ACF5080 Management control systems
Faculty of Business and Economics
ACF5080 Management control systems is a level 5, 6-credit-point, postgraduate unit from the Faculty of Business and Economics, offered in 2025 in Semester 1 and Semester 2 at Caulfield. It has no prerequisites.
- Credit points
- 6
- Offered in 2025
- Semester 1, Semester 2
- Caulfield
- Assessment
- Exam 40%
- and 3 other tasks
- Workload
- 144 hours
- per semester
This is the 2025 handbook entry. See the 2027 entry.
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Requisites
Before ACF5080
No prerequisites or corequisites besides the enrolment rules below.
After ACF5080
No unit lists ACF5080 as a prerequisite in the 2025 handbook.
Enrolment rules
You must have passed at least 24 credit points before undertaking this unit.
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 in 2025
| Teaching period | Campus | Mode |
|---|---|---|
| First semester | Caulfield | On campus |
| Second semester | Caulfield | On campus |
Assessment
- Within semester assessment100%
- Exercise15%
- Project45%
- Examination40%
Learning outcomes
When you finish this unit, you should be able to:
- 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 and teaching
- Tutorials24 hours
- Lectures12 hours
- Teaching approachProblem-based learning
- Teaching approachActive learning
- Teaching approachResearch activities
- Teaching approachCase-based teaching
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.
This unit includes problem-based learning approaches, where you engage in research, integrate theory and practice and apply knowledge and skills to develop viable solutions in response to a problem or set of problems.
This unit engages you in actively applying your knowledge, skills and attributes in interactive, collaborative and reflective activities.
This unit allows you to develop your research skills by engaging in structured inquiry using a systematic approach and discipline-specific methodologies.
This unit includes case-based teaching, where you apply their knowledge and engage in analytical and reflective thinking to solve complex contextual scenarios. Activities are often designed so that there is not one clear answer, but you need to work together to examine, analyse and make decisions to resolve the situation.
Learning resources
Required resources
Merchant, K. & Van der Stede, W. (2017). Management Control Systems: Performance Measurement, Evaluation and Incentives (4th Edition). Essex, Pearson Education International
Technology resources
There may be an additional cost associated with purchasing a physical and/or virtual calculator. Specific details will be provided in the Learning Management System by commencement of Orientation week.
Where it fits
ACF5080 is part of 1 area of study in the 2025 handbook.
Contacts
- Chief Examiners
- Associate Professor Aldonio Fernandes Ferreira
- Professor Ralph Kober
Common questions
What are the prerequisites for ACF5080?
ACF5080 has no prerequisites, but enrolment rules apply.
When is ACF5080 offered?
In 2025, ACF5080 runs in Semester 1 and Semester 2 at Caulfield.
How much work is ACF5080?
The handbook expects about 144 hours of study across the semester. No students have rated its difficulty yet.
Does ACF5080 have an exam?
Yes. The exam is worth 40% of the final mark, alongside 3 other tasks.
Which majors and minors include ACF5080?
ACF5080 is part of Strategic management accounting.