Module Texts
Epstein, M.J. and Manzon, J.F. (2008) Performance measurement and Management Control; Measuring and rewarding performance. Emerald group.
Hutzschenreuther, J. (2009) Management control in small and medium sized enterprise: Indirect control. Gabler Pub.
Resources
Module study guide
The University Library and Learning Resources - books and academic journals
The module VLE
Electronic data bases
Learning support materials
Internet
Indicative Content
This module commences with an introduction to control systems within an organisational context with reference to motivation, contingency planning and ethics. Organisation resources, strategy and financial investment are discussed and applied to a case study within an overarching project. The details of the project will be brought together using appropriate project management software. You will study a range of key performance indicators including that of quality and the associated quality assurance systems. Finally the role of the auditor and audit systems will be addressed and the relationship between the auditor and levels of senior management and internal auditors is explored.
When studied as part of the MSc International Accounting and Financial Management, the successful completion of this module may lead to an exemption from a professional accountancy qualification - for up to date information on accreditation and exemptions please contact the Award Leader.
Assessment Details
An Assignment of 3000 words weighted at 100% (covering all LOs)
Learning Outcomes
1. CRITICALLY ANALYSE THE ESSENTIAL ELEMENTS OF A CONTROL SYSTEM AND THE ACTIVITIES WHICH CONSTITUTE THE MANAGEMENT CONTROL PROCESS
Analysis
Knowledge and Understanding
Learning
2. CRITICALLY EVALUATE THE USE OF VARIOUS PERFORMANCE MEASUREMENT SYSTEMS Analysis
Knowledge and Understanding
Learning
3. COMPREHENSIVE UNDERSTANDING OF THE ADVANCED THEORETICAL CONCEPTS AND MANAGEMENT OF THE INTERNAL AUDIT PROCESS AND THE ROLES AND RESPONSIBILITIES OF THE INTERNAL AUDITOR. Knowledge and Understanding
Learning
Learning Strategies
The learning strategy for this module is based around students committing a total of 150 hours of activities towards achieving the learning outcomes. These will be split between 39 hours of direct contact with a tutor and 111 hours of directed, guided and self-study, together with preparation for and completion of the assessment tasks. Learning support material will be provided for the module.
The module will draw upon a mixture of activities including lectures, web-based activities, case study analysis, relevant videos and in-class discussions, individual and group problem solving and self-directed learning.
Web Descriptor
This module commences with an introduction to control systems within an organisational context, with reference to motivation, contingency planning and ethics. Organisation resources, strategy and financial investment are discussed and applied to a case study within an overarching project. The details of the project will be brought together using appropriate project management software. You will study a range of key performance indicators including that of quality and the associated quality assurance systems. Finally, the role of the auditor and audit systems will be addressed and the relationship between the auditor and levels of senior management and internal auditors is explored.¿