Based on the premise that performance and “success” of any organization requires systematic management of resources, the course introduce and problematise management control in an organizational context. Special interest is given to generic management control challenges. Challenges include setting the direction for the business, coming to terms with motivational problems and the handling of personal limitations on behalf of managers and employees.

In relation to the generic management control challenges introduced, the course covers various management control means including different forms of accountability mechanisms, planning, target setting, financial and non-financial performance measurement. All in all, the course aims to foster the students’ ability to identify and structure complex management control issues in different types of focus; albeit with a focus on for-profit organizations.

Course design

Teaching is in the form of lectures and seminars, and all teaching is in English. The course is assessed through active seminar participation and assignments based on different cases.

The course is designed as a set of lectures covering key areas in the form of management control challenges and management control concepts and techniques. The lectures are complemented by case assignments which are discussed and elaborated at seminars.

The case assignments aim to facilitate independent thought and assessment of the management control challenges, management control concepts and techniques introduced at the lectures. The combination of lectures and seminars is intended to facilitate integration of theory and practice supporting deepened understand.

Please note: Teaching takes place on campus until Christmas, digital seminars in the final part of the course.