Course details
Research in Management Control
COMP 80921A
Corporate control has changed during the 20th century giving increasing power to accountants. Today accountants face new challenges that could impact their place in the organization. The course offers an overview of theoretical frameworks and actors of control to better understand this phenomenon.
This course is divided into three sections.
1. Foundations of control
What is control? This section will discuss the types of control, the levels of control, the formalization of controls, the uses of controls and costs as a form of controls.
2. Theoretical and methodological approaches
How do we understand and explain the phenomena of control? This section presents and discusses the main theoretical approaches used for management control research (contingency, economic agency and transaction costs, psychological, institutional and critical).
3. Actors and contexts
Who is exerting control and in what context? This section presents the actors of control (accountants, controllers, stakeholders) as well as the specific problems faced by the accounting profession related to the rise of business intelligence (Big Data, artificial intelligence), gender, social and environmental standards, and public and nonprofit organizations.
1. Foundations of control
What is control? This section will discuss the types of control, the levels of control, the formalization of controls, the uses of controls and costs as a form of controls.
2. Theoretical and methodological approaches
How do we understand and explain the phenomena of control? This section presents and discusses the main theoretical approaches used for management control research (contingency, economic agency and transaction costs, psychological, institutional and critical).
3. Actors and contexts
Who is exerting control and in what context? This section presents the actors of control (accountants, controllers, stakeholders) as well as the specific problems faced by the accounting profession related to the rise of business intelligence (Big Data, artificial intelligence), gender, social and environmental standards, and public and nonprofit organizations.
Themes covered
Conceptual Frameworks for Management Control
Variations in the design and use of control systems and the impact of these variations on organizational performance
Costs as control
Control systems as an incentive (economic and psychological approaches)
Control systems as a tool of legitimacy and power (institutional and critical approaches)
The changing role of controllers and the accounting profession
Women and accounting
The evolution of control systems relating to social and environmental standards
The impact of business intelligence on accountants and controllers
Course code
COMP 80921A
Subject
Accounting
Program
PhD
Location
Côte-des-Neiges
Instruction mode
On-site learning
Credits
3