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по дисциплине
Правительство Российской Федерации
Государственное образовательное бюджетное учреждение
Высшего профессионального образования
«Государственный университет - Высшая школа экономики»
Санкт-Петербургский филиал
Факультет экономики
Темы эссе (презентации)
по дисциплине
«Управленческий учет»
для направлений подготовки бакалавра
080100.62 «Экономика»
080200.62 «Менеджмент»
Автор программы:
Волкова Ольга Николаевна
volkova@hse.spb.ru
Одобрена на заседании кафедры финансовых рынков и финансового менеджмента «___»______________ 201 г
Зав. кафедрой Рогова Е.М. _____________________
Согласована УМО «___»______________ 201 г
Начальник [Введите И.О. Фамилия] _____________________
Утверждена Советом факультета [Введите название факультета] «___»_____________201 г
Председатель Совета факультета [Введите И.О. Фамилия] _____________________
Санкт-Петербург, август 2012
Список тем эссе (презентации)
| Темы эссе (презентации) | Срок представления эссе (презентации) для направления | ||
| 080100.62 Экономика | 080200.62 Менеджмент | ||
| Public Interest Framework for the Profession of Management Accountant (Financial Analyst, Financial Manager, Economist) | 10 .09.12 17.09.12 | 14.09.12 21.09.12 | |
| Consideration of costs and benefits for society as a whole at the Profession of Management Accountant (Financial Analyst, Financial Manager, Economist) | 10 .09.12 17.09.12 | 14.09.12 21.09.12 | |
| Issues for the cultural and ethical diversity in Management Accounting (Finance, Financial Management) | 10 .09.12 17.09.12 | 14.09.12 21.09.12 | |
| The Diverse Roles of Professional Accountants in Business | 10 .09.12 17.09.12 | 14.09.12 21.09.12 | |
| Cost Management | 24.09.12 01.10.12 | 28.09.12 5.10.12 | |
| Target Costing | 24.09.12 01.10.12 | 28.09.12 5.10.12 | |
| Activity-Based Costing | 01.10.12 08.10.12 | 05.10.12 12.10.12 | |
| Activity-Based Budgeting | 01.10.12 08.10.12 | 05.10.12 12.10.12 | |
| Time-Based Costing | 01.10.12 08.10.12 | 05.10.12 12.10.12 | |
| Value-Chain Management | 01.10.12 08.10.12 | 05.10.12 12.10.12 | |
| The Business Reporting Supply Chain | 01.10.12 08.10.12 | 05.10.12 12.10.12 | |
| Professional Codes of Ethics in Finance and Accounting | 08.10.12 15.10.12 | 12.10.12 19.10.12 | |
| Professional Responsibility for the Financial Information Transparency | 08.10.12 15.10.12 | 12.10.12 19.10.12 | |
| Creative Accounting and Financial Reporting | 08.10.12 15.10.12 | 12.10.12 19.10.12 | |
| Rebuilding Public Confidence in Financial Reporting | 08.10.12 15.10.12 | 12.10.12 19.10.12 | |
| Adherence to democratic principles and processes at the Financial and Management Reporting | 08.10.12 15.10.12 | 12.10.12 19.10.12 | |
| Challenges and Successes In Implementing International Standards in Accounting and Finance | 15.10.12 22.10.12 | 19.10.12 26.10.12 | |
| Business Reporting Beyond the Crisis | 15.10.12 22.10.12 | 19.10.12 26.10.12 | |
| Fraud Investigations | 12.11.12 19.11.12 | 16.11.12 23.11.12 | |
| Anti-Money Laundering | 12.11.12 19.11.12 | 16.11.12 23.11.12 | |
| Financial Control Issues | 12.11.12 19.11.12 | 16.11.12 23.11.12 | |
| Environmental Management Accounting | 19.11.12 26.11.12 | 23.11.12 30.11.12 | |
| XBRL | 19.11.12 26.11.12 | 23.11.12 30.11.12 | |
| EVA | 19.11.12 26.11.12 | 23.11.12 30.11.12 | |
| Strategical Management Accounting | 19.11.12 26.11.12 | 23.11.12 30.11.12 | |
| “Beyond Budgeting” Concept | 19.11.12 26.11.12 | 23.11.12 30.11.12 | |
| Performance evaluation | 26.11.12 01.12.12 | 30.11.12 07.12.12 | |
| Non-financial performance evaluation | 26.11.12 01.12.12 | 30.11.12 07.12.12 |
Список статей для подготовки эссе (презентации)
| Реквизиты статьи | Срок представления эссе (презентации) для направления | ||
| 080100.62 Экономика | 080200.62 Менеджмент | ||
| Management accounting as practice Ahrens, T. | Chapman, C.S. Accounting, Organizations and Society Volume 32, Issue 1-2, January 2007, Pages 5-31 http://www.scopus.com/record/display.url?eid=2-s2.0-33751407714&origin=inward&txGid=zaRULjQwJfystn_W9BvoFQH%3a4 | 10 .09.12 17.09.12 | 14.09.12 21.09.12 | |
| Mapping management accounting: graphics and guidelines for theory-consistent empirical research Joan Luft | Michael D. Shields Accounting, Organizations and Society Volume 28, Issues 2–3, February–April 2003, Pages 169–249 http://www.sciencedirect.com/science/article/pii/S0361368202000260 | 10 .09.12 17.09.12 | 14.09.12 21.09.12 | |
| Professional identity of management accountants: leadership in changing environments http://www.cimaglobal.com/Documents/Thought_leadership_docs/Management%20and%20financial%20accounting/professional-identity.pdf | 10 .09.12 17.09.12 | 14.09.12 21.09.12 | |
| Formal and informal feedback in management accounting http://www.cimaglobal.com/Documents/Thought_leadership_docs/Formal-informal-feedback-in-management-accounting.pdf | 10 .09.12 17.09.12 | 14.09.12 21.09.12 | |
| OFFSHORE ACCOUNTING OUTSOURCING: THE CASE OF INDIA Brian Nicholson, Aini Aman http://www.icaew.com/~/media/Files/Technical/Research-and-academics/publications-and-projects/financial-and-management-publications/briefing-offshore-accounting-outsourcing-the-case-of-india.pdf | 10 .09.12 17.09.12 | 14.09.12 21.09.12 | |
| Experiencing change in German controlling: management accounting in a globalising world http://www.cimaglobal.com/Documents/Thought_leadership_docs/cid_ressum_German_controlling_and_management%20accounting_dec_2009.pdf | 24.09.12 01.10.12 | 28.09.12 5.10.12 | |
| Antecedents and consequences of cost information usage in decision making Michael S.C. Tse Advances in Management Accounting, Volume 19, 2011, pp.205-223 http://www.emeraldinsight.com/books.htm?issn=1474-7871&volume=19&chapterid=1906574&show=abstract | 24.09.12 01.10.12 | 28.09.12 5.10.12 | |
| A review and discussion of management control in inter-firm relationships: Achievements and future directions Caglio, A. | Ditillo, A. Accounting, Organizations and Society Volume 33, Issue 7-8, October 2008, Pages 865-898 http://www.scopus.com/record/display.url?eid=2-s2.0-54049129200&origin=inward&txGid=zaRULjQwJfystn_W9BvoFQH%3a12 | 01.10.12 08.10.12 | 05.10.12 12.10.12 | |
| Effect of internal cost management, information systems integration, and absorptive capacity on inter-organizational cost management in supply chains Dutch Fayard | Lorraine S. Lee | Robert A. Leitch | William J. Kettinger Accounting, Organizations and Society Volume 37, Issue 3, April 2012, Pages 168–187 http://www.sciencedirect.com/science/article/pii/S036136821200013X | 01.10.12 08.10.12 | 05.10.12 12.10.12 | |
| Activity based costing in China http://www.cimaglobal.com/Documents/Thought_leadership_docs/6Activity-based-costing-China.pdf | 01.10.12 08.10.12 | 05.10.12 12.10.12 | |
| Designing value and valuing design http://www.cimaglobal.com/Documents/Thought_leadership_docs/Designing%20value%20and%20valuing%20design.pdf | 01.10.12 08.10.12 | 05.10.12 12.10.12 | |
| Time estimates as cost drivers http://www.cimaglobal.com/Documents/Thought_leadership_docs/cid_ressum_time_estimates_as_cost_drivers_mar09.pdf | 01.10.12 08.10.12 | 05.10.12 12.10.12 | |
| Assessing the Contribution of Product Life Cycle Cost Analysis, Customer Involvement, and Cost Management to the Competitive Advantage of Firms Alan S. Dunk Advances in Management Accounting, Volume 20, 2012, pp.29-45 http://www.emeraldinsight.com/books.htm?issn=1474-7871&volume=20&chapterid=17031729&show=abstract | 01.10.12 08.10.12 | 05.10.12 12.10.12 | |
| Why the proper definition of the ABC matters: A note John A. Brierley Advances in Management Accounting, Volume 19, 2011, pp.225-249 http://www.emeraldinsight.com/books.htm?issn=1474-7871&volume=19&chapterid=1906575&show=abstract | 01.10.12 08.10.12 | 05.10.12 12.10.12 | |
| Quantifying the impact of cost accounting system design on manufacturing performance: a simulation approach Robert Hutchinson Advances in Management Accounting, Volume 18, 2010, pp.81-109 http://www.emeraldinsight.com/books.htm?issn=1474-7871&volume=18&chapterid=1838228&show=abstract | 01.10.12 08.10.12 | 05.10.12 12.10.12 | |
| The crisis of fair-value accounting: Making sense of the recent debate Laux, C. | Leuz, C. Accounting, Organizations and Society Volume 34, Issue 6-7, October 2009, Pages 826-834 http://www.scopus.com/record/display.url?eid=2-s2.0-68149096645&origin=inward&txGid=zaRULjQwJfystn_W9BvoFQH%3a8 | 08.10.12 15.10.12 | 12.10.12 19.10.12 | |
| Acting under pressure – how management accountants manage ethical issues http://www.cimaglobal.com/Documents/Thought_leadership_docs/Sustainability%20and%20Climate%20Change/Under-pressures.pdf | 08.10.12 15.10.12 | 12.10.12 19.10.12 | |
| Maximising shareholder value: achieving clarity in decision-making http://www.cimaglobal.com/Documents/Thought_leadership_docs/MigratedDocsMarch2010/Resouces%20(pdfs)/Technical%20reports/Maximising%20shareholder%20value%20achieving%20clarity%20in%20decision-making.pdf | 08.10.12 15.10.12 | 12.10.12 19.10.12 | |
| Identifying best practice integrated design and management accounting processes http://www.cimaglobal.com/Documents/ImportedDocuments/tech_ressum_identifying_best_practice_integrated_design_2005.pdf | 08.10.12 15.10.12 | 12.10.12 19.10.12 | |
| Management control systems and strategy: A resource-based perspective Jean-François Henri Accounting, Organizations and Society Volume 31, Issue 6, August 2006, Pages 529–558 http://www.sciencedirect.com/science/article/pii/S0361368205000371 | 12.11.12 19.11.12 | 16.11.12 23.11.12 | |
| Standard costing: insights from leading companies http://www.cimaglobal.com/Documents/Thought_leadership_docs/StandardCosting2010Insightsfromcompanies.pdf | 12.11.12 19.11.12 | 16.11.12 23.11.12 | |
| Improving cash flow using credit management http://www.cimaglobal.com/Documents/Thought_leadership_docs/cid_improving_cashflow_using_credit_mgm_Apr09.pdf.pdf | 12.11.12 19.11.12 | 16.11.12 23.11.12 | |
| Control of top management teams in Spanish hospitals http://www.cimaglobal.com/Documents/Thought_leadership_docs/control-of-top-management.pdf | 12.11.12 19.11.12 | 16.11.12 23.11.12 | |
| The effect of intrinsic and extrinsic rewards on the perceptions of middle level managers http://www.cimaglobal.com/Documents/ImportedDocuments/cid_ressum_the_effect_of_intrinsic_and_extrinsic_rewards_dec2008.pdf | 12.11.12 19.11.12 | 16.11.12 23.11.12 | |
| Fraud risk management: a guide to good practice http://www.cimaglobal.com/Documents/ImportedDocuments/tech_ressum_identifying_best_practice_integrated_design_2005.pdf | 12.11.12 19.11.12 | 16.11.12 23.11.12 | |
| Good Practice in Tackling External Fraud http://www.fee.be/fileupload/upload/Good%20Practice%20in%20Tackling%20External%20Fraud%2005112511200542945.pdf | 12.11.12 19.11.12 | 16.11.12 23.11.12 | |
| How SMEs can reduce the risk of fraud http://www.fee.be/fileupload/upload/How%20SMEs%20can%20reduce%20the%20Risk%20of%20Fraud%2005117112005121149.pdf | 12.11.12 19.11.12 | 16.11.12 23.11.12 | |
| Management Control Systems Dilemma: Reconciling Sustainability with Information Overload Advances in Management Accounting, Volume 20, 2012, pp.1-28 http://www.emeraldinsight.com/books.htm?issn=1474-7871&volume=20&chapterid=17031728&show=abstract | 12.11.12 19.11.12 | 16.11.12 23.11.12 | |
| Assessing the effectiveness of NHS budgeting http://www.cimaglobal.com/Documents/Thought_leadership_docs/NHS-public-sector/nhs-effectiveness-2011.pdf | 19.11.12 26.11.12 | 23.11.12 30.11.12 | |
| Annuality in public budgeting: an exploratory study http://www.cimaglobal.com/Documents/Thought_leadership_docs/Annuality%20in%20public%20budgeting%20an%20exploratory%20study.pdf | 19.11.12 26.11.12 | 23.11.12 30.11.12 | |
| Budgeting and innovation: complements or contradictions http://www.cimaglobal.com/Documents/Thought_leadership_docs/MigratedDocsMarch2010/Resouces%20(pdfs)/Research%20full%20reports/Budgeting%20and%20innovation%20complements%20or%20contradictions.pdf | 19.11.12 26.11.12 | 23.11.12 30.11.12 | |
| Better budgeting http://www.cimaglobal.com/Documents/ImportedDocuments/betterbudgeting_techrpt_2004.pdf | 19.11.12 26.11.12 | 23.11.12 30.11.12 | |
| Re-inventing budgeting: the impact of third-way modernisation on local government budgeting http://www.cimaglobal.com/Documents/Thought_leadership_docs/MigratedDocsMarch2010/Resouces%20(pdfs)/Research%20executive%20summaries/Re-inventing%20budgeting%20the%20impact%20of%20third%20way%20modernisation%20on%20local%20government%20budgeting.pdf | 19.11.12 26.11.12 | 23.11.12 30.11.12 | |
| Improving cash flow using credit management http://www.cimaglobal.com/Documents/Thought_leadership_docs/cid_improving_cashflow_using_credit_mgm_Apr09.pdf.pdf | 19.11.12 26.11.12 | 23.11.12 30.11.12 | |
| Value-Based Performance Management Christian Faupel Advances in Management Accounting, Volume 20, 2012, pp.187-208 http://www.emeraldinsight.com/books.htm?issn=1474-7871&volume=20&chapterid=17031735&show=abstract | 19.11.12 26.11.12 | 23.11.12 30.11.12 | |
| The Impact of Enterprise Resource Planning Systems on Management Accounting: an Australian Study Beverley Jackling, Gary Spraakman http://w3.unisa.edu.au/commerce/docs/the%20impact%20of%20enterprise%20resource%20planning%20systems%20on%20management%20accounting.pdf | 19.11.12 26.11.12 | 23.11.12 30.11.12 | |
| The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance Hall, M. Accounting, Organizations and Society Volume 33, Issue 2-3, February 2008, Pages 141-163 http://www.scopus.com/record/display.url?eid=2-s2.0-37349028010&origin=inward&txGid=zaRULjQwJfystn_W9BvoFQH%3a6 | 26.11.12 01.12.12 | 30.11.12 07.12.12 | |
| Reducing conflict in balanced scorecard evaluations Wong-On-Wing, B. | Guo, L. | Li, W. | Yang, D. Accounting, Organizations and Society Volume 32, Issue 4-5, May 2007, Pages 363-377 http://www.scopus.com/record/display.url?eid=2-s2.0-33847058018&origin=inward&txGid=zaRULjQwJfystn_W9BvoFQH%3a10 | 26.11.12 01.12.12 | 30.11.12 07.12.12 | |
| Organizational culture and performance measurement systems Jean-François Henri Accounting, Organizations and Society Volume 31, Issue 1, January 2006, Pages 77–103 http://www.sciencedirect.com/science/article/pii/S0361368204000832 | 26.11.12 01.12.12 | 30.11.12 07.12.12 | |
| The role of performance measurement and evaluation in building organizational capabilities and performance Jennifer Grafton | Anne M. Lillis | Sally K. Widener Accounting, Organizations and Society Volume 35, Issue 7, October 2010, Pages 689–706 http://www.sciencedirect.com/science/article/pii/S0361368210000577 | 26.11.12 01.12.12 | 30.11.12 07.12.12 | |
| The Balanced Scorecard: what is the score? A rhetorical analysis of the Balanced Scorecard Hanne Nørreklit Accounting, Organizations and Society Volume 28, Issue 6, August 2003, Pages 591–619 http://www.sciencedirect.com/science/article/pii/S0361368202000971 | 26.11.12 01.12.12 | 30.11.12 07.12.12 | |
| Financial performance of state owned enterprises in emerging economies http://www.cimaglobal.com/Documents/Thought_leadership_docs/NHS-public-sector/R372%20financial%20portfolio%20(4).pdf | 26.11.12 01.12.12 | 30.11.12 07.12.12 | |
| Public sector performance: a global perspective http://www.cimaglobal.com/Documents/Thought_leadership_docs/NHS-public-sector/public_sector_report_web_oct_2011.pdf | 26.11.12 01.12.12 | 30.11.12 07.12.12 | |
| CIMA Strategic Scorecard™: full report http://www.cimaglobal.com/Documents/Thought_leadership_docs/CIMA%20Strategic%20scorecard%20-%20%20boards%20engaging%20in%20strategy.pdf | 26.11.12 01.12.12 | 30.11.12 07.12.12 | |
| Creating and popularising a global management accounting idea: the balanced scorecard http://www.cimaglobal.com/Documents/R175%20Marketing%20final%20V2.pdf | 26.11.12 01.12.12 | 30.11.12 07.12.12 | |
| Effective performance management with the balanced scorecard http://www.cimaglobal.com/Documents/ImportedDocuments/Tech_rept_Effective_Performance_Mgt_with_Balanced_Scd_July_2005.pdf | 26.11.12 01.12.12 | 30.11.12 07.12.12 | |
| A practitioner's guide to the balanced scorecard http://www.cimaglobal.com/Documents/Thought_leadership_docs/tech_resrep_a_practitioners_guide_to_the_balanced_scorecard_2005.pdf | 26.11.12 01.12.12 | 30.11.12 07.12.12 | |
| Investigating the links between management control approaches and performance measurement systems Suresh Cuganesan, Jerome Donovan Advances in Management Accounting, Volume 19, 2011, pp.173-204 http://www.emeraldinsight.com/books.htm?issn=1474-7871&volume=19&chapterid=1906573&show=abstract | 26.11.12 01.12.12 | 30.11.12 07.12.12 | |
| Service quality, service recovery, and financial performance: An analysis of the US airline industry Khim Ling Sim, Chang Joon Song, Larry N. Killough Advances in Management Accounting, Volume 18, 2010, pp.27-53 http://www.emeraldinsight.com/books.htm?issn=1474-7871&volume=18&chapterid=1838226&show=abstract | 26.11.12 01.12.12 | 30.11.12 07.12.12 |
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