ACCT 3131

The study of management control systems and behavioural issues in accounting. This course uses cases to study the structure and processes of management control systems in various types of organizations. Topics include: behaviour in organizations, responsibility centers, transfer pricing, strategy and strategic planning, budget preparation, performance measurement and analyzing financial performance (variance analysis), management compensation, and controls for differentiated strategies. This course seeks to develop critical thinking, written and oral communication and case analysis skills. Prerequisite(s):Accounting 3130 AND One of Writing 1000, English 1900, Management 2081, admission to the Post-Bachelor Certificate in Accounting Fundamentals, or admission to the Combined Post- Bachelor Certificates in Accounting OR Admission to the Post-Bachelor Certificate in Advanced Accounting Corequisite(s): Finance 3040 OR Admission to the Post-Bachelor Certificate in Advanced Accounting Equivalent: Management 3131 (prior to 2021/2022) Note: All prerequisite courses must have a minimum 'C-' grade.