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Incorporating Issues of Energy Efficiency in Advanced Management Accounting: A Study Note

The materials in this pack were designed to be used in an advanced management accounting subject which is the capstone of a management accounting stream in a Bachelor of Business, majoring in Accounting. The subject is called Management Decisions and Control (MDC) and is taught at the University of Technology, Sydney (UTS) in the UTS Business School. The focus of the subject is on the design of management control systems (MCS) that enable managers to make decisions and control. The control aspect of the subject focuses on a number of organisational aspects including processes, activities and human behaviour: understanding MCS helps to align employee behaviour with organisational objectives and strategy.

The pack contains two main sections – teaching materials and assessment materials. Each of these contains an introduction that lays out the intent behind the design and how they are to be used. Much of the material is self-explanatory as instruction for use is contained in the content. If any users of the materials require further help in the use of any of the contained resources they are welcome to contact the authors.

Please note that some components of the assessment material developed as part of this project are not suitable for distribution and have not been included in this pack. All material included in this pack has been developed exclusively for educational purposes, and as such it is the responsibility of the individual user to ascertain their personal copyright obligations with respect to any items included herein.

Materials

  • Incorporating Issues of Energy Efficiency in Advanced Management Accounting: A Study Note (DOCX, 5.1 MB) Download

Intended Audience and Usage

The subject takes students through the design of a range of MCS such as budgets, performance measurement systems, Balanced Scorecards, administrative structures, reward compensation, cultural and other socio-ideological types of control. The general approach is to see an MCS as a package of control systems that work together in a broader conception of control (Malmi and Brown 2008). Recognition is given to the broader context that organisations exist within - such as the social, environmental and political environment.

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