04 - 1 ACCT3012: Management Accounting B The Impact of...

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Unformatted text preview: 1 ACCT3012: Management Accounting B The Impact of Organisational Controls on Management Accounting Systems 2 References Merchant & Van der Stede Management Control Systems Simons Performance Measurement and Control Systems for Implementing Strategy Macintosh The Social Software of Accounting and Information Systems Hansen, Otley & Van der Stede Practice Developments in Participative Budgeting 3 1. Elements of a Control System? Every control system has at least four elements: detector assessor effector communications network 4 2. Management Control The process by which managers influence other members of the organisation to implement the organisations strategies 5 3. Good Control Usually achieved in a composite manner control problem avoidance centralisation risk sharing 6 4. Types of Controls 4.1 Hopwood Administrative Controls rules, regulations and procedures plans, budgets and standards rewards and sanctions organisational manuals recruitment policies training 7...
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04 - 1 ACCT3012: Management Accounting B The Impact of...

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