N1551: Advanced Management Accounting
Weight: 40% of total marks.
Word count: 2,000 words excluding references and appendices.
By drawing on the academic and practitioner literature, sustainability reports and relevant information in the public domain, you are required to write an essay which critically examines how a supermarket of your choice has incorporated an issue related to sustainability in its value chain processes.
1. You may choose any supermarket in the UK or overseas, or a fictitious one. You may want to thoroughly read, drawn on, and refer to the following articles which are in the module handbook, in addition to others, to get ideas for your essay:
– Dekker, 2003. Value chain analysis in interfirm relationships: a field study. Management Accounting Research, 14(1), pp.1-23.
– Spence, L.J. and Rinaldi, L., 2014. Governmentality in accounting and accountability: A case study of embedding sustainability in a supply chain. Accounting, Organizations and Society, 39(6), pp.433-452.
– Lanka, S., Khadaroo, I. and Boehm, S., 2017. Agroecology accounting: biodiversity and sustainable livelihoods from the margins. Accounting, Auditing & Accountability Journal.
– Agndal, H & Nilsson, U. 2009. Interorganizational cost management in the exchange process, Management Accounting Research, Vol 20, No. 2, pp. 85-101.
2. You may write about an issue related to sustainability that involves working in partnership (or engagement) with stakeholders, such as suppliers or customers or government or non-government organisations or community groups or charities, or a combination of these. Be creative!
3. Due to restriction in word limit, you ‘may’ want to focus in depth on part of the value chain, rather than write shallowly about all issues.
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4. Your essay should ideally be structured as follows: It should have an introduction, a main body (which may have sub-themes or sub-topics), a conclusion and a list of references you have used.