Management Control Systems
UoS Code ACCT6005
Credit points 6
Offered Semester 1
Prerequisites
Corequisites
Prohibitions
Assumed Knowledge
Additional Information
Lectures 1 x 3hr class per week
Assessment Continuous assessment and final examination.
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.