As the management accountant of an international distribution company, you
have been asked to make a brief presentation to the company’s senior management on the nature and coverage of strategic management accounting (SMA).
Prepare some notes on the content of the proposed presentation which should:
(i) discuss the coverage of SMA;
(ii) analyse the claimed advantages of SMA;
(iii) discuss the possible problems of implementing SMA within the company.
6. Assess the relevance to today’s management accountant of the economics-based
analysis of the transfer pricing problem. Assess critically the alternative practical
approaches to the establishment of transfer prices.
7. Discuss the extent to which activity-based cost management and business process
re-engineering fall within the domain of management accountants. What do you
consider to be the main limitations of these approaches?
8. It has been suggested that the nature of management accounting is changing such
that management accounting may cease to exist as a separate discipline in future
years. Give, and justify, your opinion on whether management accounting is
doomed to extinction.
9. Examine the management accounting related difficulties encountered within an
internationally divisionalised organisation.
10. ‘Strategic management accounting is merely good management accounting’.
Critically assess this statement.
11. Emmanuel and Gee (1982) discuss the strengths and weaknesses of a two-part,
fairer approach to setting transfer prices. Discuss the validity of such a transfer
pricing approach for the recharging of the computer services department of a
health authority to other departments within that authority. Your discussion should
include an evaluation of the suitability of other transfer pricing approaches that
might be used in this context.