Management Control Systems

Subject 306-313 (2009)

Note: This is an archived Handbook entry from 2009. Search for this in the current handbook

Credit Points: 12.50
Level: 3 (Undergraduate)
Dates & Locations:

This subject is not offered in 2009.
Time Commitment: Contact Hours: Three hours of seminars per week
Total Time Commitment: Not available
Prerequisites:

306-107 Accounting Reports and Analysis.
Corequisites: None
Recommended Background Knowledge: None
Non Allowed Subjects: None
Core Participation Requirements:

For the purposes of considering request for Reasonable Adjustments under the Disability Standards for Education (Cwth 2005), and Student Support and Engagement Policy, academic requirements for this subject are articulated in the Subject Overview, Learning Outcomes, Assessment and Generic Skills sections of this entry.

It is University policy to take all reasonable steps to minimise the impact of disability upon academic study, and reasonable adjustments will be made to enhance a student's participation in the University's programs. Students who feel their disability may impact on meeting the requirements of this subject are encouraged to discuss this matter with a Faculty Student Adviser and Student Equity and Disability Support: http://services.unimelb.edu.au/disability
Subject Overview:

This subject is designed for those with a general interest in managerial issues rather than a technical accounting focus. The subject focuses on the roles of managerial accounting information in the design of management control systems. More specifically, the subject explores the nature of control systems; the relative role of accounting vis a vis other management controls; and the interaction between accounting and other controls, budgets and accounting performance measures as critical influences on managerial decision making and behaviour; and the implications of contextual influences on control system design, such as strategy and organisational environment. Case studies are used throughout the subject as a means of studying accounting in its organisational context.

Objectives: .
Assessment:

A 2-hour end-of-semester examination (50%), assignments totalling not more than 3000 words (40%) and seminar preparation and participation (10)%).
Prescribed Texts: None
Recommended Texts:

To be advised
Breadth Options:

This subject is not available as a breadth subject.
Fees Information: Subject EFTSL, Level, Discipline & Census Date
Generic Skills:

  • High level of development: oral communication; written communication; problem solving; application of theory to practice; interpretation and analysis; critical thinking; synthesis of data and other information; evaluation of data and other information; receptiveness to alternative ideas.

  • Moderate level of development: collaborative learning; team work; accessing data and other information from a range of sources.

  • Some level of development: use of computer software.

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