I've developed a course that is basically (what I would consider) FP&A aspects of management accounting: budgeting, pricing, theory of constraints, variance analysis, transfer pricing, responsibility centers, balanced scorecard, etc. I also include a substantial discussion of the management control aspects of most every topic. Would you consider such a course to be, essentially, what elsewhere might be considered "Controllership"?
Thinking about some of the topics, especially management control systems and things like the balanced scorecard, do you think we integrate those enough into the broader work of PACE?
12 Views
I am teaching "Managerial Accounting and Controlling" for undergrads. I include budgeting with a focus on revenue management (planning), sensitivity analysis with CVP, and analysis of variance, and a lot of general purpose of MA talks. Cost behaviour is in the foundation for sure. We teach pricing and yield in a different course and we talk about systems throughout finance-related courses... I know, that Controlling is widely taught in Europe and it is more advanced at graduate level.
Are you interested to talk about systems? I specialize on nonfinancial metrics and their integration with accounting controls for customer-centric performance management