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| FINA0004-3 | Management Control Systems
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| Duration : | 20h Th, 25h Pr |
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| Number of credits : |
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| Lecturer : | Didier Van Caillie |
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Language(s) of instruction :
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| English language |
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Course contents :
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| "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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Learning outcomes of the course :
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| 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 and co-requisites/ Recommended optional programme components :
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| Management Accounting or Cost Accounting |
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Planned learning activities and teaching methods :
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| - Oral presentation of a chapter coming from the reference book
- Elaboration of an audit questionaire focused on the components of the management control system
- Application of this audit to one company chosen by each group.
Presentations and tools are realized by groups containing max. 4 students.
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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Mode of delivery (face-to-face ; distance-learning) :
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| The course is starting on Thursday, February 9, 2012
It is organized every Thursday in the morning, Building N1 (Rue Louvrex) |
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Recommended or required readings :
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| Reference book :
Merchant & Van der Stede (2011) : Management Control Systems - Performance measurement, evaluation and incentives, 3rd Edition, FT Prentice Hall |
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Assessment methods and criteria :
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| - Presentation of a chapter : 20 points
- Summary of the chapter defended by an other group : 15 points
- Development of an audit questionaire : 25 points
- Application of this audit quesitonaire : 40 points |
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Contacts :
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| Professeur Didier Van Caillie
CEPE
Rue Louvrex, 14 - Bureau 102 - 4000 Liège
Mail : D.VanCaillie@ulg.ac.be
France Riguelle, france.riguelle@ulg.ac.be |
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