This unit of study examines the design and operation of management accounting control systems (MACS). Students will be introduced to various typologies of management control and consider the possibilities of management accounting work in relation to these. Such understandings of the interrelationship between management control and management accounting work will be related to a number of contextual considerations as well.

This course will draw on research-based readings, the work experiences of course participants and case studies facilitating a conversation between theories and practices in relation to MACS. Illustrative topics to be covered include: typologies of MACS; arguments relating to the fit and effectiveness of MACS; the connection between strategy and MACS; the role of performance measurement in MACS; MACS and hybrid organisational spaces; MACS and the management of intellectual capital; MACS and the New Economy; the evolution of MACS; and, the limits of MACS.

Although this unit of study does not have a prerequisite, it is designed for postgraduate students who have some experience of organisational life and are seeking ways of framing, understanding, and reflecting on these experiences. The unit of study is also suitable for students who have acquired a good grasp of the technical aspects of management accounting in previous studies but wish to locate this knowledge in a more organisational and research-informed context.