Accounting Performance Management
University of Otago
Dunedin, New Zealand
Area of Study
Accounting, Financial Management
Taught In English
Course Level Recommendations
ISA offers course level recommendations in an effort to facilitate the determination of course levels by credential evaluators.We advice each institution to have their own credentials evaluator make the final decision regrading course levels.
Recommended U.S. Semester Credits3 - 4
Recommended U.S. Quarter Units4 - 6
Hours & Credits
Management accounting?s role in designing and operating organisational systems that direct, motivate and evaluate employee action. Associations and information flows between strategic plans and budget targets, measures and incentives are examined.
This paper is taught through lectures and seminars.
Accounting performance management focuses on designing and operating organisational systems to improve performance and includes: the organisational context (e.g., culture, leadership), organisational structure, strategy, performance measures, target setting, performance evaluation, incentive compensation and information flows.The course blends theoretical and practical work to examine social (group norms and cultural attitudes) and psychological (employee motivation and commitment) issues related to the design and implementation of performance management systems.
- To integrate management accounting into the overall performance management framework, this course highlights that accounting often serves purposes that are organisational in nature rather than technical, so human and social factors are clearly important aspects in the design and operation of any management accounting system
- To assess a case situation, provide feasible alternatives and justify their choice (evaluate)
- To collaborate with their team members to structure and present a debate with a mix of activities that synthesize the key points of the topic for discussion (synthesise)
- To compare and contrast different frameworks, theories and points of view and give their own point of view (analyse, evaluate)
- To demonstrate the ability to use and apply knowledge to practical situations such as case studies (apply)
- To make sense of a wide variety of literature (comprehend)
- To describe and analyse theory (knowledge)
Management Control Systems 12th edition Authors: Anthony R.N and Govindarajan V.Publisher: McGraw Hill
Courses and course hours of instruction are subject to change.
Eligibility for courses may be subject to a placement exam and/or pre-requisites.
Some courses may require additional fees.
Credits earned vary according to the policies of the students' home institutions. According to ISA policy and possible visa requirements, students must maintain full-time enrollment status, as determined by their home institutions, for the duration of the program.
Please reference fall and spring course lists as not all courses are taught during both semesters.
Availability of courses is based on enrollment numbers. All students should seek pre-approval for alternate courses in the event of last minute class cancellations
Please note that some courses with locals have recommended prerequisite courses. It is the student's responsibility to consult any recommended prerequisites prior to enrolling in their course.