Professor P Brownell. 306-302 Managerial Accounting. First semester A 3-hour seminar. On completion of this subject a student should:

• have developed a framework within which to examine the role of accounting information for planning and controlling organisational activities;
• have developed an understanding of the implications of the following factors on the effectiveness of management accounting systems:
  • individual level variables (e. g. participation in the budget process;
  • interpersonal variables (e. g. leadership style);
  • technology and task related considerations;
  • structural considerations;
  • impact of environmental factors;
  • cross-national or cross cultural differences;
  • strategic competitive priorities.
• have developed the ability to critically analyse the theoretical frameworks adopted in the literature and the methods employed to assess the variables of interest;
• have developed the ability to summarise and analyse research papers for presentation in class seminars as well as in written form for assessment purposes.

This subject is intended for students interested in the study of contemporary research in management planning and control. Research which has focused on the impact of contextual, individual and cultural factors on the design and operation of management control systems. The objective of the subject is to improve students' understanding of management control in an organisational context. Seminar presentation (20 per cent); a written paper of up to 10 pages, typed double spaced (30 per cent) and a 90 minute examination (50 per cent). Selected Readings Department of Accounting and Finance 1993