Strategic Performance Management

This subject has the following teaching availabilities in 2012:

For the purposes of considering requests for Reasonable Adjustments under the Disability Standards for Education (Cwth 2005), and Students Experiencing Academic Disadvantage Policy, academic requirements for this subject are articulated in the Subject Description, Subject Objectives, Generic Skills and Assessment Requirements for this entry.

The University is dedicated to provide support to those with special requirements. Further details on the disability support scheme can be found at the Disability Liaison Unit website: http://www.services.unimelb.edu.au/disability/

The subject focuses on the role of managerial accounting information in strategic performance management. The subject explores the issues around goal setting, the role of budgets in performance management, performance measurement and evaluation, incentives, motivation and compensation, strategy implementation and the role of control systems.

• Analyse the link between organisational structure, strategy and planning and control systems;
• Explain the notion of 'responsibility accounting';
• Describe the planning and control function of performance measurement and control systems;
• Identify the factors that are required for the development of effective performance measurement and control systems;
• Identify and describe the behavioural implications of different designs of performance measurement and control systems in different organisation settings;
• Evaluate the use of accounting information in the development of financial plans and budgets in manufacturing and non-manufacturing settings;
• Analyse financial performance within an organisation;
• Identify potential problems with the use of traditional accounting-based performance measurement systems;
• Describe the current performance measurement trends used in organisations;
• Explain how rewards are used to influence behaviour.

• 3-hour end-of-semester examination (60%)
• Mid-semester test (15%)
• One group assignment totalling not more than 3000 words (25%)

Note: Successful completion of this subject requires a pass (50%) in the final exam.

You will be advised of prescribed texts by your lecturer.

This subject is not available as a breadth subject.

On successful completion of this subject, students should have improved the following generic skills:

• Critical thinking, specifically in relation to the appropriateness of different performance measurement and control systems for the effective planning and control of organisational activities;
• Evaluation, analysis and interpretation of case-based information;
• Problem solving skills, specifically in relation to solving performance measurement and behavioural problems in different organisational contexts;
• Application of techniques to particular performance measurement and behavioural problems;
• Application of theory and analysis to real-world contexts;
• Oral and written communication, particularly in relation to the articulation of responses;
• Collaborative learning and team work.