What information – financial and non-financial – do managers need to analyze the performance of their organization? Which control systems are most suitable for managers to influence the behaviour of their employees in such a way that the organizational strategy is realized? How can changes in management control systems or how they are used be realized successfully?
The study programme focuses on the critical analysis and assessment of the means used to control organizations. It combines an academic perspective with a practical orientation, and involves the study of actual internal and external business environments. Organizational and Management Control explores financial and nonfinancial information gathering and decision-making in the context of the gathering and provision of internal economic information and the way it is used by the managers of organizations.
