Management control

ECTS : 3

Description du contenu de l'enseignement :

The course presents the tools and theories of management control and performance measurement (budgets, dashboards, etc.) in public and private organizations. It aims to train future researchers and professionals who are aware of the necessity to adapt management control techniques to the specificities of organizations, and who are able to discuss the design of specific control systems and to reflect on their social, financial and environmental outcomes. 

The course is organised in three modules: 

• a general introduction to management control and performance measurement tools and theories (6 hours), 
• a specific focus on control in the public sector (6 hours), 
• and a discussion on social and environmental control and reporting tools (6 hours).

This course is committed to teaching through research and is based on research presentations and discussions.

Compétence à acquérir :

Understanding the main challenges of public, financial, social and environmental control and how these issues can be studied and better understood.

Being able to understand, synthesize and discuss scientific research.

Mode de contrôle des connaissances :

  Grading Criteria:

- Continuous assessment : 30%. 

- Final assignment (essay) : 70 %