Management Accounting for Performance Enhancement

The overall assessment strategy for this module includes two tasks.

Task 1– Phase Test30%
Task 2– Individual Assignment70%

Task 1 – Phase Test (1 hour)

The test assesses your knowledge and skills on processing and applying cost information in problem solving and enhancing performance of businesses. The test will take place on 20th April 2020. Two practice questions based on past papers are provided in this Module Guide and will be used for revision purposes.

A summary of the overall performance of the students will be provided through the Blackboard.

Task 1 Brief

Assessment title:Phase Test
It is a closed-book test and NO materials are allowed to be brought
Format:into the examination hall. You have to bring in your own calculators
to use in the examination
Length of phase test:1 hour
In-Module RetrievalYes

Task 2 – Individual Assignment

The assignment is designed to assess students’ achievement of the learning outcomes covered by the Module and provide both formative (constructive comments support their knowledge development) and summative (contributes to the overall assessment) feedback.

The assignment must be submitted to Individual Assignment Submission Portal on the “Assessments” folder of the Blackboard site by 3 pm on the due date (12th May 2020).

Late submissions up to 24 hours after the deadline will be capped at 50%. Submissions more than 24 hours after the deadline will be regarded as a failure to submit and will be awarded 0%.

Extensions can only be given by your Students Support Officers, not the module tutors, and then only for valid reasons. Last minute requests for an extension due to poor time management will normally be declined.

Detailed criteria for evaluating and marking your assignment are provided with the assignment.

Task 2 Brief


Individual Assignment
Assessment title:
Strategic Management Accounting and Marks and Spencer (M&S)
Submission date12.05.2020 before 3.00 p.m.
Format:Written assignment to be submitted online. Students have to upload
a word document either in doc or pdf format.
2800 +/- 10%
Markers will stop reading after the + 10% point and the grade will be
Word count:based on what the marker has read up to this point. Tables and
Appendices should be used to provide data and information as
reference points. They should not be used to present new
In-Module RetrievalNo



Title: Strategic Management Accounting and Marks and Spencer (M&S)

You are required to:

  • Using ONE theoretical model of your choice, analyse the current business strategy of Marks and Spencer. (10 marks)
  • Analyse how the key factors embedded in Marks and Spencer’s business environment might have influenced and driven the company to adopt the business strategy that you have analysed in (A). (20 marks)
  • Marks and Spencer states that “Plan A is our way to help build a sustainable future by being a business that enables our customers to have a positive impact on wellbeing, communities and the planet through all that we do“. (

Using relevant theoretical frameworks, critically evaluate Marks and Spencer’s business operations and corporate social activities. In your view, do you consider Marks and Spencer has delivered its corporate responsibility commitments towards the society? (30 marks)

  • Critically evaluate how the balanced scorecard concept and system can help Marks and Spencer to drive and measure performance and deliver its corporate responsibility commitments. (30 marks)
  • The standard of academic writing, presentation and referencing. A bibliography must be submitted as part of your assignment. (10 marks)

Suggested guidelines for completing the assignment

There is no one best way to prepare this assignment. The mark awarded to your coursework will depend on the literature and examples you use to elaborate and support your evaluation, analysis and discussion and how well you structure and write up your evaluation /analysis/ discussion.

The mark allocation aims to help you allocate effort/words between various sections. Nevertheless, please do not use the weighting rigidly when it comes to developing your argument. The four sections are interlinked and thus your discussion/analysis/evaluation for various sections should be fully integrated. The degree of cohesion will affect the result of your coursework.

Please read the detailed breakdown of assessment criteria and suggestions for successful completion of the assignment.

SMAPE Individual Assignment – Marks and Spencer: Assessment criteria

  • Using a theoretical model of your choice, analyse Marks and Spencer’s current business strategy. (10% weighting)
  • Choose and apply ONE suitable theoretical model, such as the Strategy Clock, Porter’s Generic Strategy Model, Ansoff or Lynch’s models, to analyse Marks and Spencer’s current business strategy.
  • Use appropriate examples to support and elaborate your analysis.
  • We look at the quality of your analysis. You should NOT just describe what Marks and Spencer has been doing or simply copy Marks and Spencer’s strategy from the Internet or annual reports. You need to USE the materials to support your analysis.
  • Analyse how the key factors embedded in Marks and Spencer’s business environment might have influenced and driven the company to adopt the business strategy that you have analysed in (A). (20% weighting)
  • Apply appropriate theoretical framework(s) to analyse Marks and Spencer’s business environment (including broad, industry and/or internal environment).
  • Using the findings from your environmental analysis, analyse how the KEY environmental factors MIGHT HAVE driven Marks and Spencer to adopt their current business strategy. You may put the whole environmental analysis in the appendices but use the most important bits to support your discussion. In Part (B), your analysis must focus on the most influential factors facing Marks and Spencer, not every factor in the business environment.
  • Use appropriate practical examples to elaborate and support your analysis.
  • Your analysis of Marks and Spencer’s strategy and business environment must be fully integrated if you aim at a high mark. Basic description of generic environmental factors will not add value to your analysis.

(C) Using relevant theoretical frameworks, critically evaluate Marks and Spencer’s business operations and corporate social activities. In your view, do you consider Marks and Spencer has delivered on their corporate responsibility commitments? (30% weighting)

You must evaluate Marks and Spencer’s operations and corporate social activities by using relevant theoretical frameworks, such as:

  • Milton Friedman – the Profit Maximisation view;
  • Charles Handy – the Stakeholder view;
  • Davies and Pitt-Watson – The New Capitalists view

You can refer to the Module Guide, Seminar 3 materials.

You should not just list what Marks and Spencer has done.

Based upon the outcomes of your evaluation, you should give your own view on whether or not you see Marks and Spencer has delivered on their corporate responsibility commitments.

  • Critically evaluate how the balanced scorecard concept and system can help Marks and Spencer to drive and measure performance and deliver on their corporate responsibility commitments. (30% weighting)
  • Apply the balanced scorecard concept to Marks and Spencer and evaluate how the BSC approach/system can direct effort and resources and drive performance.
  • You need to relate your evaluation to Marks and Spencer’s business strategy (the one you have analysed in Section A) and their corporate responsibility activities and commitments (those you have evaluated in Section C).
  • Give examples of goals/objectives and the related measures to each of the four perspective of Marks and Spencer’s BSC to support your evaluation. You can draw up a sample BSC for Marks and Spencer. It is insufficient just submitting a sample BSC; you must to discuss the details.
  • Since it is an evaluation, you should not forget to discuss any KEY barriers that may hinder the successful implementation of the BSC system at Marks and Spencer.
  • The standard of academic writing, presentation and referencing. (10% weighting)
  • Clearly structure, develop and present your argument leading to appropriate conclusions.
  • Correct referencing and a bibliography is provided.
  • Good standard of academic writing. You must edit your work.
  • SHU provides Study Skills Drop-in sessions at the Bridge at the Library to help students improve their standard of academic writing. You should make use of the support. Good knowledge must be properly communicated to the readers through a high standard of academic writing.

SMAPE Individual Coursework – Marks and Spencer – Feedback Rubric


CriteriaWeighting0-39%40-49%50-59%60-69%70-79%80% or above
Using ONE theoretical10%No evaluation of thePoor evaluation of theSome basic evaluationA good evaluation ofA very good evaluationAn Excellent and
model of your choice,strategy of Marks andstrategy of Marks andof the strategy ofthe strategy of Marksof the strategy ofinsightful evaluation of
analyse the currentSpencer using anSpencer using anMarks and Spencerand Spencer using anMarks and Spencerthe strategy of Marks
business strategy ofappropriate theoreticalappropriate theoreticalusing an appropriateappropriate theoreticalusing an appropriateand Spencer using an
Marks and Spencermodel.model.theoretical model.model.theoretical model.appropriate theoretical
Analyse how the key20%No analysis of the MarksPoor analysis of theSome basic analysis ofA good analysis of theA very good analysis ofAn excellent analysis of
factors embedded inand Spencer’s internalMarks and Spencer’sthe Marks andMarks and Spencer’sthe Marks andthe Marks and
Marks and Spencer’sand externalinternal and externalSpencer’s internal andinternal and externalSpencer’s internal andSpencer’s internal and
business environmentenvironment usingenvironment usingexternal environmentenvironment usingexternal environmentexternal environment
might have influencedappropriate theoreticalappropriate theoreticalusing appropriateappropriate theoreticalusing appropriateusing appropriate
and driven theframeworks.frameworks.theoreticalframeworks.theoreticaltheoretical
company to adopt theNo discussion of how theA little discussion offrameworks.A good discussion offrameworks.frameworks.
business strategy thatstrategy of Marks andhow the strategy ofSome basic discussionhow the strategy ofA very good discussionAn excellent discussion
you have analysed inSpencer has driven by theMarks and Spencer hasof how the strategy ofMarks and Spencer hasof how the strategy ofof how the strategy of
(A).identified environmentaldriven by the identifiedMarks and Spencer hasdriven by the identifiedMarks and Spencer hasMarks and Spencer has
factorsenvironmental factors.driven by the identifiedenvironmental factors.driven by the identifieddriven by the identified
environmental factors.environmental factors.environmental factors.
Using appropriate30%No evaluation of MarksPoor evaluation ofSome basic evaluationA good evaluation ofA very good evaluationAn excellent evaluation
theoreticaland Spencer’s businessMarks and Spencer’sof Marks andMarks and Spencer’sof Marks andof Marks and
framework/s criticallyoperations and corporatebusiness operations andSpencer’s businessbusiness operationsSpencer’s businessSpencer’s business
evaluate Marks andsocial activities. Nocorporate socialoperations andand corporate socialoperations andoperations and
Spencer’s businessreference to appropriateactivities without clearcorporate socialactivities with clearcorporate socialcorporate social
operations andtheoretical framework/s.reference toactivities without clearreference toactivities with clearactivities with clear
corporate socialappropriate theoreticalreference toappropriate theoreticalreference toreference to
activities. In your view,framework/s.appropriate theoreticalframework/s.appropriate theoreticalappropriate theoretical
do you consider Marksframework/s.framework/s.framework/s.
and Spencer has
delivered on their


CriteriaWeighting0-39%40-49%50-59%60-69%70-79%80% or above
Critically evaluate how30%No application of thePoor application of theSome basic applicationA good application ofA very good applicationAn excellent
the balanced scorecardbalanced scorecardbalanced scorecardof the balancedthe balanced scorecardof the balancedapplication of the
concept and systemconcept to evaluate howconcept to evaluatescorecard concept toconcept to evaluatescorecard concept tobalanced scorecard
can help Marks andthe BSC can drivehow the BSC can driveevaluate how the BSChow the BSC can driveevaluate how the BSCconcept to evaluate
Spencer to drive andperformance and allocateperformance andcan drive performanceperformance andcan drive performancehow the BSC can drive
measure performanceresources to achieveallocate resources toand allocate resourcesallocate resources toand allocate resourcesperformance and
and deliver on theirMarks and Spencer’sachieve Marks andto achieve Marks andachieve Marks andto achieve Marks andallocate resources to
corporatebusiness strategy (theSpencer’s businessSpencer’s businessSpencer’s businessSpencer’s businessachieve Marks and
responsibilityone you have analysed instrategy (the one youstrategy (the one youstrategy (the one youstrategy (the one youSpencer’s business
commitments.Section A) and theirhave analysed inhave analysed inhave analysed inhave analysed instrategy (the one you
corporate responsibilitySection A) and theirSection A) and theirSection A) and theirSection A) and theirhave analysed in
activities andcorporate responsibilitycorporatecorporatecorporateSection A) and their
commitments (those youactivities andresponsibility activitiesresponsibility activitiesresponsibility activitiescorporate
have evaluated in Sectioncommitments (thoseand commitmentsand commitmentsand commitmentsresponsibility activities
C).you have evaluated in(those you have(those you have(those you haveand commitments
Section C).evaluated in Section C).evaluated in Section C).evaluated in Section C).(those you have
Examples ofevaluated in Section C).
goals/objectives and theExamples ofExamples ofExamples ofExamples of
related measures to eachgoals/objectives andgoals/objectives andgoals/objectives andgoals/objectives andExamples of
of the four perspectivesthe related measures tothe related measuresthe related measuresthe related measuresgoals/objectives and
for Marks and Spencereach of the fourto each of the fourto each of the fourto each of the fourthe related measures
are not provided.perspectives for Marksperspectives for Marksperspectives for Marksperspectives for Marksto each of the four
and Spencer are notand Spencer are notand Spencer areand Spencer areperspectives for Marks
provided.provided.provided.provided.and Spencer are
Thestandardof10%Very poor standard ofPoor standard ofSome basic standard ofA good standard ofA very good standardAn excellent standard
academicwriting,academic writing,academic writing,academic writing,academic writing,of academic writing,of academic writing,
presentationandpresentation andpresentation andpresentation andpresentation andpresentation andpresentation and


Passing the Module overall

To pass the module you will need to achieve a minimum of 50% from the weighted average mark of the two assessment tasks. Below are some examples to illustrate the calculation of the overall module mark.

E.g. 1  First sit: Individual Assignment – 60%, Phase Test – 50%, Overall: 57%; Pass module

E.g. 2  First sit: Individual Assignment – 54%, Phase Test – 42%, Overall: 50%; Pass module


If in the first attempt you do not achieve an overall 50%, you will be referred. Re-assessment is on a “task-for-task” basis, i.e. you only retake the task on which you do not get 50%. The mark for each referral task will be capped at 50%, but the module overall mark is not capped at 50%. Following examples explain the outcomes of various combinations.

E.g. 3 First sit: Individual Assignment – 50%, Phase Test – 20%, Overall – 41%; Referred – resit Phase Test

On referral of Phase Test: if

Phase Test – 50%, Overall – 50%; Pass module

Phase Test – 60%, capped at 50%, Overall: 50%; Pass module

Phase Test – 30%, Overall – 44%; Fail module

E.g. 4 First sit: Individual Assignment – 30%, Phase Test – 20%, Overall: 27%; Referred – resit Individual Assignment and resit Phase Test

On referral:      if

Individual Assignment – 60%, capped at 50%; Phase Test – 55%, capped at 50%, Overall; 50%; Pass module

Individual Assignment – 60% capped at 50%, Phase Test – 40%, Overall; 47%; Fail module

A Referred and deferred assessment will consist of:

  • Phase Test – 30% of the module assessment weighting. The referred Phase Test will mirror the first Phase Test in terms of format/structure and duration.
  • Individual Assignment -70% of the module assessment weighting. The referred written individual assignment will be an assessment of 2,800 words and the task specifications will appear on the Referral Blackboard site.

Guidance on referencing

Sheffield Hallam University is now using APA 6* referencing style in order to extend the choice of online tools and apps you can use to make referencing easier. Find out about APA referencing and the range of apps and online tools for quick and easier referencing at

Instructions to students for submission of coursework

Turnitin – portals are posted on Blackboard, under the “Assessments” folder

You can use the “Turnitin – Draft” portal to assess how correctly you have referenced your sources. You can submit to this Turnitin “Draft Submission” portal more than once.

You must submit the final version of your assignment to the “Individual Assignment Submission Portal” portal. You can only submit ONCE to this portal. After a file is submitted to the FINAL Portal, it will be stored in the central database. Staff cannot delete the file after the submission.

Guidance on how to use Turnitin is posted on the SMAPE Blackboard site.

Submission instructions:

  • Your assignment must include a cover page which shows your name, student number and course name.
  • You must submit the assignment on-line by using the Individual Assignment Submission Portal posted on the SMAPE Blackboard site, Assessments folder.
  • You ALSO need to submit your whole assignment to Turnitin Final Portal posted on Blackboard, Assessment folder before the deadline.
  • You should not leave the work and submission to the last minute. Technical problems which delay your submission are not considered as valid reasons for an extension or explanations for why you miss the deadline. Missing the deadline means that you will obtain 0% for this coursework.
  • You must save your work carefully in more than one place because memory sticks and laptop computers can be corrupted, lost or damaged.

Online submission: The submission point will be available on the Blackboard site for this module where you need to upload your work.

Turnitin submission: The Turnitin tool is available on the Blackboard site for this module and you can upload your work as many times as necessary to Turnitin before you upload the final version by the submission deadline.

You should submit your work before 3pm.

Your assessment feedback & feed-forward for the module and how you can access it.

Summative feedback must be provided to all students. Summative feedback will be provided during seminar session including how the assignment work compared to the marking criteria. Feedback on the submitted assignment will be given in the rubric as shown above.

Receiving student feedback for this module and how will this be used?

By listening to what you tell us we can work together to further enhance your student experience. Feedback from students will be obtained via the normal channels and/or mechanisms e.g. on-going dialogue throughout the module, student representatives, the staff-student meeting etc. The teaching team will work with course reps to gather feedback at an early – mid point and produce a set of action points in relation to this feedback. At the end of the module, students will be invited to complete the School’s Module Evaluation Questionnaire, the results of which inform the final Module Review and Action plan.