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This free course, Organisations and management accounting, examines the nature of organisations, specifically their objectives and structure. Organisational objectives and structure determine management functions and responsibilities within the organisation.
After studying this course, you should be able to:
- understand the nature and purpose of different types of organisations (commercial, voluntary, public sector and so on)
- describe the different ways in which organisations may be structured
- understand basic concepts of organisational structure
- describe the main departments or functions of a business organisation
- explain the advantages and disadvantages of centralised and decentralised organisations.
- Current section: Introduction
- Learning outcomes
- 1 What is an organisation?
- 2 What is organisational structure?
- 3 Forms of organisational structure
- 4 Organisational departments and functions
- 5 Decentralisation and centralisation
- 6 The organisational environment
- Keep on learning
Study this free course
Enrol to access the full course, get recognition for the skills you learn, track your progress and on completion gain a statement of participation to demonstrate your learning to others. Make your learning visible!
Organisations and management accounting
Management accounting is concerned with providing information and analysis to managers to help them plan, evaluate and control activities, in order to achieve an organisation’s objectives. Whereas financial accounting is concerned with reporting on the past financial performance of an organisation, management accounting is essentially concerned with improving its future performance. In order to understand the concepts and principles of management accounting it is necessary first to have some appreciation of what managers do! This, in turn, requires an understanding of the organisations in which managers work – and of the external environment in which these organisations exist and operate.
This OpenLearn free course, therefore, looks at the nature of organisations, specifically their objectives and structure. Organisational objectives and structure are key elements of organisations and they determine management functions and responsibilities within the organisation. The course also considers the main environmental factors (economic, social, political, legal and technological) that impact on organisational behaviour.
This OpenLearn course is an adapted extract from the Open University course
Copyright & revisions
Originally published: Thursday, 11th February 2016
Last updated on: Thursday, 11th February 2016
- Creative-Commons: The Open University is proud to release this free course under a Creative Commons licence. However, any third-party materials featured within it are used with permission and are not ours to give away. These materials are not subject to the Creative Commons licence. See terms and conditions. Full details can be found in the Acknowledgements and our FAQs section.
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