Management Control Systems
This course aims to provide students with a management perspective of accounting information with special emphasis on the control viewpoint. The role of an accountant or controller is briefly discussed. Particular attention is given to managerial thinking for controlling the organization in an international context. The concepts and techniques of management control are thoroughly discussed within the backdrop of general management issues but also within the context of specific international issues such as transfer pricing, international taxation and exchange rates. Modern theories on organization and decision-making are highlighted in relation to management control systems.