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22421 Management Decisions and Control

Warning: The information on this page is indicative. The subject outline for a particular session, location and mode of offering is the authoritative source of all information about the subject for that offering. Required texts, recommended texts and references in particular are likely to change. Students will be provided with a subject outline once they enrol in the subject.

Subject handbook information prior to 2019 is available in the Archives.

UTS: Business: Accounting
Credit points: 6 cp

Subject level:


Result type: Grade and marks

Requisite(s): 22321 Cost Management Systems
These requisites may not apply to students in certain courses.
There are course requisites for this subject. See access conditions.


This subject introduces the use of management accounting information to support managerial decisions and control within organisations. It emphasises decision and control issues in a contemporary environment and introduces appropriate decision and control concepts, techniques and skills. It also emphasises the ways in which accounting information can be used to understand and make decisions about the operational and strategic management of an organisation, and to control the implementation and ongoing management of such decisions.

Subject learning objectives (SLOs)

Upon successful completion of this subject students should be able to:
1. critically analyse the institutional, organisational and individual influences on management accounting systems
2. form professional judgments about the appropriateness of the design and operation of management accounting systems
3. apply theory to design management accounting systems in real-world organisational contexts
4. develop communication and teamwork skills

Course intended learning outcomes (CILOs)

This subject also contributes specifically to the following program learning objectives:

  • Convey information clearly and fluently in high-quality written form appropriate for their audience (3.1)

Contribution to the development of graduate attributes

Management Decisions and Control contributes to the Accounting Major of the Bachelor of Business by building on the fundamental management accounting concepts and techniques introduced in 22321 Cost Management Systems, to examine the role of accounting information and mechanisms in the facilitating of decision-making and control in organisations. Specifically, this subject develops students' competencies in relation to the Faculty Graduate Attributes by developing their ability to ‘locate and critically evaluate relevant data and literature to address business problems through a research approach ', through the analysis and application to different organisational settings of relevant theoretical concepts relating to management decisions and control. This subject also contributes to the Faculty Graduate Attributes by assuring students' ability to ‘convey information clearly and fluently in high quality written form appropriate for their audience’.

This subject contributes to the development of the following graduate attributes:

  • Critical thinking, creativity and analytical skills
  • Communication and interpersonal skills

This subject also contributes to the development of the following program learning objective :

  • 2.2 Apply critical and creative thinking to address issues in business

Teaching and learning strategies

The material in this subject is presented through a combination of lectures and tutorials. Class contact comprises a 1.5-hour lecture and 1.5-hour tutorial. Students are expected to prepare by reviewing weekly background material, before participating in interactive lectures, where fundamental concepts are introduced and illustrations of applications in practice are discussed. The focus of the tutorials is to enable students to gain feedback on their independent homework study and to provide opportunities to apply their knowledge through interactive in-class activities, through a combination of practical exercises, case studies, debates and discussion. Students also take part in independent individual and group project work to explore selected topics in greater depth.

Content (topics)

  • Management accounting systems in organisational contexts
  • Performance measurement design
  • Planning
  • Decision making
  • Performance evaluation and rewards
  • Management control


Assessment task 1: Assignment (Individual)


This addresses subject learning objective(s):

1, 2 and 4

This addresses program learning objectives(s):


Weight: 30%

Final Report is to be no more than 1200 words.

Assessment task 2: Assignment (Group)


This addresses subject learning objective(s):

1, 2, 3 and 4

Weight: 30%

Infographic - 1 page

Main body of the report - maximum 15 pages

Assessment task 3: Final Exam (Individual)


This addresses subject learning objective(s):

1, 2 and 3

Weight: 40%

Minimum requirements

Students must achieve at least 50% of the subject’s total marks.

Required texts

Langfield-Smith, K, Thorne, H and Hilton, RW (2012) Management Accounting: Information for Creating and Managing Value, 7th Edition, McGraw-Hill.

This is the same text used in 22321: Cost Management Systems.


Weekly readings and background material

It is recommended that students engage with a broad range of material, including relevant chapters in the prescribed textbook (Langfield-Smith et al), exerpts from seminal management accounting books, academic journal articles, practitioner literature, news articles, as well as videos and online material. Each week a list of weekly readings and background material is provided in advance on UTSOnline under Course Materials. It is expected that students engage with this material before attending the relevant lecture or attempting their weekly homework.

Other resources


UTSOnline is not intended to replace 'live' lectures and tutorials but to provide a supplement to students learning in the subject.

The subject guide, lecture notes, tutorial notes and additional information regarding the course are made available on the UTSOnline website. Announcements are often used to notify students about issues regarding the course throughout semester. Please check the Announcements regularly and before you make enquiries.

There is a Student Manual available under Student Tools. If you have problems accessing UTSOnline (e.g. taking a really long time to load pages, errors about username or password, etc.), please contact directly: ITD HELP DESK (02) 9514 2222.

Student Membership of Professional Accounting Bodies

You are encouraged to join, as a student member, the below professional accounting associations. Membership is generally free and it is a great way to gain access to resources and meet future employers.

  • CPA Australia is one of the world’s largest accounting bodies with a global membership of over 160,000 finance, accounting and business professionals in 118 countries. The work of professional accountants is fundamental to the stability, efficiency and sustainability of individual companies, financial markets and economies. CPA Australia Network gives you access to exclusive events, mentoring and graduate employment opportunities to help you develop your career. Connecting you to business leaders and CPAs, join the CPA Australia Network and get the career edge you’ve been wanting. Subscribe at:
  • CAANZ: Chartered Accountants Australia and New Zealand represents 117,000 current and aspiring business leaders working in diverse roles in commerce and industry, academia, government, and public practice across the world. Members have completed CA’s internationally recognised qualification providing them with exceptional commercial acumen, professional scepticism, critical thinking methodology and a framework for making ethical decisions. Free student membership gives access to resources including employer evenings.
  • IPA: The Institute of Public Accountants is one of three professional accounting bodies recognised in Australian legislation. The IPA has contributed significantly to the profession and corporate life since the inception in 1923. Uniquely IPA is 100% Australian and focus on supporting and servicing accountants and practitioners running their own practice (SME/SMP). Free student membership provides access to: IPA's Weekly Job Boards; Invitations to Events, Discussion Groups and Networking Forums with Top Accounting and Finance Leaders and more. For free student membership & Student Pulse
  • ACCA: Association of Chartered Certified Accountants is the global body for professional accountants, offering business-relevant, first-choice qualifications to people of application, ability and ambition around the world who seek a rewarding career in accountancy, finance and management. ACCA supports its 200,000 members and 486,000 students in 180 countries, helping them to develop successful careers in accounting and business. ACCA works through a network of 101 offices and centres with more than 7,300 Approved Employers worldwide. For more information please go to
  • CIMA: By studying CIMA, you will develop the critical knowledge and skills that employers are looking for and be ready to work in any business – large or small, public or private, all around the world. We have more than 229,000 members and students in 176 countries, and with the formation of a new accounting association, once you become a Chartered Global Management Accountant, you'll become part of a world-wide community of over 600,000 current and next generation finance professionals.