Advanced Management Accounting
Topic 2 – Introducing Control in New Public Management
,Previously in Advanced Management Accounting…
Management Accounting is about control as well as decision usefulness
Specifically, it is about guiding the organization towards achieving its
objectives
A conceptual framework:
Coercive controls prescribe how an activity should be done.
Enabling controls tell people what to achieve, but give them autonomy in
deciding how to achieve it
Today: Use of accounting in the police and in hospitals
, What will we look at?
• The concept of control • Special Topics
1. The Financial Crisis
• Designing management
2. Artificial Intelligence
accounting systems for different
• Sustainable Development
types of organisations. E.g.: 1. The Sustainable Development Goals
1. Do we care if hospitals are efficient? 2. Carbon Accounting
2. What is effective policing?
• Processes and challenges of • Recap and Assessment Guidance
implementing management
accounting systems
1. Particular focus on NGOs
2. Balanced Scorecards for NGOs
, The questions we’ll consider
Why do we keep trying to reform the public sector?
How is accounting typically used in these reforms? (inc. an example)
What are different groups trying to achieve by creating new accounting systems?
Are we simply designing systems to make them functional? For e.g., cost effectiveness ,
to make it as cost-effective as possible
Are we designing systems to be functional, or politically valuable?
Just about how functional or it should be politically valuable?
Topic 2 – Introducing Control in New Public Management
,Previously in Advanced Management Accounting…
Management Accounting is about control as well as decision usefulness
Specifically, it is about guiding the organization towards achieving its
objectives
A conceptual framework:
Coercive controls prescribe how an activity should be done.
Enabling controls tell people what to achieve, but give them autonomy in
deciding how to achieve it
Today: Use of accounting in the police and in hospitals
, What will we look at?
• The concept of control • Special Topics
1. The Financial Crisis
• Designing management
2. Artificial Intelligence
accounting systems for different
• Sustainable Development
types of organisations. E.g.: 1. The Sustainable Development Goals
1. Do we care if hospitals are efficient? 2. Carbon Accounting
2. What is effective policing?
• Processes and challenges of • Recap and Assessment Guidance
implementing management
accounting systems
1. Particular focus on NGOs
2. Balanced Scorecards for NGOs
, The questions we’ll consider
Why do we keep trying to reform the public sector?
How is accounting typically used in these reforms? (inc. an example)
What are different groups trying to achieve by creating new accounting systems?
Are we simply designing systems to make them functional? For e.g., cost effectiveness ,
to make it as cost-effective as possible
Are we designing systems to be functional, or politically valuable?
Just about how functional or it should be politically valuable?
