| Detailinformationen |
| Anmeldevoraussetzungen |
(*)KS Basics of International Financial Reporting and Perspectives on Digitalization AND
KS Cost and Management Accounting
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| Quellcurriculum |
Bachelorstudium International Business Administration 2025W |
| Lernergebnisse |
Kompetenzen |
| (*)After becoming familiar with the wide range of management control mechanisms and instruments, students should be able to identify, use, design and critically evaluate the management control practices in different organizational environments.
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| Fertigkeiten |
Kenntnisse |
| (*)Learning Outcomes
Learning Outcome 3 (LO3): Apply the acquired knowledge at both conceptual and operational levels to real-world case studies to identify management control problems and possible solutions.
Learning Outcome 4 (LO4): Independently analyze the various management controls implemented in both profit and non-for-profit organizations.
Learning Outcome 4 (LO4): Use the technical language typical of the subject to communicate clearly and unambiguously with specialists in the field and non-specialist interlocutors.
Learning Outcome 5 (LO5): Use own judgment and critical reasoning to evaluate the appropriate design and use of management control instruments and mechanisms in different situational contexts.
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(*)Course topics:
- Definition of management control and causes of management control problems
- Management Control Systems by Merchant and Van der Stede (2017)
- Result, Actions, Personnel and Cultural controls
- Tightness of controls
- Control system costs
- Financial results control system
- Performance measurement issues and their effect
- Corporate governance and management control
- Management control-related ethical issues
- Management control in non-for-profit organizations
Learning Outcomes
Learning Outcome 1 (LO1): Recall the underlying concepts and components of management controls.
Learning Outcome 1 (LO1): Recall the underlying concepts of corporate governance and ethics and their role in management control.
Learning Outcome 2 (LO2): Acquire adequate knowledge regarding management control mechanisms and instruments, particularly focusing on the framework of Merchant and Van der Stede (2017).
Learning Outcome 2 (LO2): Acquire adequate knowledge regarding the main corporate governance models.
Learning Outcome 2 (LO2): Acquire adequate knowledge regarding the main ethical models.
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| Beurteilungskriterien |
(*)Students can reach a total of 120 points through mandatory assignments and a final written exam:
- 30 points can be reached by individually analyzing two selected papers from academic journals in the field (15 points per paper). Individual work is mandatory
- 20 points can be reached by working in small groups on a selected case study and discussing the results with the class. Group work is mandatory.
- 70 points can be achieved with the final or retry exam.
Final grades will be given as follows:
| Points | Grade |
|---|
| 105-120 | 1 (very good) |
| 90-104 | 2 (good) |
| 75-89 | 3 (acceptable) |
| 60-74 | 4 (sufficient) |
| 0-59 | 5 (not sufficient) |
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| Lehrmethoden |
(*)Teaching combines frontal lectures, supported by slides and literature, active participation of students and in-class discussions.
Group works on company cases are also provided.
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| Abhaltungssprache |
Englisch |
| Literatur |
(*)- Management Control Systems: Performance Measurement, Evaluation and Incentives by Kenneth A. Merchant and Wim A. Van der Stede (current edition), Pearson.
- Management control systems as a package—Opportunities, challenges and research directions. (2008) By Malmi Teemu, and David A. Brown. Published on Management Accounting Research. Volume no. 19, Issue no. 4, pp. 287-300.
- Slides and selected articles from leading academic journals will be provided on Moodle.
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| Lehrinhalte wechselnd? |
Nein |
