ACCOUNTING AND MANAGEMENT CONTROL (BA5001)

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Overview of management control, managerial accounting, as well as financial and performance reporting, management by exception, balanced scorecard, cost accounting, etc. Takes a critical approach to using accounting and performance management tools in managerial decision making. The course focuses on how conventional management tools can inform decision-making, and how to consider financial, strategic, and ethical mitigating factors in more ambiguous and nuanced contexts.

Code: 
BA5001
Name: 
ACCOUNTING AND MANAGEMENT CONTROL
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) OR Major=MSc: Strategic Brand Management
Co-requisites: 
None

Learning Outcomes

  1. Design and use control tools (planning, budgeting, variance analysis, balanced scorecards, performance evaluation) and adapt them to an organizational strategy.
  2. Obtain familiarity with the most current practices of planning and control.
  3. Start a reflection about management systems, and the difficulties of coordination and control, related to empowerment and responsibility in light of accountability and representation of the organization to investors and stakeholders.
  4. Step back from immediate figures of interpretation and discuss their possible significance and meanings in an organizational and a larger societal context.
  5. Understand the key features of cost and managerial accounting, with a specific emphasis on activity based costing, cost allocation, financial statement analysis and ratio analysis.

Offering(s)

Term Code Name
Spring 2025 BA5001 ACCOUNTING AND MANAGEMENT CONTROL

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