Accounting Performance Management

University of Otago

Course Description

  • Course Name

    Accounting Performance Management

  • Host University

    University of Otago

  • Location

    Dunedin, New Zealand

  • Area of Study

    Accounting, Financial Management

  • Language Level

    Taught In English

  • Prerequisites


  • 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.

    Hours & Credits

  • Credit Points

  • Recommended U.S. Semester Credits
    3 - 4
  • Recommended U.S. Quarter Units
    4 - 6
  • Overview

    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.

    Teaching Arrangements

    This paper is taught through lectures and seminars.

    Course Structure

    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.

    Learning Outcomes

    - 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

Course Disclaimer

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.