2011_wk12_performanceevaluationSTUDENT - THE UNIVERSITY OF...

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1 THE UNIVERSITY OF NEW SOUTH WALES SCHOOL OF ACCOUNTING ACCT2522 Management Accounting 1 Session 1, 2011 Tutorial Week 12 – Performance Evaluation and Control Overall Theme In this week we examine the “decision-influencing” function of management accounting, and consider issues involved in motivating managers to both “do things right” and “do the right things”. In doing so, we re-examine some of our previous topics to focus on the behavioural aspects of management accounting. In addition, we examine issues involved in developing a “good” incentive system. Desired Learning Outcomes and Essential Reading Performance Evaluation and Control After completing this topic, you should be able to: Essential Reading 1. Understand the importance of the decision-influencing role of management accounting information Hilton et al (2006) pp.835-855 Mowen et al. (2011) pp.521-2 2. Understand different motivational theories and their implications for the design of management accounting control systems; in particular, goal setting theory, expectancy theory, and agency theory. 3. Understand the difference between intrinsic and extrinsic motivation 4. Understand the different choices involved in designing an incentive system 5. Understand the principles behind the design of an incentive system and appreciate the issue of “dysfunctional behaviour”, which may arise from an inappropriate incentive system
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2 Tutorial Questions (must be prepared prior to the tutorial) All questions are based on the following case study. Case (modified from Case 12-4 in Anthony, R and V. Govindarajan. 2004. Management Control Systems . 11 th edition. Irwin McGraw Hill. New York, New York.) Grace Myer is the founder and CEO of the Myer Sisters Apparel, a retailer of high-end women’s business apparel. Earlier this year Grace opened her fourth retail store in Sydney’s Eastern Suburbs. While Grace has been pleased with the new store’s progress, she is concerned by the growing number of customer complaints and the low sales per square metre compared to some of her better-known competitors, such as Davie Laurie and HighChair Nine. When Grace had only one store that she individually owned and operated, she was able to control
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2011_wk12_performanceevaluationSTUDENT - THE UNIVERSITY OF...

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