Management Control, 7.5 credits (723G71)

Management Control, 7.5 hp

Course description

The course gives a broad introduction to the field of management control of organisations and focuses on different theories, models and concepts which can be used by the management of an organisation to achieve organisational goals. It also includes an analysis and discussion of the limitations and shortcomings of traditional means of control. The course covers a wide range of topics related to the management control environment and control process. The topics covered include models for control, organising for financial responsibility, performance measurement, incentive systems, control in different contingencies, Activity Based Costing, Balanced Scorecard etc.

Main field of study

Business Administration

Level

First cycle

Course type

Single subject course

Examiner

Gunilla S Andersson

Course coordinator

Gunilla S Andersson

Director of studies or equivalent

Svjetlana Pantic Dragisic

Available for exchange students

Yes

Contact

Gunilla S Andersson, Course Director

Kostas Mitropoulos, International Coordinator

Svjetlana Pantic Dragisic, Study Director

Course offered for Semester Weeks Language Campus VOF
Single subject course (Full-time, Day-time) Spring 2020 v202004-202008 English Linköping

Main field of study

Business Administration

Course level

First cycle

Advancement level

G2X

Entry requirements

At least two years (120 ECTS credits) of undergraduate studies, of which a minimum of 60 ECTS credits in Business Administration (or equivalent). Documented knowledge of English equivalent to Engelska B/Engelska 6. Exemption from Swedish 3/B.

Intended learning outcomes

After completed the course the students should be able to:
- describe the role of management control in organizations
- use different theories, models and concepts which are fundamental in the management of organizations
- analyze and discuss the limititations and shortcomings of the traditional means of management control

Course content

Management control is a key function in an organization. It is the structure and the process whereby an organization tries to implement its strategic goals. The purpose of control is to achieve efficient use of resources in order to attain organizational effectiveness. For a commercial organization this involves meeting the demands on profitability set by the financial markets. The course gives a broad introduction to the field of management control of organizations and focuses on different theories , models and concepts which can be used by the management. The course covers a wide range of topics related to the management control environment and control process. The topics covered include models for control, organizing for financial resposibility, performance measurement, incentive systems, control in different contingencies, Activity Based Coscting, Balanced Scorecard etc.

Teaching and working methods

The course uses a case approach. The cases are supported by lectures and seminars. In addition to those, the student are expected to study on their own. Language of instruction: English.

Examination

Examination of students will be carried out through case seminars and written examination, in a combination of individual and group assignments. Detailed information about the examination can be found in the course’s study guide.

Students failing an exam covering either the entire course or part of the course twice are entitled to have a new examiner appointed for the reexamination.

Students who have passed an examination may not retake it in order to improve their grades.

Grades

ECTS, EC

Other information

Planning and implementation of a course must take its starting point in the wording of the syllabus. The course evaluation included in each course must therefore take up the question how well the course agrees with the syllabus. 

The course is carried out in such a way that both men´s and women´s experience and knowledge is made visible and developed.

Department

Institutionen för ekonomisk och industriell utveckling

Books

Anthony, Robert N., Govindarajan, Vijay, Hartmann, Frank G., Kraus, Kalle, Nilsson, Göran, (2014) Management Control Systems : performance measurement, evaluation and incentives European ed. McGraw-Hill

ISBN: 9780077133269

EXA1 Written Examiniation EC 4 credits
CASE Case EC 3.5 credits

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Page responsible: Study information, bilda@uf.liu.se