ØABED3400 Management Control Systems Emneplan

Management control is essential in all organisastions. Lack of appropriate management control systems can result in underperformance, large financial losses, damaged reputation and even organisational failure. This course is an introduction to design and use of management control systems in organisations facing different challenges.

The students should have basic knowledge of strategy, finance, financial accounting, management accounting and organisations.

None.

Knowledge

The student has:

• knowledge of the use of management control systems in organisations
• an overview of different management control systems
• insight into the process of designing new control systems and changing old control systems to face different challenges of organisations
• knowledge of the unintended consequences of management control systems and how to handle these
• insight into ethical issues of design and use of control systems

Skills

The student know how to:

• use critical thinking, discussion and collaboration when working with design and use of management control systems in organisations
• design appropriate management control systems in smaller organisations

General knowledge

The student know how to:

• develop and work with cases

The study methods are lectures, discussions, group work using cases and individual study.

There is one course assignment in groups of 2-3 students. In order to take the final exam, the assignment must be approved by the teacher. Students will be given the opportunity to try again if the assignment has not been approved. The teacher will give information regarding deadline for handing in the assignment.

The assessment is a 4 hour individual written exam.

The teacher will inform the students of which articles in the reading list to use in the exam.

A list of general reference aids allowed will be published on our website.

Letter grading A-F.

The written exam will be assessed by an internal and an external examiner. A selection of at least 25% of the exam papers will be assessed by two examiners. The grades awarded to exam papers assessed by the external and internal examiner will be used to determine the level of all exam papers.

Marie Viken