Business

Assignment 2 Description
Tillmann and Goddard (2008) argue that management accountants consciously and unconsciously undertake ‘sense-making’

activities through the strategies of structuring and harmonising; bridging and contextualising and compromising and

balancing. Sense-making is also carried out within both external and internal contexts. In addition, the intervening

conditions that have an impact on the sense-making activities were ‘sets of information’, ‘professional know-how’ and ‘a

feel for the game’…
Rather, accountants should be providing as broad a range of accounting information as possible. Moreover, it is hoped

that by achieving a better understanding of how accounting information is used in a strategic context, it may enable more

useful accounting systems to be developed. The paper provides this understanding by exploring just what is meant by

sense-making and how management accounting is used to assist the process…
Journal article reference –
Tillmann, K., and Goddard, A. (2008). Strategic management accounting and sense-making in a multinational company.

Management Accounting Research, 19(1), 80-102. Retrieved from http://www.sciencedirect.com
The research journal paper is available on the eReserve of the UNE library.
Assignment Task
1. Explain the important elements that Tillmann, K., and Goddard, A. (2008) discuss in the Literature Review

(section 2) and its relationship to Strategic Management Accounting context. (4 marks)
2. The authors have adopted a case study approach to answer the research questions. How did the authors address the

issue of validity and reliability in data analysis and explain how that was integrated into the paradigm model of

sense-making in a strategic context (figure 2). (8 Marks)
3. Tillmann, K., and Goddard, A. (2008) suggests that sense-making is core to understanding SMA in organisations.

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Describe the important elements for contextual conditions of sense-making (section 5.4). What impact did they have on the

study and how? (8 Marks)
Read: Important notes before starting the assignment
• This assignment can be done individually or in a group (no more than 3 students in a group). If doing in a group,

choose your members carefully, as difficulties may be ahead, when members do not contribute equally. A good way is to

share the task(s) equally and keep a log of work ownership of tasks as to what each member has done and submit with the

assignment as an appendix. A group will have one submission of the assignment clearly mentioning the group members names

on the first page of the assignment.
• Do not copy text straight from the journal paper. An acceptable approach is to examine the paper and explain your

understanding in your words. Use of references and other resources are encouraged.
• Students when reading the article should derive a logical understanding that can then be demonstrated in writing

the answers. Such ideas need to be clearly emphasised. The writing style need to be at an academic level. Use of Headings

paragraph encouraged.
• Your report is to be professionally written and delivered. Discussions of new ideas and suggestions are

encouraged at the same time need to be illustrated with theory andpractice. The strength of your ideas/arguments needs to

demonstrate that you have been able to explore issues that are relevant to the problems facing the current research.
• All materials used need to be cited in APA style referencing

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(http://www.lib.monash.edu.au/tutorials/citing/apa.html). Internet resources such as websites from where the materials

have been sourced needs to be clearly cited with the authors name, date retrieved, and website address.
• The assignment should be submitted through the assignment submission facility in Moodle.Submissions after the

deadline will not be accepted as submissions and no marks will be assigned.
• Extensions of time for submission will only be granted in exceptional circumstances. Short term illnesses or work

commitments will not be regarded as grounds for an extension. Plan and organise your study in advance. Check for

Penalties in marks for late submission on UNE website.
• Total word count should be mentioned on the front of the coversheet.
• Make sure the fonts size is 12 and Times New Roman and Line spacing is 1.5 lines.
• References such as the Authors name Year should be used in the body of text in the assignment and provided in the

Reference list. Do not use numbers in the body of the text that are pointing to the authors in the Reference list.
• Assignments containing fewer than 2000 words will still be accepted.

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