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Management Control (BBP)

Course code
MGMT342
Course type
BSc Course
Weekly Hours
2,0
ECTS
3,0
Term
HS 2023
Language
Englisch
Lecturers
Prof. Dr. Lukas Löhlein
Please note that exchange students obtain a higher number of credits in the BSc-program at WHU than listed here. For further information please contact directly the International Relations Office.

This course offers an introduction to the use of accounting information by managers and organizations for performance evaluation and control. Management control is about influencing organizational members to implement the organization's strategies. Management control instruments, like performance indicators, budgeting, and strategic planning frameworks, will be introduced and critically examined. You will also learn to understand the uses and limitations of these instruments and management control in general.

Thecoursestrikes a forward-focussed relevant balance between technical skills and essential theoretical grounding. The course is designed as a set of lectures covering key areas followed by case assignments. Case assignments are carried out in groups, requiring you to cooperate in teams.

Date Time
Tuesday, 14.11.2023 15:30 - 18:45
Tuesday, 14.11.2023 17:15 - 18:45
Tuesday, 14.11.2023 17:15 - 18:45
Tuesday, 14.11.2023 17:15 - 18:45
Tuesday, 14.11.2023 17:15 - 18:45
Tuesday, 14.11.2023 17:15 - 18:45
Wednesday, 15.11.2023 08:00 - 11:15
Wednesday, 15.11.2023 09:45 - 11:15
Wednesday, 15.11.2023 09:45 - 11:15
Wednesday, 15.11.2023 09:45 - 11:15
Wednesday, 15.11.2023 09:45 - 11:15
Wednesday, 15.11.2023 09:45 - 11:15
Tuesday, 28.11.2023 15:30 - 18:45
Tuesday, 28.11.2023 17:15 - 18:45
Tuesday, 28.11.2023 17:15 - 18:45
Tuesday, 28.11.2023 17:15 - 18:45
Tuesday, 28.11.2023 17:15 - 18:45
Tuesday, 28.11.2023 17:15 - 18:45
Wednesday, 29.11.2023 08:00 - 11:15
Wednesday, 29.11.2023 09:45 - 11:15
Wednesday, 29.11.2023 09:45 - 11:15
Wednesday, 29.11.2023 09:45 - 11:15
Wednesday, 29.11.2023 09:45 - 11:15
Wednesday, 29.11.2023 09:45 - 11:15
Tuesday, 12.12.2023 11:30 - 15:15
Tuesday, 12.12.2023 13:45 - 15:15
Tuesday, 12.12.2023 13:45 - 15:15
Tuesday, 12.12.2023 13:45 - 15:15
Tuesday, 12.12.2023 13:45 - 15:15
Tuesday, 12.12.2023 13:45 - 15:15
Wednesday, 13.12.2023 08:00 - 11:15
Wednesday, 13.12.2023 09:45 - 11:15
Wednesday, 13.12.2023 09:45 - 11:15
Wednesday, 13.12.2023 09:45 - 11:15
Wednesday, 13.12.2023 09:45 - 11:15
Wednesday, 13.12.2023 09:45 - 11:15
The goal of the course is to provide you with a conceptual framework for identifying and resolving control issues faced by organizations.

By completing this course, you will be able to identify how performance measurement and management concepts can be applied in organizational settings.

We will use the following two textbooks for this course: Hartmann, F.; Kraus, K.; Nilsson, G.; Anthony, R.; Govindarajan, V. (2020): Management Control Systems , McGraw-Hill: London.Atrill, P. & MacLaney, E. (2023): Accounting and finance for non-specialists. Pearson Education Limited: London.Additional readings will be provided in class.
Interactive lectures, work on cases, independent studies
Exam, group assignments (case work)
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