Keys to success in the diffusion of management accounting innovations, other than the technical merits of an innovation, are studied.

07 - Performance management

Management accountants are value-adding members of management teams concerned with the provision and use of accounting information for strategy implementation, management planning, and control in organisations. The unit aims to provide in-depth understanding of how management accounting systems can be designed to support the strategy of an organization. It will enable students to design and evaluate systems for strategic planning, control and performance measurement and will give students an appreciation of the behavioural aspects of management accounting systems. These materials will familiarise students with the dynamism of contemporary management accounting practices based on documented real-life practices. This unit ensures students can identify problems and apply important analytical skills they will need when making decisions within firms.

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07 - Performance management

07 - Performance management