ACC40670 Management Control Systems

Academic Year 2023/2024

Management Control Systems builds on the Performance Measurement and Management course offered in the first trimester. MCS aims to develop each student's appreciation of the importance of control in organisations and ensure that each student understands the implications of strategy for the design of management control systems. The course aims to allow students to develop an in-depth understanding of performance, control and compensation system design, and to ensure that each student has a high-level of expertise in preparing and analysing accounting information for control purposes.

Show/hide contentOpenClose All

Curricular information is subject to change

Learning Outcomes:

By the end of the course, participants should:(i) understand the different forms of control which exist in organisations(ii) have a detailed knowledge of the various forms of financial and non-financial control systems that are in wide-spread use (iii) be able to critically evaluate these systems(iv) be able to prepare and analyse accounting information for control purposes(v) have a detailed knowledge of the more commonly-found compensation systems(vi) and be able to critically evaluate compensation system designs.

Student Effort Type Hours


Specified Learning Activities


Autonomous Student Learning




Requirements, Exclusions and Recommendations

Not applicable to this module.

Module Requisites and Incompatibles
Not applicable to this module.
Assessment Strategy  
Description Timing Open Book Exam Component Scale Must Pass Component % of Final Grade
Presentation: Group presentations Throughout the Trimester n/a Graded No


Examination: Final Exam 2 hour End of Trimester Exam No Standard conversion grade scale 40% No


Assignment: Case study reports Throughout the Trimester n/a Graded No


Carry forward of passed components
Resit In Terminal Exam
Summer Yes - 2 Hour
Feedback Strategy/Strategies

• Feedback individually to students, post-assessment
• Group/class feedback, post-assessment

How will my Feedback be Delivered?

Feedback is provided to students after the presentations and case reports.

Lecture Offering 1 Week(s) - 31, 32 Mon 10:00 - 12:50
Lecture Offering 1 Week(s) - 20, 21, 23, 24, 25, 26, 29, 33 Mon 11:00 - 12:50
Lecture Offering 1 Week(s) - 22 Tues 14:00 - 15:50

Discover our Rankings and Accreditations