Management Accounting and Control

This module explores the nature, evolution and development of management accounting control systems as part of organisational 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 organisation’s underlying structure, strategy and environment. Management accounting techniques introduced are critically assessed against prior learning of the organisational 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.