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Informatie over MSc BA - Management Accounting and Control/MAC
Hieronder staan het programma en de vakomschrijvingen van MSc BA - Management Accounting and Control/MAC Klik op de naam van een vak in een schema om naar de omschrijving te gaan.
| » Jaar 1 (basisprogramma MSc BA MAC) | |||||||
| Periode | Type | Code | Naam | Taal | ECTS | Uren | |
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| semester I | verplicht | keuzevak(ken) MSc BA MAC | Engels | 15 | |||
| semester I a | verplicht | EBM711B05 | Management Accounting Change | Engels | 5 | 3 | |
| verplicht | EBM057A05 | Management Accounting Techniques | Engels | 5 | 3 | ||
| semester I b | verplicht | EBM050A05 | Research & Skills for MSc BA | Engels | 5 | 4 | |
| semester II | verplicht | EBM859B20 | Master's Thesis BA MAC | Engels | 20 | 2 | |
| semester II a | verplicht | EBM056B05 | Financial Management for MAC | Engels | 5 | 3 | |
| verplicht | EBM082A05 | Research in Management Control | Engels | 5 | 2 | ||
| Opmerkingen | Studenten die kunnen aantonen voldoende kennis te hebben op het gebied van financieel management -verkregen door het volgen van ten minste 15 EC aan relevante bachelorvakken- mogen het verplichte vak Financial Management for MAC (EBM056B05) vervangen door Value-based Management (EBM160A05). Voor het kiezen van deze optie is toestemming nodig van de programmacoordinator. | ||||||
| » Jaar 1 (keuzevakken MSc BA MAC) | |||||||
| Periode | Type | Code | Naam | Taal | ECTS | Uren | |
| semester I a | keuze | EBM043A05 | Business Ethics | Engels | 5 | 4 | |
| keuze | EBM151A05 | Business Research and Consulting | Engels | 5 | 3 | ||
| keuze | EBM062A05 | Developing for Markets | Engels | 5 | 3 | ||
| keuze | EBM085A05 | Emerging Markets (MSc) | Engels | 5 | 4 | ||
| keuze | EBM168A05 | Financial Reporting and Risk Management | Engels | 5 | 3 | ||
| keuze | EBM048A05 | IT Governance | Engels | 5 | 4 | ||
| keuze | EBM049A05 | Organization Design (MSc) | Engels | 5 | 2 | ||
| keuze | EBM210A05 | Sustainability: Strat., Innov. & Change | Engels | 5 | |||
| semester I b | keuze | EBM151A05 | Business Research and Consulting | Engels | 5 | 3 | |
| keuze | EBM211A05 | Data-driven Business Processes | Engels | 5 | |||
| keuze | EBM212A05 | Digital Transformation Strategy | Engels | 5 | |||
| keuze | EBM166A05 | Energy & Finance | Engels | 5 | 4 | ||
| keuze | EBM193B05 | Healthcare Purchasing And Supply Chains | Engels | 5 | 3 | ||
| keuze | EBM045B05 | International Financial Reporting | Engels | 5 | 3 | ||
| keuze | EBM090A05 | International Strategic Alliances | Engels | 5 | |||
| keuze | EBM880B05 | Retail & Omnichannel Marketing | Engels | 5 | 4 | ||
| semester II a | keuze | EBM151A05 | Business Research and Consulting | Engels | 5 | 3 | |
| keuze | EBM083A05 | Comparative Corporate Governance | Engels | 5 | |||
| keuze | EBM167A05 | Energy Transition & Innovation | Engels | 5 | 3 | ||
| keuze | EBM194A05 | Fin. & Econ. Org. of Healthcare Markets | Engels | 5 | 4 | ||
| keuze | EBM037A05 | Purchasing | Engels | 5 | 4 | ||
| keuze | EBM203A05 | Stress, Health and Sust. Working Life | Engels | 5 | |||
| keuze | EBM645A05 | Working Capital Management | Engels | 5 | 4 | ||
| semester II b | keuze | EBM023A05 | Behavioural Perspectives on Corp. Gov. | Engels | 5 | 3 | |
| keuze | EBM151A05 | Business Research and Consulting | Engels | 5 | 3 | ||
| keuze | EBM808B05 | B2B Marketing | Engels | 5 | 5 | ||
| keuze | EBM074A05 | Consumer Psychology | Engels | 5 | 3 | ||
| keuze | EBM811C05 | Corporate Governance for MSc Finance | Engels | 5 | 4 | ||
| keuze | EBM148A05 | Economics of Regulating Markets | Engels | 5 | 4 | ||
| keuze | EBM204A05 | E-Health | Engels | 5 | 3 | ||
| keuze | EBM046A05 | Franchising | Engels | 5 | 3 | ||
| keuze | EBM733A05 | HRM & International Labour Law | Engels | 5 | 3 | ||
| keuze | EBM621A05 | Innovation & Entrepreneurship | Engels | 5 | 2 | ||
| keuze | EBM045B05 | International Financial Reporting | Engels | 5 | 3 | ||
| keuze | EBM026A05 | Inventory Management | Engels | 5 | 4 | ||
| keuze | EBM039A05 | Strategic Supply Chain Management | Engels | 5 | 3 | ||
| keuze | EBM160A05 | Value-based Management | Engels | 5 | 4 | ||
| 1 | Behavioural Perspectives on Corp. Gov. | EBM023A05 | |||||||||||||||||||||||||||
| Effective governance is crucial for organizations. Students learn how to critically evaluate governance research and practice, how to apply theories and findings from such research to analyze governance problems. The aim of this course is to provide students with in-depth knowledge of how the determinants and outcomes of corporate governance arrangements have been measured and studied in the academic literature and applied to governance problems. As this literature is extensive, we need to focus on a number of topics that are of interest. The topics that will be chosen will be particularly relevant as they are hotly debated in academic as well as policymaking circles (e.g. executive pay, the Chief Executive Officer (CEO), the board of directors, diversity). | |||||||||||||||||||||||||||||
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| 2 | Business Ethics | EBM043A05 | |||||||||||||||||||||||||||
| Bonuses, board diversity, consumer rights, corporate social responsibility, suggestive or deceptive marketing techniques, bribes to get international contracts—ethics is everywhere in business. But research in moral psychology shows that we often fail to see what is morally important about a situation. And if we do see it, we often don’t know how to deal with it. And even if we know how to deal with it, we often don’t act accordingly. For all sorts of reasons. This course takes a practical approach to business ethics. Its main objectives are to foster sensitivity to moral aspects of decisions; to teach analytic skills that help you take a position in moral debates and to give a reasonable justification for your position; and to develop ways to successfully cope with moral dilemmas and issues. We examine the main normative theories in business ethics, moral psychology, corporate social responsibility, customer relations, and the environment; we consider specific moral issues in accounting, finance, international business management, and marketing; and we approach these theories, arguments, and concepts in highly interactively ways, devoting significant part of the time to a number of important and well known cases from business ethics by means of collaborative in-class assignments. | |||||||||||||||||||||||||||||
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| 3 | Business Research and Consulting | EBM151A05 | |||||||||||||||||||||||||||
| Mixed teams of maximum four students (both from bachelor and master programmes in Economics and Business) will examine a real managerial issue. They translate the issue into a problem statement that can be addressed within the time frame of this course. Inherent parts of this course are that mixed teams of students 1) visit the company, 2) carry out desk research and literature search, 3) develop a research design (qualitative and/or quantitative), 4) analyze the results 5) draw conclusions and 6) propose a feasible solution including implementation steps to address the problem of a company. Master students have to reflect on the research process from methodological and theoretical perspectives and their role as master-level consultant and researcher. | |||||||||||||||||||||||||||||
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| 4 | B2B Marketing | EBM808B05 | |||||||||||||||||||||||||||
| Firms operating in a Business-to-Business environment acquire goods and services either for their own use, to incorporate into the products or services that they produce, or for resale along with other products and services to other firms, institutions, or the government. Although the majority of the transaction volume in the Netherlands takes place in a Business-to-Business context, literature traditionally focuses on the marketing of fast-moving consumer goods. B2B marketing can be defined as the process of understanding, creating and delivering value to targeted business markets and customers. Understanding and quantifying the value of a market offering is therewith the cornerstone of B2B marketing. This course will cover the following topics: - Understanding business markets and business customers (collecting information about the market, organizational buying behavior, understanding and quantifying value creation in business markets) - Managing existing market offerings and realizing new offers - Price Management in B2B markets - Managing Sales Channels - Customer relationships (gaining, sustaining, and reacquiring customers). The topics will be discussed in lectures, case studies and guest lectures of business market practitioners. Also, students will experience negotiations in business markets in a practice case. | |||||||||||||||||||||||||||||
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| 5 | Comparative Corporate Governance | EBM083A05 | |||||||||||||||||||||||||||
| The world of the corporate upper echelons has changed rapidly and significantly in the last two decades. Ongoing corporate scandals and the global financial crisis of 2008 have generated important questions about the concentration of power at the top of large corporations. Who runs these large corporations? How are these executives monitored and on behalf of whom? What is the basis of such corporate governance systems, and how do these systems change over time? What determines differences and similarities between corporate governance systems between countries? What does the increasing concentration of capital in the hands of large institutional investors and the super-rich imply for this system? And very recently, how does the system survive a huge economic shock stemming from global pandemics like the spread of corona virus? Do present day corporations have the right purpose and still serve the needs of society? This course introduces students to the recent debates in this field to help them develop a better understanding of the inner circles of corporate power and its consequences. | |||||||||||||||||||||||||||||
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| 6 | Consumer Psychology | EBM074A05 | |||||||||||||||||||||||||||
| Whether it concerns the design of advertisements, store design or loyalty programs, all marketing strategies are built on assumptions about consumer psychology. This course aims to provide students with a better understanding of the motives and cognitive capacities that determine consumers’ behavior. An array of (social) psychological theories and findings will be discussed, as well as their relevance in understanding and predicting consumer behavior. Course topics include, amongst others, (un-)consious processes, self-regulation, emotions and well-being, and social influence. The course consists of lectures (given by the course coordinator and other experts in consumer psychology), as well as group assignments in which students apply findings and theories from consumer psychology to specific marketing issues. | |||||||||||||||||||||||||||||
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| 7 | Corporate Governance for MSc Finance | EBM811C05 | |||||||||||||||||||||||||||
| This course will provide students with an overview of the theoretical and empirical literature on the main themes in corporate governance. The aim is to provide students with in-depth knowledge of how determinants and outcomes of corporate governance arrangements have been measured and studied, using examples from the academic literature. As the literature on corporate governance is extensive, we have chosen a number of topics that are hotly debated in academic as well as policymaking circles. These topics will be related to company performance, linking corporate governance and strategy to corporate finance. The first part of the course consists of a number of general lectures, in which an overview of the theoretical literature on corporate governance is provided. The lectures are based on a set of academic articles. In the second part of the course, student teams are going to apply this knowledge, first by writing a critical report about a published academic journal article on corporate governance, then by gathering their own data on some aspects of corporate governance and finally by writing a paper about the relationship between corporate governance and firm performance and/or strategy. The course will end with a written exam. | |||||||||||||||||||||||||||||
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| 8 | Data-driven Business Processes | EBM211A05 | |||||||||||||||||||||||||||
| Business processes represent the `vehicle' through which an organization delivers its products and/or services in accordance with customers' expectations. Business process management (BPM) involves the (re)configuration of activities within an organization towards achieving the corporate strategy. Business processes and their performance are thus subjected to constant evaluation and scrutiny. The (re)design of business processes, based on the data available, and through the enhancement of supporting ICT and human infrastructures, therefore reflects a core competency for an organization to maintain sustainable competitive advantages in the marketplace. | |||||||||||||||||||||||||||||
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| 9 | Developing for Markets | EBM062A05 | |||||||||||||||||||||||||||
| The course aims to explain the role of a customer focus in innovation management. Students are taught analytical and design skills in order to propose, design and market new products (or services) that offer superior value to customers. They learn to synthesize different theoretical perspectives, and to apply theoretical concepts of innovation management and marketing to real-life situations. Synthesis of the theory is achieved through an intensive series of lectures during the first part of the course. The second part of the course is reserved for the project in which groups of students apply the acquired theoretical insights to identify, analyze, and solve a real-life customer problem. The project is an important part of the course, as it enables learning by experiencing. It deepens the students’ understanding of why so many firms struggle with applying a customer focus in innovation. Innovation management deals with the challenge of developing new markets and new products. New products need to solve real customer pain points and must be well-differentiated from competition. Firms can only identify and successfully develop such products (goods and services) if they have acquired an in-depth understanding of customers. As products are no more than a means towards an end, managers need to understand the job that customers are trying to do. But how can they learn from customers? How can they involve customers in the innovation process? How can they translate customer insights creatively into new product concepts? And how to move such concepts successfully through the stages of development, launch, and market acceptance? A real innovative firm is able to go through this process again and again. Such a firm has a shared customer orientation and is organized accordingly. In short: it pursues outside-in innovation, the focus of this course. | |||||||||||||||||||||||||||||
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| 10 | Digital Transformation Strategy | EBM212A05 | |||||||||||||||||||||||||||
| Digital technologies increasingly play a principle role as the enabler or inhibitor for organizations to achieve sustainable competitive advantage in the marketplace. For established organizations, a digital transformation strategy has paramount importance for business model innovation and, eventually, commercial success. New startups may also need a strategy to create and refine their digital business models. Students will learn how to leverage digital technologies and data to create age. Students are trained to develop strategic solutions in a highly creative, digitally enabled approach. | |||||||||||||||||||||||||||||
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| 11 | Economics of Regulating Markets | EBM148A05 | |||||||||||||||||||||||||||
| The central theme of the course is: how do energy markets, in particular electricity and gas markets, function and how can this be improved by governments (regulators). The functioning of energy markets differs from many other sectors because of the economies of scale of the networks, resulting in natural monopolies, the importance of network balance, the societal objective to radically change the nature of the energy industry (i.e. energy transition) and the fact that energy is a basic commodity which is needed by everyone. Topics to be discussed are among others: how to determine the tariffs that an operator of an electricity or gas network is allowed to charge on users of the infrastructure? How to implement competition in the energy industry, both on wholesale level and retail level? To what extent need the energy markets be changed because of the energy transition in which fossil technologies are replaced by renewable sources (as wind and solar)? How to give incentives to energy producers and consumers to reduce carbon emissions? Knowledge of economics of regulating market is useful for positions within regulated companies (TenneT, Gasunie, etc.), companies using regulated infrastructures (in particular large energy users), governments (national, EU), regulatory bodies (ACM, ACER, etc.) and consultancies (PWC, Oxera, etc.). The course not only deals with the economic theory behind the regulation of markets, but also applies this theory to real-life problems in energy markets. The course consists of lectures and tutorials every week. The course starts by discussing the question why some markets, in particular energy markets, need regulation and others not, Then, we discuss how the government could regulate these markets. These first meetings are meant to give the students some theoretical background in economic regulation. Afterwards, we discuss key issues in the daily practice of regulation: benchmarking on efficiency and the determination of the the appropriate reward (i.e. the WACC) on capital which is invested in the network. These questions are highly important for regulated firms as it affects how much profit they are allowed to make and to which extent they are able to finance the investments. Then, we go into in the question how to implement competition in energy markets. We discuss the design of electricity and gas markets on wholesale level and how these markets become more integrated on an international level. We also pay attention to how environmental regulation (like emissions trading and subsidies for renewables) can be designed and how this affects the electricity sector/market. In the final meeting, we pay attention to the retail energy market, discussing how competition can be implemented in markets where the demand is affected by factors like (perceived) switching costs and trust in retailers. In most weeks, there will be assignments, which are discussed in the tutorials based on presentations by students. In addition, there will be a few extra tutorials where we recap the material and discuss questions of students. This course is part of the focus area 'Energy'. When you focus your MSc on energy subjects you will be awarded an official acknowledgement on your diploma, improving and broadening your career opportunities in the energy sector. Prerequisites are mentioned in the Teaching and Examiniation Regulations: 'Focus areas in the master programmes'. | |||||||||||||||||||||||||||||
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| 12 | E-Health | EBM204A05 | |||||||||||||||||||||||||||
| During the course students will get familiar with the developing landscape of E-Health applications, their uses, and the reported effects in the literature. They will critically reflect on E-Health’s usefulness in practice. The course will focus on two main areas: 1. The interplay between specific design requirements and strategies, the evolution of E-Health applications, and the role of key actors during this process. First, by acquainting the student with perspectives on technology design, students learn to suggest a design strategy to arrive at a fitting design for a specified set of actors. Second, by tracing back the evolvement of an E-Health application, students develop the skills to analyze expected E-Health outcomes based on past successes and failures. Finally, by analyzing key actors’ current perspectives on E-Health, students learn about the complexities surrounding E-Health use. 2. Outcomes in terms of efficacy, effectiveness, efficiency, and ethics. Students learn about the difficulties regarding the assessment of E-Health related outcomes and are introduced to evaluation perspectives that may help to overcome some of these difficulties. In particular, students gain knowledge about ethical aspects of E-Health use, e.g., socio-economic barriers to E-Health use, E-Health literacy, privacy and security of health-related data. | |||||||||||||||||||||||||||||
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| 13 | Emerging Markets (MSc) | EBM085A05 | |||||||||||||||||||||||||||
| The course is practitioner oriented and provides a nuanced perspective on doing business in low income, high growth countries (emerging markets) such as Brazil, Russia, India and China. Primary emphasis is on, 1) Recognizing the uniqueness and challenges of the context characterizing the business environment in these economies such as rapidly evolving business environment, underdeveloped infrastructure, bottom of the pyramid consumers, and 2) How the context then shapes the nature and behavior of firms. From an academic perspective, the course emphasis is on recognizing and evaluating the assumptions and limitations of popular theories and frameworks, originally developed and applied in the context of developed economies. The course employs real business case studies to assess the relevance of theory in the context of emerging markets and to gain second-hand experience of the thought processes of top managers and CEOs grappling with business related challenges. | |||||||||||||||||||||||||||||
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| 14 | Energy & Finance | EBM166A05 | |||||||||||||||||||||||||||
| This is a course in the MSc Finance which focuses on risk analysis and valuation in the energy sector, with an emphasis on mathematical modelling of these risks. Almost all methods that are developed and used in financial market analysis can be used in energy markets as well. However, we concentrate on two general aspects in particular and aim to deepen their understanding. These are real option analysis and energy markets and derivatives. First, real option analysis uses the mathematical methods of derivatives pricing to analyze the value of various types of flexibilities in (real) investment projects. Real option analysis so far has only remotely been touched upon in the finance curriculum and is perfectly suitable to apply in the valuation of energy projects. Secondly, we delve into energy risk management as, in energy markets, many risks are related to underlying cost structures and the characteristics of volatility of prices. Power prices for instance are related to the price of fuels and to carbon prices. In the course Energy & Finance, we investigate how to assess the exposure of firms to a variety of energy risks regarding both their costs and revenues, and study related risk management and investment strategies. This course is part of the focus area 'Energy'. When you focus your MSc on energy subjects you will be awarded an official acknowledgement on your diploma, improving and broadening your career opportunities in the energy sector. Prerequisites are mentioned in the Teaching and Examination Regulations: 'Focus areas in the master programmes'. | |||||||||||||||||||||||||||||
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| 15 | Energy Transition & Innovation | EBM167A05 | |||||||||||||||||||||||||||
| The energy industry has changed, is changing, and must continue to change, in order to become more sustainable. The transition, however, presents faces a number of challenges, such as: (1) social challenges, for example, in terms of social resistance to the change; (2) business challenges, for example, as both emergent green technologies and polluter incumbents look for ways in which to become financially sustainable in the new environment; (3) policy challenges, for example, as governments look for ways in which to incentivise the transition; and (4) marketing challenges, for example, as once niche ideas about sustainability and environmental protection, are mainstreamed. In this course we will explore each of these challenges, we will reflect upon the business opportunities that each creates, and will consider the supporting role of competition and markets. In the process, students will gain knowledge about the challenges and opportunities presented by the transition. | |||||||||||||||||||||||||||||
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| 16 | Fin. & Econ. Org. of Healthcare Markets | EBM194A05 | |||||||||||||||||||||||||||
| This course incorporates an advanced perspective on the economics behind organizations operating in the health and healthcare sectors. We recap the individual decision to buy health insurance and discuss the social benefits and costs arising from its provision. We explain why health insurance markets may fail, and solutions that may arise to obviate such market failure. We then discuss major actors in health and healthcare markets: physicians, hospitals, and the pharmaceutical industry. We examine how principal-agent problems characterize the patient-physician relationship. We examine funding methods for hospitals and their impact on physician's incentives. We finally examine the role of the pharmaceutical industry in researching and developing new health technologies and treatments, as well as the process of getting drugs to market. | |||||||||||||||||||||||||||||
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| 17 | Financial Management for MAC | EBM056B05 | |||||||||||||||||||||||||||
| Management control is concerned with ensuring that all organisational activities contribute to the overall organisational goals. Often some of these goals are formulated in financial terms, including the maximisation of firm value. In order to contribute to the goal of firm value maximisation, it is important that managers understand and are able to apply various techniques that have been developed in the field of corporate finance. The starting point for the application of these techniques are the proposals for investments, which may be generated through the organisation's strategic planning process. The expected returns on these investments must be assessed, particularly in relation to the risks that are involved (i.e. capital budgeting). Making such an assessment requires a thorough understanding of the relationships between risks and returns. Subsequently, the managers must decide on the way in which the organisation finances its portfolio of investment projects. This includes long-term financing decisions (i.e. capital structure and dividend payout decisions), which imply that a trade-off must be made between the advantages of using debt (i.e. creates a tax shield) and equity (i.e. does not involve cost of financial distress). | |||||||||||||||||||||||||||||
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| 18 | Financial Reporting and Risk Management | EBM168A05 | |||||||||||||||||||||||||||
| Every organisation faces a variety of risks. Unexpected events in its external or internal environment may affect the achievement of the organisation's objectives. Some of the risks are related to compliance with laws and regulation, and more specifically to reliable financial reporting. To assess the financial reporting risks, the adequacy of how an organization has applied the accounting principles and valuation methods has to be determined. A first, but important, step in understanding financial reporting issues is a thorough understanding of journal entries. A second step is to evaluate the choices and risks that a manager faces when financial statements are compiled. In addition to financial reporting risks, organizations are also exposed to risks related to their core activities. For instance, changes in market circumstances may threaten the organisation's ability to achieve its strategic objectives, or some of the organisation's assets may disappear due to fraud by employees. Ignoring risks can be detrimental to the organisation's survival. Therefore, organisations often rely on systems which enable them to identify and assess risks, and to develop and monitor control activities. However, using such systems also has its drawbacks. In this course, a textbook will be used to refresh students' understanding of business transactions, valuation and accounting principles. Cases and academic papers will provide the basis for a critical thinking regarding risk management issues including an organisation's risk culture and ethical considerations. | |||||||||||||||||||||||||||||
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| 19 | Franchising | EBM046A05 | |||||||||||||||||||||||||||
| The objective of this course is to provide students with an understanding of the major issues in strategy and management of franchise systems as a special entrepreneurial business context. Students will acquire and apply academic knowledge needed for effective strategy and management from both the franchisor's and the franchisee's perspective. Business format franchising is an increasingly popular business strategy in various countries and industries, such as retailing, hospitality, fast food, services, and healthcare. It is therefore likely that students have to deal with it in their future careers, for example as a franchisor, an employee at a franchise organization, a franchisee/entrepreneur, a (small business) consultant, or an employee at a bank. Franchising has several advantages for both franchisors and franchisees, but it also has its pitfalls. This course builds on several theoretical perspectives to discuss a wide range of strategic and managerial issues that are relevant to franchisors, franchisees and their stakeholders, such as system and unit performance, innovation, entrepreneurship, strategic renewal, internationalization, standardization versus local adaptation, and trust between franchise partners. The course also contains several practical components in the form of guest lecturers and case examples. | |||||||||||||||||||||||||||||
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| 20 | Healthcare Purchasing And Supply Chains | EBM193B05 | |||||||||||||||||||||||||||
| Healthcare purchasers play an important role in the task division and coordination of supply chains by applying their purchasing practices. In this course students develop a better understanding of the perspective of healthcare purchasers in different health systems by applying different theories (e.g. agency theory). How can the buyer/supplier relationship between healthcare purchasers (e.g. health insurers, municipalities) and healthcare providers be governed by contractual and relational governance? How can knowledge and information sharing affect the collaboration between healthcare purchaser and healthcare provider and between healthcare providers? What is the role of payment systems (e.g. fee-for-service, pay for performance and population-based payment) and their financial incentives in delivering the right care at the right place? In this course we will discuss the role of contract characteristics and the negotiation process on the performance of healthcare providers. This course explains advantages and disadvantages of purchasing based on price and contracts versus purchasing based on quality, long-term relationships and trust. By comparing cases within and outside the Netherlands, explanations will be given of how and why different purchasing strategies develop and how this relates to differences in healthcare systems. The main focus of the course is on the procurement of healthcare by insurers and municipalities. However, we also pay attention to the procurement of strategic items (e.g. expensive medicines, capital goods like MRI) by healthcare providers. | |||||||||||||||||||||||||||||
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| 21 | HRM & International Labour Law | EBM733A05 | |||||||||||||||||||||||||||
| International labour relations have increasingly assumed importance in a globalizing world. In order to manage labour relations, in this context, properly, it is necessary to take into account the impact of International Labour Law. Basic information on existing rules and court decisions related to International Labour Law will be given. Each student will be required to write and present a position paper (individually or in a group). Students select a topic from a list composed by the lecturer. Corporate social responsibility, the freedom of movement of workers within the European Union and the posting of workers abroad, are some examples of possible topics. | |||||||||||||||||||||||||||||
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| 22 | Innovation & Entrepreneurship | EBM621A05 | |||||||||||||||||||||||||||
| The general objective of this course is to provide students with a full understanding of the process of successfully engaging in innovation/entrepreneurial activities. Upon completion of the course the student is able to: 1. Define the concepts of innovation and entrepreneurship and explain their interrelationships. 2. List a number of criteria to determine the success of innovation and entrepreneurial activities and to determine which ones are most relevant in a specific context. 3. Describe the different stages in innovation management processes and entrepreneurial processes and how different factors during these stages may influence the success of innovations and entrepreneurial activities. 4. Develop a theoretical framework distinguishing factors that influence the success of an innovation/entrepreneurial activity. 5. Assess the validity of the theoretical framework in a real business setting by analyzing secondary data on a specific case (i.e. a specific innovation/entrepreneurial activity). 6. Logically, clearly, carefully express his/her own activities, opinions and research findings to the lecturer and fellow students. The course consists of two parts that run parallel. The first is the theoretical part in which existing theories on innovation and entrepreneurship are discussed. In the second part, the students will apply these theories to concrete organizational settings by studying particular practical cases. Guest lectures provide the students with first hand insights on how processes of innovation and entrepreneurship take place in practice. | |||||||||||||||||||||||||||||
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| 23 | International Financial Reporting | EBM045B05 | |||||||||||||||||||||||||||
| The course introduces the subject of international financial accounting and explains the relevance thereof. The course will be built upon the idea that financial statements are meant to inform public investors. Throughout the course, specific international issues regarding the analysis of accounting based ratio's will be addressed. Such issues relate of course to international diversity in financial accounting systems. The most important differences in international financial accounting systems will be presented. Recently, huge steps have been taken in regard of international convergence and harmonization, as well as auditing and corporate governance. Important international financial reporting subjects such as the assessment of foreign currency risks and hedge accounting as well as the consolidation process on a parent company level will be covered. International tax regimes are presented and potential consequences thereof discussed such as tax saving models developed by multinationals. The development in international accounting, auditing and governance rules and standards are critically reviewed during this course. | |||||||||||||||||||||||||||||
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| 24 | International Strategic Alliances | EBM090A05 | |||||||||||||||||||||||||||
| The course deals with managing strategic alliances-- a key factor for successful internationalization. These alliances can occur on the horizontal level (e.g. with rivals) or vertical level (e.g. with suppliers) and can result in complex organizational forms such as international joint ventures and global value chains. The course specifically deals with the challenges and pitfalls of managing international alliances. The various managerial challenges will be analyzed by using interorganizational theories such as transaction cost economy, resource-based-view, and the relational view. Furthermore, contemporary research findings will be discussed and applied in case studies. | |||||||||||||||||||||||||||||
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| 25 | Inventory Management | EBM026A05 | |||||||||||||||||||||||||||
| The course provides the students with the necessary knowledge and skills to analyze, improve, design, and manage inventory systems. The topics that are discussed include inventory systems, performance measures, demand forecasting, inventory control policies, and policy improvement. In particular, applying inventory control models to improve company performance is important. Throughout the course, modeling skills are essential. | |||||||||||||||||||||||||||||
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| 26 | IT Governance | EBM048A05 | |||||||||||||||||||||||||||
| The IT Governance course is a condensed state-of-the-art management of information technology course for business and economics students withouth specialized IT background. The course provides overview of contemporary IT governance and management frameworks. The course focuses on the interrelation between business strategy and IT governance. In other words, how IT should be organized in modern industrial organizations. The course is intended for business and economics students with limited background in information technology and intend to improve their IT managerial and consulting skills. Through this course, students will be trained to analyze IT governance literature and resolve practical IT management challenges in an interdisciplinary approach. | |||||||||||||||||||||||||||||
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| 27 | Management Accounting Change | EBM711B05 | |||||||||||||||||||||||||||
| Dit vak heeft als doel om kennis en begrip op te doen over veranderingsprocessen van management accounting processen- en systemen. Het vak omvat zowel de technische vereisten van accounting-veranderingen, alsook de sociale gevolgen. De veranderingen worden besproken volgens de assen: structuur en gedrag. Structuur gaat om de eisen voor het ontwerpen van veranderingsprocessen en de kennis van mensen die ermee werken. Gedrag gaat over de manieren waarop mensen omgaan met veranderde verantwoordelijkheden en processen. Het vak bespreekt de formele en informele manieren waarop een accounting-verandering kan worden ingebed in de organisatie. Op deze wijze belicht het de sociale en functionele dimensies van verandering. | |||||||||||||||||||||||||||||
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| 28 | Management Accounting Techniques | EBM057A05 | |||||||||||||||||||||||||||
| The course elaborates on the knowledge gained during previous courses on management accounting and focuses on sustainability aspect of management accounting (although for some students this course may be a first encounter with the accounting field). The objective of the course is to gain an understanding of the operation and purpose of advanced sustainable management accounting and control instruments. The tools provided by management accounting are studied in a context of the managerial control of organizations. The course uses Excel as primary tool for applying accounting techniques and developing decision making instruments. After following the course, students should be able to: identify the purpose of accounting systems in different situations and understand how they influence the organization's planning, control and decision making, identify and analyze control problems in organizations, use and critically analyze the various quantitative techniques (also in relation to more qualitative management control instruments), design, select, and appraise accounting instruments of organizations. | |||||||||||||||||||||||||||||
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| 29 | Master's Thesis BA MAC | EBM859B20 | |||||||||||||||||||||||||||
| The purpose of the master's thesis in Business Administration is that the graduate learns to demonstrate his or her ability to conduct research independently within the (O&MC) specialization chosen. Each semester students can choose a research theme from available research topics. In principle teachers supervise a group of students working on the same theme or topic. Each supervisor defines a broad theme for the master's thesis project of his/her choice. It is allowed to write a combined thesis for two master programmes. The thesis topic has to be chosen from one of the available research topics. | |||||||||||||||||||||||||||||
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| 30 | Organization Design (MSc) | EBM049A05 | |||||||||||||||||||||||||||
| This course conveys how to analyze organizations from a design perspective. Design implies a practical orientation – finding solutions for problems. This orientation is somewhat at odds with organization and management studies focusing on theory development. A managerial take portrays organization design as mere ‘technical’ task, in which the organization is seen as an instrument to reach specific outcomes – the designer as engineer. Much of the mainstream literature on organizational structure adopts this approach. Yet, a deeper understanding also acknowledges social, cultural, and processual aspects of organizational worlds. | |||||||||||||||||||||||||||||
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| 31 | Purchasing | EBM037A05 | |||||||||||||||||||||||||||
| During the course students will get hands on experience of project management, resulting in a jointly developed e-book on the State of the Art in Purchasing 2021. The main goal of this project is to link theoretical notions on purchasing to research and practice. While the structure and content of the book should reflect current practices, research and theoretical ideas such as purchasing in relation to the global SCM field, trends, internal and external integration or sustainability its specific contents are decided jointly by the lecturers and the students. | |||||||||||||||||||||||||||||
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| 32 | Research & Skills for MSc BA | EBM050A05 | |||||||||||||||||||||||||||
| This course aims to prepare students for their Master's thesis projects. It focuses on methodological and professional skills preparation, as well as research ethics. For research methods, students have to gain some basic knowledge about the topics. In weeks 1-3 there are two lectures about theory building, quantitative research methods and qualitative research methods and a MC test about lectures and literature. In weeks 4-7 students are introduced to either quantitative or qualitative tutorials. More in-depth topics about corresponding topics are introduced, how to develop a research proposal following the favored quantitative or qualitative approach is explained, and an existing research proposal is judged by the students. In week 9 a research proposal must be delivered. Presence in the lectures and tutorials is optional. For skills training, students set individual learning goals on the basis of an assessment of their current interactional and communication skills. In profile-specific groups of 15 students, we will work on these competencies by practicing, observing and reflecting on individual experiences during the Master's thesis period and with a view to the professional field. Real-life cases will be used to explore options in interactional skills. Varying per profile, competencies include listening and feedback skills, effective interactional skills, dealing with ambiguities and resistance, self-reflection, consultancy skills, empathy, persuasive skills and personal leadership. The training will be completed by group coaching. Full attendance of training sessions is required. For research ethics four online modules of the CITI program must be successfully passed through, plagiarism, privacy and confidentiality, data management, and misconduct. Each module includes a short introductory lecture, study materials, and a MC test. If you pass the test you will receive a certificate that should be handed over to the course coordinator in order to receive a course grade. | |||||||||||||||||||||||||||||
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| 33 | Research in Management Control | EBM082A05 | |||||||||||||||||||||||||||
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| 34 | Retail & Omnichannel Marketing | EBM880B05 | |||||||||||||||||||||||||||
| The Retail & Onnichannel Marketing elective will focus on several strategic and operational retail topics in highly competitive and volatile retail markets. In the first part of the course we will focus on the topic of omni-channel marketing. This concerns the strategic decisions that retailers make with regard to the channels used to sell their products (stores, online, catalogues) as well as the customer journey that consumers go through in their path-to-purchase (and beyond). The theory of the first part of the course can be used in assignment 1 . In the second part of the course, we will focus on how retailers make (more operational) decisions with regard to the retail-mix. We will discuss state-of-the art theory with regard to assortment (and shelve) management, the in-store environment, as well as pricing and promotion. We will also focus on buying & sourcing of products. The theory of the second part of the course can be used in assignment 2. | |||||||||||||||||||||||||||||
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| 35 | Strategic Supply Chain Management | EBM039A05 | |||||||||||||||||||||||||||
| Almost all companies face an increased complexity in their supply chains caused by global competition, more demanding customers, worldwide outsourcing and sustainability requirements. This course introduces students to strategic and global aspects of manufacturing and supply chain management. The course offers an overview of contemporary theoretical findings in the field through a book and lectures, complemented with research papers, which are assessed in a literature examination. Specifically, the course focuses on buyer-supplier relationships, the use of ICT in those relations, the role of outsourcing, and the importance of sustainability and corporate social responsibility in shaping supply chains. Students have to complete several practical oriented cases and are trained in using and evaluating literature through writing reviews of relevant scientific papers. The final part of the course is a group based project that aims at playing a supply chain game and theoretically interpreting and evaluating the results. | |||||||||||||||||||||||||||||
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| 36 | Stress, Health and Sust. Working Life | EBM203A05 | |||||||||||||||||||||||||||
| The World Health Organization has called job stress the ´health epidemic of the 21st century´ and has found that most managers are concerned about stress in their workplaces. Job stress is a major cause for a variety of serious mental and physical diseases ranging from coronary heart disease, high blood pressure and chronic back pain to anxiety, depression and burnout. Highly stressed employees often display low levels of work motivation and job performance, and are more prone to make mistakes that can also result in work accidents. But why is job stress more and more prevalent among workers? Spatial and temporary boundaries between work and private life increasingly vanish. Modern employees work in globalized 24/7 economies and smart mobile ICT devices enable and oblige them to work anywhere and anytime. They often have to perform several tasks simultaneously and rapidly, and continuously update their knowledge and learn new skills. Moreover, poorly paid, temporary and project-based work with high-levels of job insecurity are on the rise. In this course, students will learn to identify the symptoms of stress and understand the mechanisms, which link job stress to mental and physical health deterioration. Based on major stress theories, they will learn about sources of job stress such as role stress, work intensification, technostress and factors in the job itself, for instance adverse work schedules, low levels of autonomy or emotional labor. A significant share of the course will be devoted to interventions designed to prevent or ameliorate job-related stress. The overall aim of the course is to increase student´s understanding of sustainable working life in line with the UN Sustainability Goals of good health and well-being, reduced inequalities and decent work. | |||||||||||||||||||||||||||||
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| 37 | Sustainability: Strat., Innov. & Change | EBM210A05 | |||||||||||||||||||||||||||
| Firms are increasingly expected to take more responsibility for their social and environmental impacts, while continuing to turn a profit. Sustainability starts to become an important differentiator for more discerning customers and financial investors. New industry entrants compete on the premise of combining environmental, social, and economic rent generation. Social activists command increasing attention of the public when surfacing corporate sustainability scandals. All this necessitates businesses to make a success of integrating sustainability into their activities for continued public approval and competitive performance. This course will teach students the concepts and skills needed to analyze the need for sustainable change, to critically assess different sustainability initiatives, to manage change for sustainability, and to support sustainability focused innovation. To do so, it uses an interactive design of case method teaching and authentic assessment techniques, training students to apply classic management theory to this new context as well as leveraging the most recent sustainability research insights. | |||||||||||||||||||||||||||||
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| 38 | Value-based Management | EBM160A05 | |||||||||||||||||||||||||||
| In uw toekomstige carrière kunt u voor de volgende problemen komen te staan: Zou u een nieuw product in de markt moeten zetten? Zou u een deel van de productie uitbesteden? Zou u een andere onderneming moeten overnemen? Hoe moet u deze verandering implementeren? Uw beslissingen bepalen in hoge mate de toekomstige prestaties en de levensvatbaarheid van uw onderneming. Managers creëren waarde door te investeren in projecten met een rentabiliteit die hoger is dan de vermogenskostenvoet. Dit geldt zowel voor de grote strategische als de dagelijkse operationele beslissingen. In het vak Value-based Management leert u de waarde-effecten van beslissingen te bepalen en hoe de val van het kortetermijndenken te voorkomen. U gebruikt de kerninzichten van financiering, accounting en bedrijfsanalyse om een onderneming te waarderen, en u beoordeelt de implementatie van value-based management systemen. | |||||||||||||||||||||||||||||
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| 39 | Working Capital Management | EBM645A05 | |||||||||||||||||||||||||||
| Working capital undeniably is the lifeblood of organizations, allowing them to cope with the increasingly uncertain political and economic environment. The journey to optimizing business processes inevitably needs to begin with improving working capital efficiency. Increasingly companies are placing strategic emphasis on improving working capital, and challenges in this as yet understudied and underdeveloped, but highly dynamic field are aplenty. A new breed of specialist is called for, and with this course we aim at providing a cutting edge and comprehensive approach to working capital and cash management, that no other Dutch university provides. You will develop a thorough understanding of the organizational and financial aspects of working capital on a strategic level, directed both internally (control, optimization, value measurement) and externally (backward and forward linkages of the firm). Special guest lecturers are invited from a global firm (which incidentally has recently hired two former students of this course), that specializes in providing advisory services to company management and shareholders on working capital management for their strategic decisions. | |||||||||||||||||||||||||||||
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