| COURSE NUMBER: |
ACCT 6300 |
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| COURSE TITLE: |
Accounting Systems for Managerial Control |
CATALOG DESCRIPTION:
Prerequisite: Graduate (MBA) student status, ACCT 4999 and FINC
3400 or equivalent. This is a case-oriented course designed to teach
the effective use of accounting systems and accounting data in organizational
planning and control. |
LEARNING OUTCOMES:
The principal learning outcomes of this course are to have each student
develop and demonstrate knowledge and basic skills related to:
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Understanding the role of a management control system in the management
of an organization
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Understanding the behavioral implications of the interactions of controls
and organizations
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Understanding the process of designing a management control system
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Understanding the methodology of implementing a management control process
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Understanding the management control process in different business sectors
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Understanding the relationship of the management control system and new
approaches to organization management (TQM, reengineering)
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Applying the accounting techniques used in the management control process
(traditional, ABC, non-financial)
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| RELATIVE TOPICS
Topics |
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| 1. MCS and organizations |
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| 2. Organizational environment and MCS |
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| 3. MCS design |
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| 4. MCS process |
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| 5. MCS in service, retail organizations |
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| 6. MCS and management style, philosophy |
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| 7. Accounting techniques in MCS |
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