ABSTRACT
Accounting, as a highly developed abstract financial measurement and communication system, had various objective and subjective characteristics which provided a particular form of visibility into and of these economic means-ends relationships, and thus were potentially useful for the management of such problems. The Management Accounting Control System was a highly developed responsibility accounting system with a strong budgetary control focus for departments and cost centres. The sophistication of the Management Accounting Control System appeared to have increased over time. The basic structure of the Management Accounting Control System was adopted in 1979, but its functions were refined further after the new divisional management structure was implemented in 1984. While generally the Management Accounting Control System reports seemed to be little used, the accountants in the Department of Finance and Administration did place strong emphasis on financial control. The chapter also presents an overview of the key concepts discussed in this book.
