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
Info for current semester
  • WS 26/27 Lecture with integrated Seminar Performance Measurement and Management Control (Master)
Elements

Lecture with integrated Seminar (6 Credits)

Performance Measurement and Management Control

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)