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Lecture notes of 16 pages for the course Management accounting at UBir (-)

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Advanced Management Accounting

Topic 3 – Designing Control Systems in The Public Sector

, What we saw Yesterday

Policing reforms often focus on efficiency and effectiveness
(New Public Management)

To be achieved by standardizing public sector activities,
and providing less room for judgment

There is a tension between ‘deep reform’ and ‘the visible success of reforms’

The NHS in an age of austerity

And the dilemmas of pursuing efficiency gains within highly-skilled professions

Resistance as an inherent (and constitutive) part of system design

And also that I want you to write essays that persuasively convey your insights and
originality

, What will we look at?

• The concept of control • Special Topics
1. The Financial Crisis
• Designing management
2. Artificial Intelligence
accounting systems for different
• Sustainable Development
types of organisations. E.g.: 1. The Sustainable Development Goals
1. Do we care if hospitals are efficient? 2. Carbon Accounting
2. What is effective policing?

• Processes and challenges of • Recap and Assessment Guidance
implementing management
accounting systems
1. Particular focus on NGOs
2. Balanced Scorecards for NGOs

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