ACF5080 - Management control systems - 2019

6 points, SCA Band 3, 0.125 EFTSL

Postgraduate - Unit

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered.


Business and Economics

Organisational Unit

Department of Accounting

Chief examiner(s)

Dr Aldonio Ferreira (First semester)
Associate Professor Ralph Kober (Second semester)

Unit guides



  • First semester 2019 (On-campus)
  • Second semester 2019 (Evening)
  • Second semester 2019 (On-campus)




This unit examines key issues in management accounting, focusing on the relationship between management control systems, behavioural implications, and strategy. Topics include the design and evaluation of management control systems, especially behavioural implications, control typologies, and linkages to corporate governance, ethical issues and value creation. Management control issues in not-for-profit organisations will also be examined.


The learning goals associated with this unit are to:

  1. identify and appraise the key issues in management control systems, including technical and behavioural aspects
  2. demonstrate an understanding of fundamental issues in business strategy and of the enabling role of management control systems in driving value creation
  3. apply a control typology to recommend management control systems suitable for organisations facing different contexts
  4. understand and appraise the linkages between contemporary corporate governance and ethical issues and management control systems
  5. apply critical thinking, problem solving, and communication skills to individual and/or group activities dealing with management control systems and demonstrate in an individual summative assessment task the acquisition of comprehensive understanding of the topics covered by ACF5080.


Within semester assessment: 50% + Examination: 50%

Workload requirements

Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.

See also Unit timetable information