| 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. |
