SingleView of Module

Module (6 Credits)

Performance Measurement and Management Control

Responsible
Prof. Dr. Lucia Bellora-Bienengräber
Admission criteria
See exam regulations.
Workload
180 hours of student workload, in detail:
  • Attendance: 60 hours
  • Preparation, follow up: 90 hours
  • Exam preparation: 30 hours
Duration
The module takes 1 semester(s).
Qualification Targets

Students

  • can put performance measurement and management control practices in the broader context of management, strategy execution, and societal transformation
  • are able to identify and critically assess the principles for designing and using key practices of performance measurement and management control
  • are capable of applying these practices appropriately to different man-agement control problems in different organizational settings
  • can relate these practices to one another and critically question their limitations
  • are able to establish the relationships of the individual practices within the context of management control systems
  • possess the ability to design and critically assess such management control systems
  • are able to understand research studies on performance measurement and management control accurately, to critically evaluate them, and relate them to each other
  • can communicate and debate topics of the course in an effective way
Module Exam

The module-related examination consists of a written test (usually 60-90 minutes, 60% of the grade) and a presentation with discussion (usually 15-30 minutes, 40% of the grade).

Usage in different degree programs
  • BWL EaF MasterPflichtbereich 1st-2nd Sem, Compulsory
  • LA gbF/kbF BK MasterMasterprüfung in der kleinen beruflichen FachrichtungFinanz- und Rechnungswesen, SteuernWahlpflichtbereich Kleine berufliche Fachrichtung "Finanz- und Rechnungswesen, Steuern" 1st-3rd Sem, Elective
  • MedMan MedGW MasterWahlpflichtbereich IBereich BWL 1st-3rd Sem, Elective
  • MedMan WiWi MasterWahlpflichtbereich IIBereich BWL 1st-3rd Sem, Elective
  • MuU MasterWahlpflichtbereich IIIWahlpflichtbereich III A.: Märkte und Unternehmen aus Unternehmensperspektive 1st-3rd Sem, Elective
  • VWL MasterWahlpflichtbereich II 1st-3rd Sem, Elective
Elements

Lecture with integrated Seminar (6 Credits)

Performance Measurement and Management Control

Info for current semester
WS 26/27 Lecture with integrated Seminar Performance Measurement and Management Control (Master)
English Name
Performance Measurement and Management Control
Organisational Unit
Lehrstuhl für Managerial Accounting and Sustainability
Lecturers
Prof. Dr. Lucia Bellora-Bienengräber,
Dr. Jan Endrikat
Cycle
winter semester
SPW
4
Language
English
Participants

Preliminary knowledge

Students are assumed to have an undergraduate level knowledge of accounting, management control, and management. Basic statistics knowledge is necessary.

Contents

  • Management control problems, management control instruments, and management control systems
  • Contemporary performance measurement systems
  • Desirable and undesirable consequences of management control systems and performance measurement systems
  • Management control in a transforming society (e.g., sustainability, new work, digitalization, ethics)

Literature

  • Merchant, K.A. & van der Stede, W. Management Control Systems. Pearson. (current edition)
  • Additional literature and materials (partially in the form of academic papers) will be given during the course.

Teaching concept

Presentation, discussion, paper writing

Die Veranstaltung entspricht einem Vorlesungsanteil von 2 SWS und einem Seminaranteil von 2 SWS.

Lecture with integrated Seminar: Performance Measurement and Management Control (WIWI‑C1279)
Module: Performance Measurement and Management Control (WIWI‑M1012)