CBEP

CBEP LITERATURE REVIEW TOPIC 2018/19

SPECIALISM: ACCOUNTING & FINANCE

Management control and performance measurement

There is a significant body of literature concerning the use of management accounting techniques as part of the internal control mechanisms of an organisation. Possible research areas include: theoretical perspective on accounting and control; the use and impact of control techniques; and the role and impact of budgeting in organisations. In addition students might like to explore popular techniques such as the Balanced Scorecard. This topic is not confined to profit organisations, students could explore not for profit organisations where accounting control systems have increased in importance. Possible research areas include: ‘new public management’; the influence of the private sector on public sector accounting; and the problems of accountability and performance measurement.

Literature Review Question

The literature review is a 5700-6300 word desk-based project and is worth 75% of the marks on this module. It is due in on 1ST April 2019 and should be submitted electronically in the usual way.

The literature review allows you to explore an area of your own academic interest in depth, to demonstrate your interpretation and evaluation skills and to give you the chance to make recommendations for practice. This is done through:

· reviewing, summarising and evaluating the literature on a topic of your choice from a broad list of topics provided by us

· critiquing the methodologies and methods used in the topic literature

· bringing together your findings to suggest new ideas such as models or gaps

· suggesting areas for further research

· suggesting implications for managerial or policy practice

You may, ONLY if this is agreed with your supervisor, choose to analyse secondary data (in the form of an existing data-set) as part of the review. Whether or not your supervisor agrees this will depend on (a) the existence of a suitable data-set, and (b) our assessment of your analytical skills. We will not agree to your doing this if, in our opinion, the likely outcome will be disadvantageous to you (i.e. if we feel you would get a better mark if you do not do it). No primary data collection and analysis is permitted in the project.

FAQs – PLEASE READ

Where do I find the right kind of literature to review?

The information from your review should come from academic papers published in respected academic journals, edited books, and monographs, with a minimum (definitely less than 5% in total) from textbooks, news media, practitioner publications, websites, or other such sources. These articles can be found using the databases outlined in the library workbook, including Google Scholar.

How important is referencing?

The consistent and accurate use of an approved referencing system is an important aspect of academic literacy and is crucial in the effective presentation of your work (20% of assessment weighting for the literature review). It is as important as correct spelling and good use of English. Failure to reference properly will lose you a significant number of marks. In cases where citations in the text are missing from the reference list, the penalty may amount to as much as a degree class (10%) or more and may result in you failing the assignment. At worst, you may face being investigated for an assessment offence.

What is included in the word count?

There is no +/- 10% rule. The word count includes everything in the main body of the text listed here: abstract, contents page, text, headings, tables, citations, quotes, lists, acronyms and numbers expressed as digits or in words. It does NOT include the reference list at the end of the project.

How do I format my literature review?

· Formatting and references should be in the UWE version of the Harvard style.

· You may include figures and tables in the body of the text.

· The cover sheet should include title of the review, module name, name of your supervisor, your student number and word count. Do not use artwork.

· The title of the review should follow an academic style and should not normally be phrased as a question: “[Topic or Sub-Topic Title]: A Review of the Literature” should be the form in most cases.

· The second sheet should include an abstract of up to 150 words (included in the word count) in which you summarise the key points from your review.

· The third sheet should be a contents page, with major sections of the review listed and relevant page numbers given (included in the word count).

· The review should start on the fourth page.

· The structure of the review should include an introduction, the main body of the review organised by themes, issues and/or debates in the literature, conclusions (included in the word count) and reference list (not included in the word count).

· You may choose to have a separate section within the main body in which you review methodological issues in the literature as a whole, or you may do this within each theme, but you must ensure this aspect is adequately covered .

· You are also required to include a section, as the last sub-section of the main body, dealing with the implications of your analysis for management action and/or policy

· Use a clear heading format but use headings sparingly: we expect you to use main and second-level headings only.

· All references in the text should be included in the reference list at the end of the review in the UWE Harvard style. This should be in alphabetical order. Do not provide separate lists for books, journals, websites, etc. Do not provide a separate bibliography of sources you have read but not cited. Any review which does not include a list of references will automatically fail.

· Avoid appendices. In particular, do not use appendices to try to expand the word-count.

· All pages must be numbered and show your student number.

· The assignment should be proof-read and spell-checked. Typographical and spelling errors will be penalised.

· Any acknowledgements should be presented in an endnote following your conclusion and preceding your references.

· The literature review should be word-processed.

· The literature review MUST be submitted as a .pdf file. This is to ensure that you original formatting is preserved.

· We may use the electronic submission to check your work with plagiarism detection software.