Accessibility Skip to Global Navigation Skip to Local Navigation Skip to Content Skip to Search Skip to Site Map Menu

ACCT302 Accounting Performance Management

Management accounting’s role in designing and operating organisational systems that direct, motivate and evaluate employee action. Associations and information flows between strategic plans and budget targets, measures and incentives are examined.

Paper title Accounting Performance Management
Paper code ACCT302
Subject Accounting
EFTS 0.1500
Points 18 points
Teaching period First Semester
Domestic Tuition Fees (NZD) $813.45
International Tuition Fees Tuition Fees for international students are elsewhere on this website.

^ Top of page

Prerequisite
ACCT 222
Schedule C
Commerce
Contact
ralph.adler@otago.ac.nz
Teaching staff
Professor Ralph Adler and Dr Carolyn Stringer
Paper Structure
Accounting performance management focuses on designing and operating organisational systems to improve performance and includes: the organisational context (e.g., culture, leadership), organisational structure, strategy, performance measures, target setting, performance evaluation, incentive compensation and information flows.The course blends theoretical and practical work to examine social (group norms and cultural attitudes) and psychological (employee motivation and commitment) issues related to the design and implementation of performance management systems.
Teaching Arrangements
This paper is taught through a lecture and seminars.
Textbooks
Management Control Systems 12th edition Authors: Anthony R.N and Govindarajan V.Publisher: McGraw Hill
Course outline
View the course outline for ACCT 302
Graduate Attributes Emphasised
Communication, Critical thinking, Self-motivation, Teamwork.
View more information about Otago's graduate attributes.
Learning Outcomes
  • To integrate management accounting into the overall performance management framework, this course highlights that accounting often serves purposes that are organisational in nature rather than technical, so human and social factors are clearly important aspects in the design and operation of any management accounting system
  • To assess a case situation, provide feasible alternatives and justify their choice (evaluate)
  • To collaborate with their team members to structure and present a debate with a mix of activities that synthesize the key points of the topic for discussion (synthesise)
  • To compare and contrast different frameworks, theories and points of view and give their own point of view (analyse, evaluate)
  • To demonstrate the ability to use and apply knowledge to practical situations such as case studies (apply)
  • To make sense of a wide variety of literature (comprehend)
  • To describe and analyse theory (knowledge)

^ Top of page

Timetable

First Semester

Location
Dunedin
Teaching method
This paper is taught On Campus
Learning management system
Blackboard

Lecture

Stream Days Times Weeks
Attend
L1 Tuesday 16:00-17:50 9-15, 18-22

Seminar

Stream Days Times Weeks
Attend one stream from
A1 Wednesday 11:00-12:50 9-15, 18-22
A2 Wednesday 14:00-15:50 9-15, 18-22
A3 Thursday 11:00-12:50 9-15, 17-22
A4 Thursday 14:00-15:50 9-15, 17-22

Management accounting’s role in designing and operating organisational systems that direct, motivate and evaluate employee action. Associations and information flows between strategic plans and budget targets, measures and incentives are examined.

Paper title Accounting Performance Management
Paper code ACCT302
Subject Accounting
EFTS 0.1500
Points 18 points
Teaching period First Semester
Domestic Tuition Fees (NZD) $829.65
International Tuition Fees Tuition Fees for international students are elsewhere on this website.

^ Top of page

Prerequisite
ACCT 222
Schedule C
Commerce
Teaching staff
Professor Ralph Adler
Paper Structure
Accounting performance management focuses on designing and operating organisational systems to improve performance and includes: the organisational context (e.g., culture, leadership), organisational structure, strategy, performance measures, target setting, performance evaluation, incentive compensation and information flows.The course blends theoretical and practical work to examine social (group norms and cultural attitudes) and psychological (employee motivation and commitment) issues related to the design and implementation of performance management systems.
Teaching Arrangements
This paper is taught through lectures and seminars.
Textbooks
Management Control Systems 12th edition Authors: Anthony R.N and Govindarajan V.Publisher: McGraw Hill
Course outline
View the course outline for ACCT 302
Graduate Attributes Emphasised
Self-motivation, Teamwork.
View more information about Otago's graduate attributes.
Learning Outcomes
  • To integrate management accounting into the overall performance management framework, this course highlights that accounting often serves purposes that are organisational in nature rather than technical, so human and social factors are clearly important aspects in the design and operation of any management accounting system
  • To assess a case situation, provide feasible alternatives and justify their choice (evaluate)
  • To collaborate with their team members to structure and present a debate with a mix of activities that synthesize the key points of the topic for discussion (synthesise)
  • To compare and contrast different frameworks, theories and points of view and give their own point of view (analyse, evaluate)
  • To demonstrate the ability to use and apply knowledge to practical situations such as case studies (apply)
  • To make sense of a wide variety of literature (comprehend)
  • To describe and analyse theory (knowledge)
Contact
ralph.adler@otago.ac.nz

^ Top of page

Timetable

First Semester

Location
Dunedin
Teaching method
This paper is taught On Campus
Learning management system
Blackboard

Lecture

Stream Days Times Weeks
Attend
L1 Tuesday 16:00-17:50 9-13, 15-22

Seminar

Stream Days Times Weeks
Attend one stream from
A1 Wednesday 11:00-12:50 9-13, 15-16, 18-22
A2 Wednesday 14:00-15:50 9-13, 15-16, 18-22
A3 Thursday 11:00-12:50 9-13, 15-22
A4 Thursday 14:00-15:50 9-13, 15-22