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    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.

    About this paper

    Paper title Accounting Performance Management
    Subject Accounting
    EFTS 0.15
    Points 18 points
    Teaching period Semester 2 (On campus)
    Domestic Tuition Fees ( NZD ) $937.50
    International Tuition Fees Tuition Fees for international students are elsewhere on this website.
    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)


    Semester 2

    Teaching method
    This paper is taught On Campus
    Learning management system


    Stream Days Times Weeks
    A1 Monday 12:00-12:50 29-35, 37-42
    Thursday 14:00-14:50 29-35, 37-42


    Stream Days Times Weeks
    Attend one stream from
    A1 Wednesday 13:00-14:50 29-35, 37-42
    A3 Tuesday 12:00-13:50 29-35, 37-42
    A4 Tuesday 14:00-15:50 29-35, 37-42
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