ACCTG 721 : Research in Management Control

Business and Economics

2020 Semester One (1203) (15 POINTS)

Course Prescription

Provides an insight into the theoretical and empirical literature relating to management planning and control in private and public sector organisations. Explores the relationship between strategy, organisation design, performance measurement and evaluation, application of productivity analysis and Data Envelopment Analysis.

Course Overview

ACCTG 721: Research in Management Control provides an overview of research in the field of management planning and control and opens a new world of insights for anyone interested in the mechanisms available to managers to influence and change organisations. A focus on what we know from the prior literature inevitably leads to a consideration of matters we do not fully understand as yet, which could represent opportunities for future research. Therefore, this course is must for anyone interested in how to effect organisational change through management control and related research opportunities.

Course Requirements

No pre-requisites or restrictions

Capabilities Developed in this Course

Capability 1: Disciplinary Knowledge and Practice
Capability 2: Critical Thinking
Capability 3: Solution Seeking
Capability 4: Communication and Engagement

Learning Outcomes

By the end of this course, students will be able to:
  1. Identify and analyse management control systems and performance measurement systems (Capability 1 and 2)
  2. Analyse the design and operation of management control systems in private and public sector organisations within the context of different strategies and organisational settings (Capability 1, 2, 4.1 and 4.2)
  3. Evaluate the relevance of changing technology and access to big data for performance measurement and evaluation (Capability 1, 2, 4.1 and 4.2)
  4. Synthesise and critique extant literature to develop a sound research proposal for a management control topic (Capability 3 and 4.2)


Assessment Type Percentage Classification
Class participation 10% Individual Coursework
Presentation 20% Individual Coursework
Test 35% Individual Test
Research proposal 35% Individual Coursework
Assessment Type Learning Outcome Addressed
1 2 3 4
Class participation
Research proposal

Workload Expectations

This course is a standard 15 point course and students are expected to spend 10 hours per week involved in each 15 point course that they are enrolled in.

For this course, you can expect 31 hours of lectures, 30 hours of reading and thinking about the content and 39 hours of work on assignments and/or test preparation.

Digital Resources

Course materials are made available in a learning and collaboration tool called Canvas which also includes reading lists and lecture recordings (where available).

Please remember that the recording of any class on a personal device requires the permission of the instructor.

Academic Integrity

The University of Auckland will not tolerate cheating, or assisting others to cheat, and views cheating in coursework as a serious academic offence. The work that a student submits for grading must be the student's own work, reflecting their learning. Where work from other sources is used, it must be properly acknowledged and referenced. This requirement also applies to sources on the internet. A student's assessed work may be reviewed against online source material using computerised detection mechanisms.

Inclusive Learning

All students are asked to discuss any impairment related requirements privately, face to face and/or in written form with the course coordinator, lecturer or tutor.

Student Disability Services also provides support for students with a wide range of impairments, both visible and invisible, to succeed and excel at the University. For more information and contact details, please visit the Student Disability Services’ website at

Special Circumstances

If your ability to complete assessed coursework is affected by illness or other personal circumstances outside of your control, contact a member of teaching staff as soon as possible before the assessment is due.

If your personal circumstances significantly affect your performance, or preparation, for an exam or eligible written test, refer to the University’s aegrotat or compassionate consideration page:

This should be done as soon as possible and no later than seven days after the affected test or exam date.

Student Feedback

At the end of every semester students will be invited to give feedback on the course and teaching through a tool called SET or Qualtrics. The lecturers and course co-ordinators will consider all feedback and respond with summaries and actions.

Your feedback helps teachers to improve the course and its delivery for future students.

Class Representatives in each class can take feedback to the department and faculty staff-student consultative committees.

Student Charter and Responsibilities

The Student Charter assumes and acknowledges that students are active participants in the learning process and that they have responsibilities to the institution and the international community of scholars. The University expects that students will act at all times in a way that demonstrates respect for the rights of other students and staff so that the learning environment is both safe and productive. For further information visit Student Charter (


Elements of this outline may be subject to change. The latest information about the course will be available for enrolled students in Canvas.

In this course you may be asked to submit your coursework assessments digitally. The University reserves the right to conduct scheduled tests and examinations for this course online or through the use of computers or other electronic devices. Where tests or examinations are conducted online remote invigilation arrangements may be used. The final decision on the completion mode for a test or examination, and remote invigilation arrangements where applicable, will be advised to students at least 10 days prior to the scheduled date of the assessment, or in the case of an examination when the examination timetable is published.

Published on 18/12/2019 03:34 p.m.