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ME2028 Behavioural Management Control 6.0 credits

This course provides an in-depth understanding of how management control can be used to influence the behaviour of the employees in an industrial organization.

Course offering missing for current semester as well as for previous and coming semesters
Headings with content from the Course syllabus ME2028 (Autumn 2017–) are denoted with an asterisk ( )

Content and learning outcomes

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.

Course disposition

The course is built up by cases and lectures building on these.

Literature and preparations

Specific prerequisites

ME1003 Industrial Management basic course (6,0 cr) or similar and 120 higher education credits

Recommended prerequisites

No information inserted


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Will be announced when course starts.

Examination and completion

If the course is discontinued, students may request to be examined during the following two academic years.

Grading scale

A, B, C, D, E, FX, F


  • TEN1 - Examination, 6.0 credits, grading scale: A, B, C, D, E, FX, F

Based on recommendation from KTH’s coordinator for disabilities, the examiner will decide how to adapt an examination for students with documented disability.

The examiner may apply another examination format when re-examining individual students.

Opportunity to complete the requirements via supplementary examination

No information inserted

Opportunity to raise an approved grade via renewed examination

No information inserted


Ethical approach

  • All members of a group are responsible for the group's work.
  • In any assessment, every student shall honestly disclose any help received and sources used.
  • In an oral assessment, every student shall be able to present and answer questions about the entire assignment and solution.

Further information

Course web

Further information about the course can be found on the Course web at the link below. Information on the Course web will later be moved to this site.

Course web ME2028

Offered by

Main field of study

Industrial Management

Education cycle

Second cycle

Add-on studies

No information inserted


Mohammad Akhbari (

Supplementary information

Established Spring 2007 

Replaces course 4D1165