Course Description

Course Name

Accounting Performance Management

Session: VDNS3122

Hours & Credits

18 Credit Points

Prerequisites & Language Level


Taught In English

  • There is no language prerequisite for courses at this language level.


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.

Teaching Arrangements

This paper is taught through lectures and seminars.

Course 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.

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)


Management Control Systems 12th edition Authors: Anthony R.N and Govindarajan V.Publisher: McGraw Hill

*Course content subject to change