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| FINA0033-1 | Advanced Management Control
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| Duration : | 24h Th |
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| Credits/ECTS : |
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| Holder(s) : | Nathalie Crutzen |
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| Language : | English language |
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| Course contents : | Based on the presentation of a series of operational tools which aim at evaluating the global performance of firms (strategic and global diagnosis) and based on the presentation of a series of specific sustainable management (control) tools (such as green accounting or sustainable scorecards), this course highlights the importance of a regular management and measurement of the sustainable performance of the firm which is evolving in a more and more changing environment. |
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| Course objective : | This course intends to make students aware of the importance of sustainable strategies in the current economic context and, in particular, of the management and of the regular measurement of the sustainable performance (and not only of the financial performance) of firms, through an extended case study. |
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| Prerequisites : | - Management accounting
- Management control systems |
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| Workshops : | At the start of the course, students are grouped by subgroups of 4 to 5 members. Two or three sessions are first dedicated to the theory. During a first session, the following themes are described : how to characterize a firm ? which tools do we have to use to measure its global performance ? Then, the notions of sustainbility (sustainable strategy and sustainable performance management) are exposed and adequate management control tools are presented. Students are then going into a company they choose. There, they realize by themselves a diagnosis of its global performance and they identify the management control tools which are eventually used to manage, pilot and measure its sustainable performance. Each week they report what they have realized, which problems they encounter and how they wish to solve them. At the end of the course, each group is presenting its report and the students propose some judicious recommendations in order to improve the global performance of this firm as well as its sustainable management control system. |
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| Organization : | This course is organized in 6 sessions, scheduled during the second semester of the academic year (February to March 2011) |
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| Written notes : | Oral presentation of the tools during the first courses. Electronic support and electronic articles available via Lola. |
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| Assessment : | Extended case study : 100 % |
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| Contacts : | ncrutzen@ulg.ac.be |
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| Remarks : | This course is organized in Building N1 (Rue Louvrex). |
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