ACCG828: Management Control Systems
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Lecturer in charge |
Dr Kevin Baird |
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Availability |
D2 - Day; Offered in the second half-year |
| Unit Outline |
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Websites |
Coursework unit website - Online learning @ MQ (Login required) |
Also refer to the MCom + MIB Student Guide
Description
This unit is concerned with the design and operation of management control systems and the controls which are included in the management control systems of most organizations. Management control systems are one of the main mechanisms by which managers implement an organization's strategy to achieve its goals. Hence, the unit focuses on the link between strategy and controls. The unit also considers the implications of other contextual influences including environment, technology, management style, and culture on control system design.The unit is divided into two parts. The first part covers the management control environment, which primarily deals with the design of the organizational infrastructure of management control systems (such as responsibility centres), and details in relation to specific accounting related controls. The second part of the course draws on research based readings to illustrate that the design of management control systems is contingent upon many contextual factors.
Topics
- Understanding strategies
- The nature of management control
- Controls for differentiated strategies
- The role of accounting and non-accounting controls
- Responsibility centres
- Performance measurement
- MCSs for different organizational settings
- The effect of different management styles and culture on MCS design
- The effect of the external environment and technology on MCS design
- The effect of life cycle stages on MCS design
- Management control related ethical issues
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