This course examines management accounting practices directed towards the effective use of organisational resources and focuses on three interrelated themes: first, the design and operation of management accounting systems for planning and control; second, the role of management accounting practices in supporting effective resource management and process improvement; and, third, the manner in which these practices affect and are affected by human processes within organisations. We aim to encourage critical thinking about such issues, and to improve students’ abilities to address these with confidence and creativity in a professional and work-based context. The course draws upon business practice, contemporary and international research, case studies, and the applied research experiences of course participants.