Study Programmes 2015-2016
FINA0074-1  
Management control adapted to the public sector
Duration :
30h Th
Number of credits :
Master in management (60 ECTS)5
Lecturer :
Anne Chanteux
Language(s) of instruction :
French language
Organisation and examination :
Teaching in the first semester, review in January
Units courses prerequisite and corequisite :
Prerequisite or corequisite units are presented within each program
Course contents :
  • Roles of management control and links with accounting and information systems
  • Relations between strategy and operational management
  • Budgetary management control applied to public sector : Basic principles de base of budgetary control, working out of budgetary scorecards, cost classification, building and analysis of budgetary scorecards
  • Public sector and performance measurement : Context, management scorecards, Balanced Scorecard (BSC)
Learning outcomes of the course :
At the end of this course, students should be able to :


  • understand importance of management control both in the public sector thant in the private sector
  • link management control with vision, strategic objectives and action plans
  • explain budgeting process
  • analyse a simple budgetary control spreadsheet and suggest causes and corrective actions
  • choose performance indicators to follow strategic objectives
  • work out and analyse management scoecards and Balanced Scorecards
  • understand evolution of management control and namely the growing influence of global performance measurement with management scorecards and Balanced Scorecards (with financial and non financial indicators)
These specific objectives namely complete the following general ILO's :
  • To strengthen knowledge and understanding of main management disciplines and its legal, policy and social context
  • To  specialize in the European public management
  • To understand, in management situations, the transversal tools of quantitative reasoning and information systems
  • To build and propose viable solutions to management problems
  • To work in team
  • To develop a critical sense
  • To develop a transversal and global vision
  • Faced with a management problem, to suggest solutions that are ethical and socially responsible and that respect the principles of good governance.
Prerequisite knowledge and skills :
Principles of public accounting
Planned learning activities and teaching methods :
Theoretical concepts, tools and methods are constantly illustrated by concrete examples.
Moreover exercises based on actual cases and articles of reviews are proposed to students during specific classes.
Mode of delivery (face-to-face ; distance-learning) :
Face-to-face
Recommended or required readings :
- ALCOUFFE Simon, BOITIER Marie & al, "Contrôle de gestion sur mesure", Dunod, Management Sup, Paris, 2013, 272 pages.
- BOUQUIN Henri, "Comptabilité de gestion", 9ème édition, 2010, Ed. Sirey, Paris.
- CHANTEUX Anne and NIESSEN Wilfried, "Les tableaux de bord et business plan", Editions des Chambres de Commerce et d'Industrie de Wallonie, 2005, 367 pages.
- DEMEESTERE René, "Le contrôle de gestion dans le secteur public", Editions LGDJ, Paris, 2ème édition, 2005, 230 pages.
- FERNANDEZ Alain, "Les nouveaux tableaux de bord des managers", Editions d'Organisation, Paris, 2013. - HORNGREN C. and FOSTER G., "Cost Accounting - A Managerial emphasis", Prentice Hall International, New Jersey, 2011, 14th edition.
- IRIBARNE Patrick, "Les tableaux de bord de la performance", Dunod, Paris, 2ème édition, 2009.
- KAPLAN Robert and NORTON David, "The balanced scorecard : translating strategy into action", 1996, HARVARD Business school press.
- KAPLAN Robert and NORTON David, "Le tableau de bord prospectif", Editions d'Organisation, Paris (traduit de l'ouvrage américain "The balanced scorecard" (1996)), 1998, 311 pages.
- KAPLAN Robert and NORTON David, "The strategy-focused organization - How balanced scorecard companies thrive in the new business environment", Harvard Business School Press, Boston, 2001, 400 pages.
- KAPLAN Robert and NIVEN P.R., "Balanced Scorecard step-by-step : Maximizing performance and maintaining results", Harvard Business School Press, 2002, 329 pages.
- MENDOZA Carla, DELMOND Marie-Hélène, GIRAUD Françoise and LÖNING Hélène, "Tableaux de bord, Donnez du sens à vos indicateurs", Groupe Revue Fiduciaire, Paris, 2011.
- RAVIGNON Laurent, BESCOS P-L & al, "La méthode ABC-ABM", Eyrolles, Paris, 3ème édition, 2007, 386 pages.
- SELMER Caroline, "Concevoir le tableau de bord", 2ème édition, Dunod, Paris, 289 pages, 2003.
Assessment methods and criteria :
1st session : 3 parts :
* group work (during classes) (case study)
* comprehension test (during classes)
* individual written exam  (min 60% of the global note)
2nd session : Individual written exam
Work placement(s) :
Organizational remarks :
Contacts :
CHANTEUX Anne Lecturer UER Finance, Comptabilité et Droit HEC-Ecole de gestion de l'ULg Rue Louvrex, 14 4000 Liège Bât. N1 Tél: +32 4 2327261 Email: Anne.Chanteux@ulg.ac.be