Sillabus Seminar Akuntansi Manajemen Maksi

Seminar Akuntansi Manajemen-MAKSI FEBUA

SILABI SEMINAR AKUNTANSI MANAJEMEN (GASA 2015-2016)

Dosen:

1. Dr. I Made Narsa, SE., M.Si., Ak., CA., CSRS. periode UTS

2. Drs. H. Basuki, M.Com(HONS). Ph.D., Ak., CA., CMA. periode UAS

A. Deskripsi:

Matakuliah Seminar Akuntansi Manajemen membahas isu-isu terkini mengenai akuntansi manajemen, baik dari perspektif teori, metodologi, maupun praktik. Pengajaran dalam matakuliah ini bertujuan untuk memberikan pemahaman dan wawasan baru kepada mahasiswa program magister akuntansi tentang berbagai perspektif akuntansi manajemen, aplikasi konsep dan berbagai teori pada penelitian akuntansi manajemen, serta metoda penelitian yang layak digunakan pada penelitian-penelitian akuntansi manajemen. Di samping itu, mahasiswa juga diharapkan mamu melakukan interpretasi terhadap hasil-hasil penelitian serta implikasi praktisnya pada profesi akuntansi. Oleh karena itu, dalam matakuliah ini pembahasan mencakup artikel-artikel penelitian akuntansi manajemen dengan fokus pada review kritis.

B. METODA PEMBELAJARANModel pembelajaran lebih menekankan pada partisipasi aktif mahasiswa. Mahasiswa memegang peran sebagai pelaku proses pembelajaran. Oleh karena itu, rincian proses pembelajaran adalah sebagai berikut:a. Kuliah akan diselenggarakan dengan model seminar. Dalam setiap temu kelas akan dibahas konsep-

konsep teoritis referensi atau artikel-artikel baik teoritis maupun empiris. Agar diskusi bisa berjalan lancar dan mencapai sasaran, mahasiswa diwajibkan berpartisipasi aktif dalam diskusi dengan memberikan komentar, pertanyaan, dan review kritis terhadap topik yang sedang dibahas. Hanya argumentasi relevan dengan logical thinking yang baik dan runtut yang mendapat poin dalam penilaian.

b. Setiap mahasiswa diwajibkan membuat ringkasan materi kuliah (RMK) sesuai dengan format yang disepakati, serta menyajikan secara bergantian. RMK dibuat untuk semua mahasiswa perorangan. Setiap Artikel satu ringkasan antara 5 - 10 halaman, sedangkan materi dari Buku hanya sebagai acuan dalam membahas artikel.

c. Pada akhir semester mahasiswa diwajibkan melakukan dan mengumpulkan tugas akhir, bias berupa hasil literatur review terhadap satu topik penelitian tertentu di bidang akuntansi manajemen, atau proposal, atau laporan mini riset. Semua tugas akan dipresentasikan pada pertemuan terakhir.

C. PENILAIANNilai akhir ditentukan berdasarkan empat komponen sebagai berikut:a. Ujian Tengah Semester 25%b. Ujian Akhir Semester 25%c. RMK, Diskusi, dan Presentasi 30%d. Literatur Review 20%

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D. Kontrak Perkuliahaan

No

Pokok Bahasan Sub-Pokok Sumber/Bahan/Artikel

1 Pendahulan: Penjelasan Sillabus Pembagian

Kelompok, Penjelasan Tugas, dan

Peningkatan Skill menulis dan mengelola database

Overview Akuntansi Manajemen

Sillabus Program Endnote Library Style & Formating PPt-Overview AM

Dosen memberi penjelasan

2 The Scope of Management Accounting Research Literature

1. Management Accounting: A Bibliographic Study

2. Mapping Management Accounting: Graphic and Guidelines for Theory-Consistent Empirical Research

1. (Hesford, Lee, Stede, & Young, 2007)

2. (Luft & Shields, 2003)

3 Theoretical Perspectives of Management Accounting Resarch (1)

3. Theorizing Practice in Management Accounting Research

4. Psychology Theory in Management Accounting Research

3. (Ahrens & Chapman, 2007b)

4. (Birnberg, Luft, & Shields, 2007)

4 Theoretical Perspectives of Management Accounting Resarch (2)

5. Theorizing Contingencies in Management Control System Research

6. Agency Theory and Management Accounting

5. (Chenhall, 2007)6. (Lambert, 2007)

5 Research Methods Perspective: Quantitative

7. Doing Quantitatives Field Research in Management Accounting.

8. Doing Archival Research in Management Accounting

7. (Anderson & Widener, 2007)

8. (Moers, 2007)

6 Research Methods Perspective: Quantitative

9. Experimental Research in Management Accounting.

10. Doing Survey Research in Management Accounting

9. (Sprinkle & Williamson, 2007)

10. (Stede, Young, & Chen, 2007)

7 Management Accounting Practice:Budgeting

11. Antecedents of Participative Budgeting

12. Linking Participative Budgeting Congruence to Organization Performance

11. (Shields & Shields, 1998)

12. (Clinton & Hunton, 2001)

UTS

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TOPIK DAN BAHAN PERIODE UAS

8 Theoretical Perspective

13. Critical Theorising in Management Accounting Research

14. Management Accounting and Sociology

13. (Cooper & Hopper, 2007)

14. (Miller, 2007)

9 Research Methods Perspectives: Qualitative

15. Doing Qualitative Field Research in Management Accounting: Positioning Data to Contribute to Theory

16. There and Back Again: Doing Interventionist Research in Manajemet Accounting

15. (Ahrens & Chapman, 2007a)

16. (Jonsson & Lukka, 2007)

10 Activity-Based Costing

17. A Review of Activity-Based Costing: Technique, Implementation, and Consequences.

18. Cost and Profit Driver Research

17. (Gosselin, 2007)18. (Banker & Johnston,

2007)

11 Value Chain and Target Costing

19. Managing Costs and Cost Structure throughout the Value Chain: Research on Strategic Cost Management

20. Target Costing: Unchartered Research Territory

19. (Anderson, 2007)20. (Ansari, Bell, &

Okano, 2007)

12 BSC 21. The Balanced Scorecard: Judgmental Effects of Common and Unique Performance Measures

22. Debiasing Balanced Scorecard Evaluations

23. Relative Weighting of Common and Unique Balanced Scorecard Measures by Knowledgeable Decision Makers.

21. (Lipe & Salterio, 2000)

22. (Roberts, Albright, & Hibbets, 2004)

23. (Dilla & Steinbart, 2005)

13 Management Accounting Practice Contents

24. Management Accounting in Manufacturing Sector: Managing Cost at the Design and Production Stage

25. Management Accounting and Control in Health Care: An Economics Perspective

24. (Davila & Wouters, 2007)

25. (Eldenburg & Krishnan, 2007)

14 Contemporary Issues 26. Tugas Mahasiswa, sebagai Tugas Akhir

Cari sendiri

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Daftar Artikel

Ahrens, T., & Chapman, C. S. (2007a). Doing Qualitative Field Research in Management Accounting: Positioning Data to Contribute to Theory. In C. S. Chapman, A. G. Hopwood & M. D. Shields (Eds.), Handbook of Management Accounting Research (Vol. 1, pp. 299-318). Amsterdam: Elsevier Ltd.

Ahrens, T., & Chapman, C. S. (2007b). Theorizing Practice in Management Accounting Research. In C. S. Chapman, A. G. Hopwood & M. D. Shields (Eds.), Handbook of Management Accounting Research (Vol. 1, pp. 99-112). Amsterdam: Elsevier Ltd.

Anderson, S. W. (2007). Managing Costs and Cost Structure throughout the Value Chain: Research on Strategic Cost Management. In C. S. Chapman, A. G. Hopwood & M. D. Shields (Eds.), Handbook of Management Accounting Research (Vol. 1, pp. 481-506). Amsterdam: Elsevier Ltd.

Anderson, S. W., & Widener, S. K. (2007). Doing Quantitative Field Research in Management Accounting. In C. S. Chapman, A. G. Hopwood & M. D. Shields (Eds.), Handbook of Management Accounting Research (Vol. 1, pp. 319-342). Amsterdam: Elsevier Ltd.

Ansari, S., Bell, J., & Okano, H. (2007). Target Costing: Unchartered Research Territory. In C. S. Chapman, A. G. Hopwood & M. D. Shields (Eds.), Handbook of Management Accounting Research (Vol. 1, pp. 507-530). Amsterdam: Elsevier Ltd.

Banker, R. D., & Johnston, H. H. (2007). Cost and Profit Driver Research. In C. S. Chapman, A. G. Hopwood & M. D. Shields (Eds.), Handbook of Management Accounting Research (Vol. 1, pp. 531-556). Amsterdam: Elsevier Ltd.

Birnberg, J. G., Luft, J., & Shields, M. D. (2007). Psychology Theory in Management Accounting Research. In C. S. Chapman, A. G. Hopwood & M. D. Shields (Eds.), Handbook of Management Accounting Research (Vol. 1, pp. 113-136). Amsterdam: Elsevier Ltd.

Chenhall, R. H. (2007). Theorizing Contingencies in Management Control System Research In C. S. Chapman, A. G. Hopwood & M. D. Shields (Eds.), Handbook of Management Accounting Research (Vol. 1, pp. 162-206). Amsterdam: Elsevier Ltd.

Clinton, B. D., & Hunton, J. E. (2001). Linking Participative Budgeting Congruence to Organization Performance. Behavioral Research in Accounting, Vol. 13, pp. 127 - 142.

Cooper, D. J., & Hopper, T. (2007). Critical Theorizing in Management Accounting Research. In C. S. Chapman, A. G. Hopwood & M. D. Shields (Eds.), Handbook of Management Accounting Research (Vol. 1, pp. 207-246). Amsterdam: Elsevier Ltd.

Davila, T., & Wouters, M. (2007). Management Accounting in Manufacturing Sector: Managing Cost at the Design and Production Stages. In C. S. Chapman, A. G. Hopwood & M. D. Shields (Eds.), Handbook of Management Accounting Research (Vol. 1, pp. 831-858). Amsterdam: Elsevier Ltd.

Dilla, W. N., & Steinbart, P. J. (2005). Relative Weighting of Common and Unique Balanced Scorecard Measures by Knowledgeable Decision Makers. Behavioral Research in Accounting, Vol. 17, pp. 43 - 53.

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Eldenburg, L., & Krishnan, R. (2007). Management Accounting and Control in Health Care: An Economics Perspective. In C. S. Chapman, A. G. Hopwood & M. D. Shields (Eds.), Handbook of Management Accounting Research (Vol. 1, pp. 859-884). Amsterdam: Elsevier Ltd.

Gosselin, M. (2007). A Review of Activity-Based Costing: Technique, Implementation, and Consequences. In C. S. Chapman, A. G. Hopwood & M. D. Shields (Eds.), Handbook of Management Accounting Research (Vol. 1, pp. 673-698). Amsterdam: Elsevier Ltd.

Hesford, J. W., Lee, S. H. S., Stede, W. A. V. d., & Young, S. M. (2007). Management Accounting: A Bibliographic Study. In C. S. Chapman, A. G. Hopwood & M. D. Shields (Eds.), Handbook of Management Accounting Research (Vol. 1, pp. 3-26). Amsterdam: Elsevier Ltd.

Jonsson, S., & Lukka, K. (2007). There and Back Again: Doing Interventionist Research in Manajemet Accounting. In C. S. Chapman, A. G. Hopwood & M. D. Shields (Eds.), Handbook of Management Accounting Research (Vol. 1, pp. 372-398). Amsterdam: Elsevier Ltd.

Lambert, R. A. (2007). Agency Theory and Management Accounting. In C. S. Chapman, A. G. Hopwood & M. D. Shields (Eds.), Handbook of Management Accounting Research (Vol. 1, pp. 247-268). Amsterdam: Elsevier Ltd.

Lipe, M. G., & Salterio, S. E. (2000). The Balanced Scorecard: Judgmental Effects of Common and Unique Performance Measures. The Accounting Review, Vol. 75, No. 3, pp. 283 - 298.

Luft, J., & Shields, M. D. (2003). Mapping Management Accounting: Graphics and Guidelines for Theory-Consistent Empirical Research. Accounting, Organizations and Society, Vol. 28. No. 2/3, pp. 169 – 249.

Miller, P. (2007). Management Accounting and Sociology. In C. S. Chapman, A. G. Hopwood & M. D. Shields (Eds.), Handbook of Management Accounting Research (Vol. 1, pp. 285-298). Amsterdam: Elsevier Ltd.

Moers, F. (2007). Doing Archival Research in Management Accounting. In C. S. Chapman, A. G. Hopwood & M. D. Shields (Eds.), Handbook of Management Accounting Research (Vol. 1, pp. 399-414). Amsterdam: Elsevier Ltd.

Roberts, M. L., Albright, T. L., & Hibbets, A. R. (2004). Debiasing Balanced Scorecard Evaluations. Behavioral Research in Accounting, Vol. 16, pp. 75 - 88.

Shields, J. F., & Shields, M. D. (1998). Antecedents of Participative Budgeting. Accounting, Organizations and Society, Vol. 23. No. 1, pp. 49 – 76.

Sprinkle, G. B., & Williamson, M. G. (2007). Experimental Research in Management Accounting. In C. S. Chapman, A. G. Hopwood & M. D. Shields (Eds.), Handbook of Management Accounting Research (Vol. 1, pp. 415-444). Amsterdam: Elsevier Ltd.

Stede, W. A. V. d., Young, S. M., & Chen, C. X. (2007). Doing Management Accounting Survey Research. In C. S. Chapman, A. G. Hopwood & M. D. Shields (Eds.), Handbook of Management Accounting Research (Vol. 1, pp. 444-478). Amsterdam: Elsevier Ltd.

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Sillabus Seminar Akuntansi Manajemen Maksi

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