EAC0228 has been designed to develop your competencies in the area of Performance Management Systems. More broadly, this course has also been designed with the aim of preparing you for a career as a professional accountant.
Performance management systems (PMSs) include performance evaluation and reward schemes used by organizations for motivating employees and achieving key objectives and goals. The specific objectives of this course are to prepare you to: (a) link strategic priorities to performance measurement, (b) measure and evaluate divisional, team and individual performance; and (c) contribute to the design of reward schemes.
2. THE ENVIRONMENT OF PMS
3. ORGANIZATIONAL PURPOSE AND STRATEGY
4. ORGANIZATIONAL ARCHITECTURE
5. ADDITIONAL TOPICS
1.2 Individual Behavior in Organizations
2 THE ENVIRONMENT OF PMS
2.1 External Environment
2.2 Internal Environment
3 ORGANIZATIONAL PURPOSE AND STRATEGY
3.1 Value Systems
3.2 Value Proposition
3.3 Key Performance Indicators
4 ORGANIZATIONAL ARCHITECTURE
4.1 Decision Rights and Decentralization
4.2 Divisional Performance Evaluation
4.3 Incentive Compensation
5 ADDITIONAL TOPICS
Brickley, J. A., C. W. Smith, and J. L. Zimmerman. Managerial economics and organizational architecture. 5th edition
Articles to be defined.
Zimmerman, J. L. (2011). Accounting For Decision Making and Control Seventh Edition. McGraw-Hill.
McWatters, C., & Zimmerman, J. L.; & Morse, D., 2008. Management Accounting: Analysis and Interpretation.
Garrison, N., Noreen, E. W., & Brewer, P. C. (2010). Managerial Accounting. Mc. Grow Hill.
Anthony, R. N., & Govindarajan, V. (2007). Management control systems.