An International Meeting of the American Accounting Association 2005 Annual Meeting August 7–10, 2005 San Francisco, California Come to the City by the Bay!

Effective Learning Strategies Forum
Wednesday, August 10, 2005

Session 6
How to Integrate Management Control Issues with the External Contracting Context

Presenter:
Neale O'Connor, City University of Hong Kong

Description:
The motivation of this session is to bring a greater contextual focus to management control problems in the firm. With the increasing use of external contracting forms (franchising, strategic alliances, and joint ventures), a greater awareness of how these forms impact on management control systems is required. The emphasis is, in part international accounting, but also pertains to the variety of contracting forms now seen in the domestic context.

The sessions focus is on describing an integrative framework of contracting and control in a step by step fashion. Several steps will be described that visually walks the participant through the various decision stages of contracting and management control. The emphasis is on (1) how the different parts are located in terms of the decision timing, and (2) how the costs of making poor decisions are greater in the earlier stages.

Participants will learn a new technique for describing the integrative nature of a firm's contracting and management control decisions. Participants will also learn how to describe management control in a broader external contracting sense, thus giving greater context to aid in teaching of management control problems in the classroom.

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