Management Control Systems

Subject ACCT30009 (2015)

Note: This is an archived Handbook entry from 2015.

Credit Points: 12.5
Level: 3 (Undergraduate)
Dates & Locations:

This subject is not offered in 2015.

Time Commitment: Contact Hours: Three hours of seminars per week
Total Time Commitment: Not available
Prerequisites: The following:
Study Period Commencement:
Credit Points:
Summer Term, Semester 1, Semester 2
Corequisites: None
Recommended Background Knowledge: Please refer to Prerequisites and Corequisites.
Non Allowed Subjects: None
Core Participation Requirements: 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:


to be advised.

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.

Learning Outcomes: Information not available.

A 2-hour end-of-semester examination (50%), assignments totalling not more than 3000 words due at regular intervals during semester (40%) and seminar preparation and participation (10%).

Prescribed Texts: You will be advised of prescribed texts by your lecturer.
Breadth Options:

This subject potentially can be taken as a breadth subject component for the following courses:

You should visit learn more about breadth subjects and read the breadth requirements for your degree, and should discuss your choice with your student adviser, before deciding on your subjects.

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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