Management Control for A&C

Faculteit Economie en Bedrijfskunde
Jaar 2017/18
Vakcode EBB102B05
Vaknaam Management Control for A&C
Niveau(s) bachelor
Voertaal Engels
Periode semester I b (en semester Ia)
ECTS 5
Rooster rooster

Uitgebreide vaknaam Management Control for A&C
Leerdoelen Upon completion of the course the student is able to:
1. Critically discuss the most important concepts in the field of management control.
2. Identify purposes of quantitative and qualitative management accounting and management control instruments and techniques and how they can help to control organizations.
3. Combine quantitative and qualitative instruments and means to advise on the daily practice of management control of organizations.
4. Anayze academic papers on management accounting and control critically.
5. Interpret problem descriptions and case situations to decide which technique or instrument to use to support decision making by managers and to solve accounting and control problems in the organization.
6. Present and discuss academic papers or cases about specific management control issues to an audience of peers.
Omschrijving The course Management Control discusses various instruments and systems in the field of management accounting and management control. These instruments and systems can help managers to increase the sharing of goals between the employees, as well as their cooperation, so that the attainment of organizational goals is facilitated. They can also supply information for decision making and control in organizations. Cases and exercises provide the students with hands on experience concerning these instruments and systems. Although computational skills will play some role in the course, they are certainly not its main focus. Of greater importance are the problems of choosing the most appropriate instruments and systems in a specific situation and the issue how general management can use the accounting information and other information in their tasks of decision making and planning & control. Different factors can influence the role and function of management accounting and control in organizations. On the basis of the course book and various articles the control instruments and their organizational context is discussed. Short case studies will be used to learn about these issues. Students will work on exercises and cases in small teams. Each team will also give a presentation on a specific subject using additional literature and propositions, and/or write a short case report.
Uren per week 4
Onderwijsvorm hoorcolleges, werkcolleges, zelfstudie
(hoor- en verplichte werkcolleges, opdracht(en), zelfstudie)
Toetsvorm opdracht(en), presentatie(s), schriftelijk tentamen
((open en meerkeuzevragen) presentatie/case rapport)
Vaksoort bachelor
Coördinator prof. dr. H.J. ter Bogt
Docent(en) N.J.B. Mangin ,prof. dr. H.J. ter Bogt
Verplichte literatuur
Titel Auteur ISBN Prijs
Management Control Systems, McGrawHill; London etc.,first European edition 2014. (ISBN13:9780077133269) R.N. Anthony, V. Govindarajan, F.G.H. Hartmann, K. Kraus, G. Nilsson 0077133269 ca. €  80,00
Entreevoorwaarden
Opmerkingen Reader with articles is additional literature. Probably some practice class/seminar groups will be in Dutch. Participation in practice class/seminar groups mandated. Semester Ia only for PreMSc A&C HBO-BE students.

Students from all other programmes have to take the course in semester 1b.

For more information contact the coordinator: h.j.ter.bogt@rug.nl or the secretary: +31 50 3633535
Opgenomen in
Opleiding Jaar Periode Type
BSc Bedrijfskunde/Bdk  ( Accountancy & Controlling/A&C) 3 semester I b verplicht
BSc Bedrijfskunde/Bdk  (minor Controlling) 3 semester I b verplicht
BSc Economics and Business Economics/E&BE  (minor Controlling) 3 semester I b verplicht
Pre-MSc-programma’s FEB  (Pre-MSc A&C voor HBO-AC) 1 semester I b verplicht
Pre-MSc-programma’s FEB  (Pre-MSc A&C voor HBO-BE) 1 semester I a verplicht