Course contents *
The course consists of lectures built up by case analysis that are followed by a discussion of theoretical concepts and practical examples in the following fields:
1. Results control, action control, personnel control, and cultural control are explored.
2. Discussions on how to design and evaluate a system: Control tightness, control system costs, and audits.
3. Models for influencing behaviour, including budgetary control, responsibility accounting, performance targets, costing, reward systems, and accounting measures, are discussed.
4. Remedies for myopia, the effect of uncontrollable factors, ethical issues and situational influences are dealt with.
Intended learning outcomes *
The aim of the course is to provide you with the ability to design a system for management control that fits the strategic requirements of the organization, and that influence the behaviour of the employees in the organisation in the desired way. This means that after the course you should be able to:
1. Understand and describe the objects of control; results, action, people and cultural, and also to categorize different types of control systems in to these objects.
2. Understand the meaning of control tightness, and also be able to design different combinations of control systems with regard to the tightness of the system.
3. Critically evaluate, compare, and choose between different systems for control when it comes to their usefulness, effectiveness and costs.
4. Apply the theoretical concepts of behavioural management control to companies in various industries, as well as to case study companies.
5. Understand and critically evaluate different forms of reward systems, audits, corporate governance, performance targets, accounting measures, and responsibility accounting systems when it comes to behavioural as well as ethical aspects.
6. Understand how myopia, situational factors and uncontrollable factors can influence the behaviour in a company, and how systems could be constructed to deal with these factors.
7. Critically evaluate and compare management control systems used by companies in different types of industries from a behavioural perspective.