These notes analyse the roles and uses of management accounting practices in contemporary organisations and enterprises. Management accounting is extensively involved in the planning, coordination and control of complex organisations and networks of organisations competing on a global scale. The notes explore key management accounting concepts and tools, and their economic, strategic, behavioural and organisational underpinnings
They are organised around four modules and consist of 4 unique documents with a total page count of 40 pages.
Management Accounting for Decision Making examines how management accounting information can be used in the context of a variety of short- and long-term decision problems, ranging from costing to pricing, outsourcing and investment appraisal.
Management Accounting and Strategy looks at management accounting change and at the emerging role of management accounting in strategy making.
Management Accounting and Organisational Control examines intra-organisational planning and control issues, focusing on how managerial action is guided by practices such as budgeting, variance analysis and transfer pricing.
Performance Measurement addresses the use of financial and non-financial performance measures in complex organisational and managerial settings, with particular emphasis on their behavioural consequences and the limits of quantification.