This module discusses the nature, evolution and development of management accounting control systems as part of organisation performance management and control. It considers theories relevant to the design and implementation of effective control systems, and assesses possible implications of and issues with creating and using management accounting control systems relevant to an organisations underlying structure, strategy and environment.
Management accounting techniques introduced in the pre-requisite modules are critically assessed against prior learning of the organisation context (structure, strategy, behaviour and compliance) using a variety of perspectives and examples. The role of the management accountant in contributing to effective performance management and control is reviewed according to a range of perspectives.
Module learning outcomes
Appreciate and consider organisations according to their historical, international and environmental contexts (e.g. cultural, economic, industrial, legal etc).
Understand a range of theoretical and practitioner perspectives on management accounting control.
Analyse and compare the key concepts and functions of possible management accounting control systems within different types of organisations.
Evaluate and discuss the impacts and effectiveness of management accounting control systems in performance management in different organisations.
Understand how management accounting techniques can affect decision making and employee behaviours.