Management control systems (3837)
  
Coordinating lecturer :Prof. dr. Maarten CORTEN 

Language of instruction : English
Credits: 6,0
  
Period: semester 1 (6sp)
  
2nd Chance Exam1: Yes
  
Final grade2: Numerical
 
Exam contract: not possible
 
Sequentiality
 
   No sequentiality

Content

This concerns a transition curriculum. No contact sessions are provided. The student is only required to participate in the evaluation.

In this course, we study all devices that managers can use to ensure that what employees do or decide is in line with the firm's objectives. More specifically, we study how firms can ensure that their employees up and down the hierarchy carry out their jobs and responsibilities properly.

During this course, the following issues will be discussed:

- results controls versus action controls versus personnel and cultural controls

- financial responsibility centers

- planning and budgeting

- financial performance issues and their effects

- remedies to the myopia problem (e.g. balanced scorecard)


Organisational and teaching methods
Organisational methods  
Self-study assignment ✔  


Evaluation

Semester 1 (6,00sp)

Evaluation method
Written exam100 %
Closed-book ✔
Open questions✔

Second examination period

Evaluation second examination opportunity different from first examination opprt
No
 

Compulsory textbooks (bookshop)
  Management control systems. Performance measurement, evaluation and incentives,Merchant, K.A., Van der Stede, W.A.,fourth edition or fifth edition,Pearson,9781292110554
 

Remarks
 

This concerns a transition curriculum. No contact sessions are provided. The student is only required to participate in the evaluation.


Learning outcomes
  EC = learning outcomes      DC = partial outcomes      BC = evaluation criteria  
Offered inTolerance3
Exchange Programme Business Economics J
Master of Business Administration - Accountancy, Finance and Tax law J
Master of Business Administration - Entrepreneurship and Management - track private J
Master of Business Administration - Entrepreneurship and Management - track public sector J
Master of Business Administration - Marketing Management J
Master of Business Administration - Supply Chain Management J
Master of Teaching in Economics cluster accountancy en fiscaliteit J



1   Education, Examination and Legal Position Regulations art.12.2, section 2.
2   Education, Examination and Legal Position Regulations art.15.1, section 3.
3   Education, Examination and Legal Position Regulations art.16.9, section 2.