Details

Case

Educator Copy

Management Control Changes in CAA (A)

Muhammad Junaid Ashraf


INDUSTRY : Aviation, Regulatory Authority

AREA : Accounting & Control

ORGANIZATION : Civil Aviation Authority

LENGTH : 25

LUMS No : 01-507-2011-1

PUBLICATION YEAR : 2011

DESCRIPTION

KEYWORDS:

Management,Control,Changes, Techniques,Organizational Goals,Civil Aviation Authority,CAA


DESCRIPTION:

Cases taught to MBA students normally represent a very technical, managerial and apolitical situation within an organizational setting. This case is an attempt to fix the problem by presenting a politically rife organizational situation from multiple perspectives. It provides students with an opportunity to suggest management control techniques that they have learnt during their MBA course (Case A), for a public sector organization, and at the same time, to see the multiple implications and limitations of these techniques from different perspectives (Case B). This case is written for the Managerial Accounting course and Control System course for first year MBA students.


LEARNING OBJECTIVES:

Provides students with an opportunity to suggest changes that they would want to recommend in different management control practices of the organization. Given that they have gone through the concepts of accounting information systems, performance measurement systems and organization structure in their course already; there is a strong possibility that their suggested changes would be identical to suggestions made by consultants. Students can be prodded to suggest the kind of financial information system that they would want to put in place, if an administrative trifurcation of organization takes place. Students should also be pushed to highlight the deficiencies of current accounting information systems. In this context, it is important to ask the students as to what are the criteria on which decisions are made in CAA and who makes these decisions. Similarly, students should be asked to suggest a performance measurement system for the organization, clearly separating the performance standards for each of the pillars.


SUBJECTS COVERED:

Managerial Accounting