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Lecture notes of 60 pages for the course Management accounting at UBir (-)

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April 14, 2021
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60
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2020/2021
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Advanced Management Accounting
Part 1 of 2
Welcome!
Accounting as a Type of Control

, An Introduction
Dr. Robert Charnock -
• B.Sc. Accounting & Finance, London School of Economics and Political Science (LSE)
• M.Sc. Accounting, Organisations and Institutions, LSE
• Ph.D. Carbon Accounting and Climate Finance, LSE

, Advanced Management Accounting

What you have seen in previous modules:
• Management Accounting as an input for decision making
• A plethora of methods for planning, monitoring and operating
• Reasons to critically reflect on the accuracy and importance of accounting


What this course will advance from that:
• Beyond thinking like accountants, how to think like a CEO
• How to tailor accounting systems to specific organisations and their needs
• The problems accounting causes, and how to mitigate them
• Current issues and trends facing the management accounting profession

, 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
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