306-462 Studies in Management Accounting

306-302 Enterprise Performance Management or 306-313 Management Control Systems.

The objective of the course is to develop students' knowledge and decision analysis frameworks in management planning and control. The focus of the subject is the management systems used by organisations to measure and manage their performance and to implement their strategies in a changing environment. We will study the factors which influence the design and operation of management control tools and learn to analyse and devise solutions for problems arising in relation to these factors in applied contexts. The subject content and delivery is designed around a framework of literature drawn from economics and behavioural theories, and empirical studies in performance measurement and managment control systems. Students are thus exposed to the current literature assessing and challenging the efficacy of control systems.

A 3-hour end-of-semester examination (50%), an assignment totalling not more than 3000 words (30%) and seminar presentations and participation (20%).

To be advised.