OUR ACADEMIC DEPARTEMENTS |
Lesson details
MANAGEMENT CONTROL AND DECISION MAKING | |||
2022-2023 | EnIESEG School of Management
(
IÉSEG
)
| ||
Class code : | 2223-IÉSEG-PGP1S2-ACC-PGPCE03UE | ACCOUNTING / AUDIT / CONTROL |
Level | Year | Period | Language of instruction |
---|---|---|---|
Post-Graduate Program | 1 | S2 | EnEnglish |
Academic responsibility | M.LIGONIE |
---|---|
Lecturer(s) | M.LIGONIE, Roland STASIA |
- This class exists in these courses :
- IÉSEG > MSc in Accounting, Audit & Control > Semester 2 > 3,00 ECTS
- IÉSEG > MSc in Business Analysis & Consulting > Semester 2 > 3,00 ECTS
Prerequisites
Management control and Decision making 1: Management and financial accounting, Net Present Value computations.
Management control and Decision making 2: Basic management accounting, Fundamentals of strategy.
Learning outcomes
1. Communicate effectively in English (AACSB AoL 1C): Be able to debate and present an informed argumentation about the pros and cons of various management control systems.
2. Organize change management processes (AACSB AoL 3C): Understand how management control systems impact decisions and practices, and how they participate in change processes, and put this understanding in practice.
3. Appraise the performance of a team (AACSB AoL 4A): Evaluate the performance of a business unit in its various aspects (variance analysis, financial indicators, multi-dimensional performance…)
4. Make effectual organizational decisions (AACSB AoL 5D): Know how to use management control systems in making efficient decisions.
Course description
anagement control and Decision making 1:
Development step of R&D: cost killing and time to market
Research step of R&D: innovation and value management.
Last, a model of innovation management is introduced.
Management control and Decision making 2:
Session 1. Introduction to management control, management control systems and strategy.
Customer profitability
Session 2. The planning and control cycles.
Session 3. Monitoring financial performance.
Session 4. Monitoring multi-dimensional performance
Conclusion
Class type
Class structure
Type of course | Numbers of hours | Comments | |
---|---|---|---|
Distance learning | |||
Video-Conferences | 0,15 | ||
Face to face | |||
PBL class | 1,30 | ||
Interactive class | 22,30 | ||
Independent work | |||
Reference manual 's readings | 10,00 | ||
Independent study | |||
Estimated personal workload | 11,00 | ||
Group Project | 15,00 | ||
Total student workload | 59,75 |
Teaching methods
- Case study
- Interactive class
- Presentation
- Research
- Tutorial
Assessment
Management control and decision making 1:
MCQ exam: 45 minutes, only one right answer per question, 20 points.
Management control and decision making 2:
Individual assessment: Critical report on one of the readings
Participation
Group assessment: Case studies.
Detailed individual feedback is given by email on the group case studies and on the individual assignments. Individual feedback outside the classroom is also provided, when appropriate, to students who ask for it.
General feedback is given during class through the correction of cases and homeworks.
Type of control | Duration | Number | Percentage break-down |
---|---|---|---|
Final Exam | |||
MQC | 0,45 | 1 | 30,00 |
Others | |||
Case study | 15,00 | 1 | 45,00 |
Written Report | 20,00 | 1 | 20,00 |
Continuous assessment | |||
Participation | 24,00 | 1 | 5,00 |
TOTAL | 100,00 |
Recommended reading
- Performance de la R&D et de l'Innovation - édition des Presses des Mines de Paris - auteurs Roland Stasia et Sophie Hooge -
Internet resources
* This information is non-binding and can be subject to change