Control theory in accounting; applicability of management accounting within an organization; budget centre selection - management involvement in budgets and standards - motivation; budgetary control; standard costing; investigation of variances; inter-firm comparisons - the problems of using such data and the influence on short-term and long-term objectives; management audit, service department evaluation and quality; investigations, reports to management and acquisitions; reporting on management buyouts; internal audit; internal audit methodology in practice; special techniques - operational audit and statistical sampling; the audit of computer-based accounting systems; models and decision support systems; public sector - introduction and performance measurement; value for money audit - assessment of economy, efficiency and effectiveness; planning, programming and budgeting systems (PPBS).
