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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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