2014 Unit of Study

The session(s) below are for 2014. For Summer School 2014 unit of study availability please visit the Summer School website (main Summer session January/February 2014).

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Management Control Systems
UoS Code ACCT6005
Credit points 6
Offered Semester 1
Prerequisites ACCT5002
Assumed Knowledge
Additional Information
Lectures 1 x 3hr class per week
Assessment continuous assessment (40%), essay (30%), and final examination (30%)
Description This unit of study examines the design and operation of \\\'management control systems\\\' (MCS), considering also the role of management accounting technologies in this. In doing so, a variety of research-based readings and theoretical frames are mobilised to help understand this important facet of organisational functioning and application of management accounting work. Topics to be covered include: typologies of MCS; arguments relating to the fit and effectiveness of MCS; the connection between strategy and MCS; the role of performance measures in MCS; MCS and hybrid organisational spaces; MCS and the management of intellectual capital; MCS and the New Economy; and the evolution of MCS.