LFU:online

The participants learn to assess the potential and the limits of various approaches of managerial control in complex organizational settings. On the basis of case studies the implementation of various instruments will be practiced. Furthermore the participants will reflect the interaction of managerial control with various organizational contexts. 

Inputs in the area of the following topics: Intellectual Capital, Integrated Reporting Framework, Performance Measurement and Management, reward systems.

Case Studies (examples):

Case Study Reisch AG: Understanding of managerial control in the organization, ‚Controlling‘ and supervision/control; managerial control from the perspective of various experts  

Case Study Performance Management at the Citi Bank: performance measurement, HR-Controlling, compensation systems, managerial control systems and their influence on the motivation of the employees

Case Study Boston Lyric Opera: The limits of numbers, quality measurement, Performance Measurement, managerial control and coordination

Case Study Monorail: Management Accounting and investment decisions, critical thinking, reflection of assumptions concerning plans and planning systems

key inputs, work in groups, discussion, elaboration and reflection of case studies, generation of a seperate case study in  a team.

elaboration and presentation of a case study, participation in class.

positive completion of the electvive modul referred to in § 7 Abs. 2 Z 3 SBWL Controlling (Basic Course)  or of the electvive modul referred to in § 7 Abs. 2 Z 6 SBWL Management Accounting (Basic Course)

The attendance in the introductory session is necessary!