Information for Group Management Accounting Article Critique Assignment
(Weighting percentage – 16%)
Students will be required to critique a management accounting research article including
providing a summary of the article and critically examining the article's strengths and
weaknesses including validity and significance of findings.
The article for critiquing:
Critically review the following journal article:
Kallunki, J. & Silvola, H. 2008. The effects of organizational life cycle stage on the use of
activity-based-costing. Management Accounting Research. 19 (1): 62-79.
Management Accounting Research is available electronically via University of Canberra’s
Word limit – 1,000 words maximum (excluding bibliography) or approximately two A4
pages single spaced. Strict penalty will apply for exceeding the word limit.
Relevant chapters/sections in your textbook:
Pages 714-717 (life-cycle costing) of Chapter 16 and pages 324-345 (Activity Based Costing)
of Chapter 8.
(For further details please see the relevant sections of the unit outline.)
The broad marking criteria provided in the unit outline are as follows:
40% Summary of article objective, research method and findings
40% Critical examination of the article's strengths and weaknesses (including validity and
significance with evidence from the article that will allow the reader to make value judgments
about the article).
20% Effective communication and referencing.
Organising the body of your review:
Article critiques typically adhere to the following structure:
Introduction: Provide an overview of the article’s main purpose and main argument.
Basically, in this section you respond to the following question,
What is the article’s background and purpose?
Summary paragraph: Briefly reviews the article’s key points (summary). Basically, in this
section you respond to the following question,
What is/are the main idea/s (objective, research method and findings) that the article is
Critical examination paragraphs: Evaluate the articles strengths and weaknesses. Basically,
in this section you will be responding to the following questions,
How convincing or persuasive is/are the research findings provided in the article?
Whether the research findings are supported through explication of evidence.
Avoid composing a critique that solely addresses the article’s strengths.
Conclusion: Presents your conclusions on the article’s overall usefulness. You should address
the extent to which the findings of the article help the academics including the management
accounting students and practitioners to understand the applicability of the management
accounting techniques and concepts presented in the article.
To learn more about how to critique a journal article please check the following URL of the
Why read journal articles?
What is a journal?
weekly or monthly or quarterly (every 4 months) or annually.