ACCOUNTABILITY & REPRESENTATION (BA5001)

Management accounting and control entails the processes managers use to make decisions based on costs and organisational performance and to exert influence other members of the organisation in order to accomplish organisational strategies. The course aims at providing an understanding of the issues around that goal, presenting the main managerial accounting and control tools and systems. We will discuss their implementation in concrete organizational settings. A particular emphasis will be put on human dynamics, motivation, recognition, goal congruence, etc.

The course will be a combination of cost determination and management analysis with focus on both traditional and contemporary concepts. We will begin by examining how product and customer costs are estimated and the impact this information has on the organization’s strategy formation and decision-making. The focus will be on cost behavior and will help develop your ability to use cost information in decision-making. We will then proceed to an in-depth examination of cost information for decision-making in both short and long term situations, highlighting some of the potential traps for managers in using management accounting information and control systems out of context or inappropriately. The course will conclude with a discussion of various methods managers use in performance evaluation, illustrating how managers may use some of the tools we learned in the course.

Code: 
BA5001
Name: 
ACCOUNTABILITY & REPRESENTATION
Discipline: 
BA (Business)
Type: 
Regular
Level: 
Graduate
Credits: 
4
Can be taken twice for credit?: 
No
Pre-requisites: 
Major=MSc: International Management OR Major=MSc: Int'l Mgmt (NGO & Mission-Based Track) OR Major=MSc: Int'l Mgmt (Sustainability Systems Track)
Co-requisites: 
None