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FACULTY OF BUSINESS AND ECONOMICS
ACCG828 Management Control Systems

Seminar 1

OBJECTIVES AND LEARNING OUTCOMES

Objectives:

1. to describe the nature of management control systems as a core function of management within a management accounting context, and,

2. to provide an overview of the unit outline including the learning outcomes, learning and teaching activities, assessments and grading procedures.

Upon completion of learning activities relating to Seminar 1, the student should be able to demonstrate knowledge and understanding of:

1. the nature of management control systems as part of the management process and,

2. the differences between strategic control systems and management control systems, and

3. causes of management control problems and control problem avoidance using control alternatives.

This seminar contributes to enhancing students’ discipline-knowledge and skills.

readings[1]

1. Merchant and Van der Stede (2012). Chapter 1 The Control Function of Management.

2. Chenhall (2003) Management Control Systems Design within its Organisational Context: findings from contingency-based research and directions for the future, Accounting, Organizations and Society, 28, pages 129-134.

questions for discussion[2]

1. Read Section 3 (page 129 only) in Chenhall (2003) relating to the ‘Meaning of MCS’

a. Explain how Chenhalls’ meaning of MCS is similar and/or different to that of Merchant and Van der Stede (2012)?

2. Refer to Section 4 (page 132 to 134) in Chenhall (2003), and in your own words, explain what the outcomes of MCS are.

3. Explain how management control is different to strategic control.

4. Lets’ finish up with Leo’s Four-Plex Theatre:

a) Where is the theatre’s control system lacking? That is, what are the…...

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