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| FINA0004-3 | Management Control Systems
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| Duration : | 20h Th, 25h Pr |
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| Credits/ECTS : |
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| Holder(s) : | Didier Van Caillie |
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| Language : | Langue anglaise |
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| Course contents : | "Management Control Systems" proposes a complete overview of the conceptual background, both theoretically and empirically, that guides the elaboration, the implementation and the control of management control systems within organizations.
It stresses notably how to design a management control system, how to deal with the permanent interaction between human behaviour and management system within an organization and how to use the different traditional tools in MCS (scorecards, budgets, performance monitoring systems) |
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| Course objective : | In-depth knowledge of the different fundamental concepts in the Management Control field and of its main practical and empirical tools |
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| Prerequisites : | Management Accounting or Cost Accounting |
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| Workshops : | - Oral presentation of a chapter coming from the reference book
- Oral presentation of a case study
- Oral presentation of a scientific paper about one of the different topics considered during the course
Each presentation is discussed by an other group
Size and structure of the groups are determined once the global size of the auditorium is known
PRESENCE IS COMPULSORY to each session ! |
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| Organization : | The course is starting on Monday, October 8
It is organized every Monday, from 8.30 to 12. 30, in ROOM 126, Building N1 (Rue Louvrex)
The last session, on Monday, December 17, is reserved for a written dissertation |
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| Written notes : | Reference book :
Merchant & Van der Stede (2007) : Management Control Systems - Performance measurement, evaluation and incentives, 2nd Edition, FT Prentice Hall |
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| Assessment : | - Presentation of a chapter : 20 points
- Presentation of the case study : 15 points
- Presentation of a scientific paper : 15 points
- Discussion of an other presentation : 10 points
- Written dissertation : 40 points |
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| Contacts : | Professeur Didier Van Caillie
CEPE
Rue Louvrex, 14 - Bureau 102 - 4000 Liège
Mail : D.VanCaillie@ulg.ac.be |
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