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Lecture notes of 11 pages for the course Management accounting at UBir (-)
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ExAdvanced Management AccountingTopic 1 – Management Accounting as Control
HANDOUT 1
Exercise 1 – Identify the building blocks of Ahrens and Chapman (2004)
NB: Two pyramids are provided so you can have two attempts (or come up with two answers)
MA that
enhances
efficiency
& flexibility
System
Design &
Evaluation
Enabling
Coercive
, Exercise 2 – Which of the following are ‘controls’? Are the controls enabling or coercive?
Control, Incentive If control,
or Neither? Enabling or Coercive?
The ‘central standards’ used by top
Control Coercive
management
Coercive if via standardised plan
Corporate strategy determined at Head Office Control
– Visionary strategy Enabling
Targeted labour costs (p.291) Control Enabling
Restaurant Manager 3: “They never know
which door or corridor I am coming through” Incentive
(p.290)
Starter Bingo (p.292) Incentive (Control) Enabling
Mystery diners (p.289) Incentive (Control) Coercive
“The [restaurant managers’] bonus was based
on profit performance against budget and
Incentive (Control) Enabling
customer service.” (p.286)
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