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Identifying and Managing Control System Benefits and Costs

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  • Norman T. Sheehan

Abstract

A well‐functioning management control system is essential to ensure the organization's strategy is executed as planned. While accounting students are provided many opportunities to master the design of management control systems, students are provided fewer opportunities to practice applying management control systems. This interactive role play allows students to experience the challenges managers face when applying organizational control systems. The role play fits best at the end of the unit where instructors have reviewed management control system design and application and is best suited for undergraduate and MBA students who have little or no supervisory experience. Students rated the role play as highly effective, as 97 percent (n = 38) of the students recommend that instructors at other institutions adopt this exercise. Détermination et gestion des avantages et des coûts des systèmes de contrôle Résumé Un système de contrôle de gestion efficace est indispensable pour faire en sorte que la stratégie de l'organisation soit mise en œuvre conformément au plan. Les étudiants en comptabilité ont maintes occasions d'apprendre à maîtriser la conception de systèmes de contrôle de gestion, mais ils sont moins souvent appelés à mettre en pratique l'application de systèmes de contrôle de gestion. Le présent jeu de rôle interactif permet aux étudiants d'expérimenter les difficultés que soulève l'application de systèmes de contrôle organisationnel pour les gestionnaires. Le jeu de rôle sera particulièrement productif s'il est proposé à la fin du volet du programme portant sur la conception et la mise en œuvre de systèmes de contrôle de gestion, et il conviendra le mieux aux étudiants de premier cycle et du MBA qui possèdent peu d'expérience en matière de supervision, sinon aucune. Les étudiants ont jugé le jeu de rôle très efficace, 97 pour cent d'entre eux (n = 38) recommandant que les professeurs d'autres établissements d'enseignement adoptent cet exercice.

Suggested Citation

  • Norman T. Sheehan, 2016. "Identifying and Managing Control System Benefits and Costs," Accounting Perspectives, John Wiley & Sons, vol. 15(3), pages 201-212, September.
    • Handle: RePEc:wly:accper:v:15:y:2016:i:3:p:201-212
    DOI: 10.1111/1911-3838.12096
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    References listed on IDEAS

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    1. Norman T. Sheehan & Ganesh Vaidyanathan, 2011. "Dr. PC: A Multimedia Management Control Case," Accounting Perspectives, John Wiley & Sons, vol. 10(4), pages 285-291, December.
    2. Robert Simons, 1994. "How new top managers use control systems as levers of strategic renewal," Strategic Management Journal, Wiley Blackwell, vol. 15(3), pages 169-189, March.
    3. McConkey, Dale D., 1989. "Are you an administrator, a manager, or a leader?," Business Horizons, Elsevier, vol. 32(5), pages 15-21.
    4. Norman T. Sheehan, 2009. "Smith & Jones LLP: Charting a Path to the Future," Accounting Perspectives, John Wiley & Sons, vol. 8(2), pages 165-177, May.
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