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ACF5080 · Management control systems

Official Handbook

2026 Handbook6 credit pointsLevel 5Department of Accounting

Last checked: 23 Aug 2026 UTC

Overview

This unit examines key issues in management control systems, focusing on the relationship between strategy, management control systems, and human behaviour. Topics include the object of control typology, the design and evaluation of management control systems, and the linkages between management controls and both corporate governance and to ethical issues. Management control issues in not-for-profit organisations will also be examined.

Offerings

CampusTeaching periodMode
CaulfieldFirst semesterTeaching activities are on-campus (ON-CAMPUS)
CaulfieldSecond semesterTeaching activities are on-campus (ON-CAMPUS)

Assessment

The Handbook lists an examination for this unit.

#AssessmentTypeWeightHurdle
11 - ExerciseExercise35%
22 - ProjectProject25%
33 - ExaminationExamination40%

Assessment details may change. Please refer to the assessment information in Moodle closer to the start of the teaching period.

Requisites

The Handbook lists no prerequisite, corequisite or prohibition for this unit.

Learning outcomes

  1. identify and appraise the key issues in management control systems, including technical and behavioural aspects
  2. demonstrate an understanding of fundamental issues in business strategy and of the enabling role of management control systems in driving value creation
  3. apply a control typology to recommend management control systems suitable for organisations facing different contexts
  4. understand and appraise the linkages between contemporary corporate governance and ethical issues and management control systems
  5. apply critical thinking, problem solving, and communication skills to individual and/or group activities dealing with management control systems and demonstrate in an individual summative assessment task the acquisition of comprehensive understanding of the topics covered by ACF5080.

Workload

Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. You are expected to complete all pre-class activities prior to your scheduled class, and post-class activities should be completed after your scheduled class. Learning activities may include a combination of teacher directed, peer directed and online engagement activities.

ActivityDuration
Lectures12 hours
Tutorials24 hours

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