Credits: 3 credits
Building on ACCT 3250: Intermediate Management Accounting, students explore the integrative and interdisciplinary role of management accounting and its contribution to the strategic management process and the provision of quantitative and non-quantitative information for planning, control, and decision making. Topics include management control systems; results controls, action, personnel and cultural controls; control system tightness; control system cost; designing and evaluating management control systems; financial responsibility centers including transfer pricing; planning, and budgeting; incentive systems; financial performance measures; the myopia problem; uncontrollable factors; corporate governance; and ethical issues.
Prerequisite: ACCT 3250 (minimum C-) or equivalent
Note: Students cannot receive credit for more than one of ACCT 4250, ACCT 4251, BBUS 4250 or BBUS 4251
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