Exam Management Accounting Alter Essay

Exam Managing Accounting Alter


Managing Accounting Transform

18 January 2013, 2009. 00 – 12. 00.

Apart from dictionaries, no calculators, notes or books happen to be allowed for the exam.

This examination consists of several pages (3 assignments). Make sure you, check whether your arranged is full.

Please create your name and student number on each site. We can publish your grade in Nestor at the earliest opportunity.

Both the answers and the job sheets need to be handed in the invigilator.

In total, you can earn 100 points in this exam. The ideal number of details is stated for each task.

Write obviously. We are unable to give you points for unreadable answers.

The course material contains the following literary works:

- Target audience Management accounting change, 2012-2013.

- The lectures.

- The research treatment centers.

Good luck!

Task 1

The following is taken from a written report for buyers about Apple Computer: ‘In a note to clients, Kaufman Bros. analyst Shaw Wu offered his own thoughts and perspective on the scenario, arguing against the notion that Apple is one gentleman show but rather a vast group of enthusiastic specialists who discuss Jobs' management skills and penchant to get innovation.

" While CEO Steve Careers deserves a lot of credit for the revival and success of Apple and, as one of the beginning fathers of technology, aiding revolutionize the world with the Apple I, Apple II, Lisa, Macintosh, Up coming, Pixar, Apple pc OS Times, the Apple Store, iTunes, iPod, and iPhone, we expect Apple today has a profound bench as well as its culture of innovation and execution or 'spirit' has more or fewer been institutionalized, " he wrote. '



In their document Conceptualizing management accounting transform: an institutional framework, Melts away & Scapens explain the institutionalisation.

Task (8 points)

Using the Melts away & Scapens framework, explain how efficiency features including innovativeness may become institutionalised as time passes.


An excellent answer does not be for a longer time than 100 words.

Nevertheless , another commentator questioned if Apple would be able to institutionalise the guidelines introduced simply by CEO Steve Jobs. This commentator mentioned: ‘The key issue, naturally , is what occurs Jobs' health issues requires a successor? Despite claims that Apple has institutionalized practices that foster creativity, innovation, great design, and also other legacies of Steve Careers, it is really extremely hard to replace true genius. The moment Jobs went back from the wilderness to save Apple, John Sculley acknowledged " I'm persuaded that in the event Steve had not come back if he did… Apple would have recently been history” ‘.



In their daily news: Institutional logics, ICT and stability of management accounting, Hyvonen ain al. present several tactics which people can use to resist operations of institutionalisation. One of which can be referred to as a ‘defiance strategy/dismissing tactics'.

Assignment (8 points)

Explain how a administration control system may be used to reduce these ‘defiance strategy/dismissing tactics' if staff would use this strategy to resist the institutionalisation of creativity, innovation and very good design.


A great answer does not be much longer than 75 words. Ensure you explain the essence from the aforementioned strategies.

Finally, an extra publication reported on an efforts of Apple to support the institutionalisation in the CEO's eyesight: ‘Apple College or university revealed as plan to instruct executives to think like Sam Jobs A secretive " Apple University" program the company started in 2008 has been responded to be a way to teach executives to emulate and perpetuate the good strategies of Dorrie Jobs. '


Task (8 points)

Explain, employing proper theory, how teaching can lead to institutional change in an organisation.


A fantastic answer does not be much longer than 95 words. Ensure you use theoretical concepts to generate your disagreement....