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MIT MIT-OCW

Management Accounting and Control

LEVEL: ADVANCED · LICENSE: CC BY-NC-SA 4.0 · STATUS: [ FREE ]
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MIT Sloan School of Management's course on management accounting for decision making and control in profit-directed organizations. Topics include product costing, budgetary control systems, and performance evaluation systems used to plan, coordinate, and monitor business operations. The course also covers principles of measurement and builds a framework for assessing the behavioral dimensions of control systems, including how different managerial styles affect motivation and performance within an organization. Materials come from MIT OpenCourseWare and typically include lecture notes, readings, and assignments covering both the technical and human sides of accounting-based control. The course is aimed at students who already have some grounding in accounting and want to see how measurement systems shape organizational behavior. As with other MIT OpenCourseWare offerings, the material is free to access with no certificate offered.