BE-417 Management Control Systems
- Studiepoeng:
- 7.5
- Ansvarlig avdeling:
- Handelshøyskolen ved UiA
- Emneansvarlige:
-
- Rafael Heinzelmann
- Dag Øivind Madsen
- Undervisningssemester:
- Høst
- Undervisningsspråk:
- English.
- Varighet:
- 1 semester
Emnet er tilknyttet følgende studieprogram
- International Business, masterprogram
- Shift entreprenørskap og økonomi, masterprogram
- Regnskap og revisjon - siviløkonom, masterprogram
- Økonomi og administrasjon - siviløkonom, masterprogram
- Økonomi og administrasjon - siviløkonom, 5-årig masterprogram
Undervisningsspråk
English.Anbefalte forkunnskaper
Bachelor level courses in financial accounting, budgeting and financial management.
Innhold
This course covers the topic of management control systems (MCS) and provides an overview of different systems managers have at their disposal in running different types of businesses, in different situations, different industries, e.g. manufacturing, public sector, NGOs, and when businesses are facing different challenges. Research on how individuals and organisations respond to the introduction of control systems or to changes to existing systems are discussed. In addition, the course highlights unintended consequences and complexities of control outlining manager` coping strategies. Likewise, the roles of controllers in organisations as well as the impact of digitalization on control is discussed.
Læringsutbytte
Upon successful completion of this course the students are able to:
-
demonstrate a profound knowledge of MCS that managers` are using to run businesses and direct behavior of individuals.
-
discuss variations in using MCS across different industries.
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discuss unitended consequences and complexities coming along with the use of MCS.
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critically evaluate the costs of control.
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identify and evaluate organisational challenges associated with the implementation of new control systems and / or changing existing control systems.
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Identify and reflect on the impact digitalization on MCS.
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identify and reflect on ethical issues and dilemmas related to MCS.
Vilkår for å gå opp til eksamen
Approved compulsory assignment(s) incl. presentation. More information will be given in Canvas at the start of the semester.
Undervisnings- og læringsformer
Lectures and group work, mostly case based. Estimated workload is about 200 hours.
Studentevaluering
The study programme manager, in consultation with the student representative, decides the method of evaluation and whether the courses will have a midterm- or end of term evaluation, see also the Quality System, section 4.1. Information about evaluation method for the course will be posted on Canvas.
Tilgang for privatister
No
Eksamen
4-hour written examination with letter grades.
Due to grade requirements for state authorised public accountants, a regular examination will be held both autumn and spring.
Reduksjon i studiepoeng
Innholdet i dette emnet dekkes helt eller delvis av annet emne. Tas ett av disse emnene i tillegg, reduseres studiepoengene som følger:
| Emne | Studiepoengreduksjon |
|---|---|
| BE-907 – Økonomisk styringssystemer | 7.5 |
| BE-401 – Incentiver, organisasjoner og eksternaliteter | 2.5 |