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Advanced Management Accounting

Topic 4 – Implementing Control Systems
(and an introduction to NGOs)

,Previously in Advanced Management Accounting…

Deciding how to ‘control’ different types of activities


Identifying appropriate mechanisms of control


Resistance to control


Some initial comments on overcoming that resistance


This week: Implementing control systems

, 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

, ‘Mutually adjusting’ MCS and culture
Tailoring and Implementing MCS

Identify activities to be controlled?
Step 1
Analyse whether they are most suited to coercive or enabling controls?
Develop an idea for what the control system could look like?
Step 2 What controls will you use for each of the activities?
What measurements are required in order to implement this?

Step 3



Step 4



Step 5



Step 6