Lecture 1- Introduction to management accounting for performance and decison making

Control process- The process of ensuring that a firm's to its & that its are

Action controls- the actions of as they go about their , also known as controls

Personnel, cultural & social controls- Personnel controls involve to through the use of and placement, training, job design, etc. Cultural & social controls involve the selection of people who have already been into adopting particular norms & patterns of to perform particular tasks

Results controls- & information about the of work effort, also known as controls

Feedback control- outputs against outputs & taking whatever action is necessary if a exists

Feed-forward control- predictions of outputs with the outputs & taking corrective action to any

Goal congruence- The that exists when controls to behave in a way that is in with the organisation's

Controls- These are & . It's used to help determine what action needs to be

One form of action controls is ( people from doing things that be done i.e. such as )

Another form of action controls is (involve approval of of individuals being before they course of action)

Third form of action controls is (involve defining that are or , actions & acceptable or unacceptable actions)

One harmful side-effect of results controls is that they can lead to of when employees seek to achieve in way that organizationally

Another harmful side-effect of results controls is that they can lead to & . This could result in in morale & of motivation