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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.

Strategic performance management involves the process of ensuring organisational employees are implementing their organisations’ intended strategies. Senior managers are ultimately responsible for this task, and it is they who must decide how best to design or foster organisational systems, processes and procedures, organisational structures, and organisational cultures that consistently support the unique strategy being pursued.

Paper title Accounting Performance Management
Paper code ACCT302
Subject Accounting
EFTS 0.15
Points 18 points
Teaching period Semester 2 (On campus)
Domestic Tuition Fees (NZD) $912.00
International Tuition Fees Tuition Fees for international students are elsewhere on this website.

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ACCT 222
Schedule C
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, seminars and a workshop.


Adler, R.W. (2018) Strategic performance management: accounting for organizational control, Abingdon, UK: Routledge.

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)

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Semester 2

Teaching method
This paper is taught On Campus
Learning management system


Stream Days Times Weeks
A1 Monday 12:00-12:50 28-34, 36-41
Tuesday 09:00-09:50 28-34, 36-41


Stream Days Times Weeks
Attend one stream from
A1 Wednesday 13:00-14:50 28-34, 36-41
A2 Wednesday 15:00-16:50 28-34, 36-41
A3 Thursday 09:00-10:50 28-34, 36-41
A4 Thursday 14:00-15:50 28-34, 36-41