School of Business
Accountability, Representation and Control
Critically discuss how managers’ extreme focus on ‘efficiency’ had affected the development of accounting control systems over the time. (10 Marks) B) How can we as accounting practitioners and researchers contribute to a better understanding and implementation of the concept of ‘Control’? (15 Marks) Important Notes: 
Please answer all four questions, as they are intended to cover the module material and are equally important. Marks will be deducted for omitting any from your answer. You will essentially need to reflect on the Patisserie Valerie case in your answer to questions (1), (2) and (3). Question (4) depends on your understanding of the module’s material and your analysis of different key and recommended readings. To build your response to questions, please use the key concepts and literature discussed in the module. An intensive discussion of the essential readings is a requirement for passing the module. Please avoid any superficial use of essential or recommended readings. Your discussion and use of the readings should contribute to your arguments. Additionally, it should show your true understanding of the readings as well as your own critical and analytical thinking. Discussion of additional relevant academic articles can further improve your response. A list of additional recommended readings is available on Blackboard.
