Course Outline
BUSI 4008 A
ADVANCED MANAGEMENT
ACCOUNTING AND CONTROL
Fall 2012
PROFESSOR:
Dr. Raili Pollanen
Office: 820 DT, Tel. 520-2600, Ext. 2376
Office Hours: Fridays, 11:30 – 12:30 and by Appointment
E-mail: raili_pollanen@carleton.ca
WebCT: http://webct.carleton.ca
COURSE TIME/LOCATION
Lectures: Fridays, 8:35 – 11:25, Location LA B146.
PREREQUISITES:
BUSI 3008 with a grade of C- or higher.
The School of Business enforces all prerequisites.
COURSE OVERVIEW:
This course focuses on managerial planning and control systems using the case method. It extends the concepts covered in the intermediate management accounting course and also integrates relevant contextual issues from other functional areas of organizations. The design of budgeting, cost management, performance measurement, performance evaluation, and reward systems, as well as governance and ethical issues, are examined. Emphasis is placed on the need for different control techniques and systems in different types of organizations and for balanced integrated systems, comprising both financial and nonfinancial controls and measures.
LEARNING OBJECTIVES:
1. Understand advanced management control concepts, techniques, and practices applicable to private, non-profit, and public organizations.
2. Identify management control problems related to cost management, budgeting, performance measurement, performance evaluation, and reward systems, as well as, governance and ethics, in private, non-profit, and public organizations.
3. Identify and apply appropriate management control techniques to remedy management control problems in private, non-profit, and public organizations.
4. Analyse and evaluate an organization’s management control systems and practices, considering relevant organizational and environmental factors.
5. Based on analyses conducted, recommend appropriate managerial actions and improvements to management control systems.
6. Write well researched and justified
ADVANCED MANAGEMENT
ACCOUNTING AND CONTROL
Fall 2012
PROFESSOR:
Dr. Raili Pollanen
Office: 820 DT, Tel. 520-2600, Ext. 2376
Office Hours: Fridays, 11:30 – 12:30 and by Appointment
E-mail: raili_pollanen@carleton.ca
WebCT: http://webct.carleton.ca
COURSE TIME/LOCATION
Lectures: Fridays, 8:35 – 11:25, Location LA B146.
PREREQUISITES:
BUSI 3008 with a grade of C- or higher.
The School of Business enforces all prerequisites.
COURSE OVERVIEW:
This course focuses on managerial planning and control systems using the case method. It extends the concepts covered in the intermediate management accounting course and also integrates relevant contextual issues from other functional areas of organizations. The design of budgeting, cost management, performance measurement, performance evaluation, and reward systems, as well as governance and ethical issues, are examined. Emphasis is placed on the need for different control techniques and systems in different types of organizations and for balanced integrated systems, comprising both financial and nonfinancial controls and measures.
LEARNING OBJECTIVES:
1. Understand advanced management control concepts, techniques, and practices applicable to private, non-profit, and public organizations.
2. Identify management control problems related to cost management, budgeting, performance measurement, performance evaluation, and reward systems, as well as, governance and ethics, in private, non-profit, and public organizations.
3. Identify and apply appropriate management control techniques to remedy management control problems in private, non-profit, and public organizations.
4. Analyse and evaluate an organization’s management control systems and practices, considering relevant organizational and environmental factors.
5. Based on analyses conducted, recommend appropriate managerial actions and improvements to management control systems.
6. Write well researched and justified