• Identify and describe dimensions of supply network performance.
• Demonstrate how different types of management accounting techniques can be used to serve functional needs in the supply network.
• Use performance measurement and supplier evaluation techniques to control supply networks and develop supply relationships.
• Critically discuss how management accounting techniques represent, construct and transform organisational phenomena.
• Reflect on theories used in the course and their ability to help analyse specific case situations

The overall aim of the course is to develop student's competencies in managing performance in supply chains and networks. Performance management is concerned with how managers in the supply network can use different types of management accounting technologies to make strategic oriented design decisions and control their supply chain networks. Specifically, and resting firmly on an economic rational, management accounting theory as well as on social- and organisational theories, students will be able to discuss, measure, use and respond to multiple dimensions of supply chain and network performance.

The content of the course will be theory and case driven. Extensive literature on management accounting and supply chain management will serve as the objects of discussion, in particular, the implications of using management accounting techniques such as the Balanced Scorecard, activity-based costing, target costing and open book accounting in managing a variety of supply network issues. The course will develop students’ knowledge, skills and competencies in identifying, understanding and quantifying multiple dimensions of performance in supply networks. In addition to resting firmly on economic rationalities, students will be trained in analysing management accounting in supply networks on social and organisational theories.

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Håkansson, H., Kraus, K., and Lind, J. (eds) (2010) Accounting in Networks. New York: Routledge.

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Langfield-Smith, L., & Smith, D. (2005). Performance measures in supply chains. Australian Accounting Review, 15(35), 39-51.

Bourne, M., Mills, J., Wilcox, M., Neely, A. and Platts, K.(2000). Designing, implementing and updating performance measurement systems. International Journal of Operations and Production Management, Vol. 20, No. 7, pp. 754-71.

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