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International Business Administration

Current topics in management control research and practice (R-Module)

Exam number: 6832

Semester: from 1st semester

Duration of the module: One semester

Form of the module (i.e. obligatory, elective etc.): Elective

Frequency of module offer: Summer semester 2020

Prerequisites: Students should have successfully completed a management accounting course. Some basic knowledge in financial accounting would be a plus. Students must enroll on moodle and must participate in the first session to participate in the seminar. The seminar is open for a maximum of 20 students.

Applicability of module for other study programmes:
Obligatory or elective in other study programmes. For further information check regulations of the study programme.

Person responsible for module: Prof. Dr. Matthias Sohn

Name of the professor: Prof. Dr. Matthias Sohn

Language of teaching: English

ECTS-Credits (based on the workload): 6

Workload and its composition (self-study, contact time):
Contact time (Lecture, tutorial etc.): 60 h; self-study: 120 h

Contact hours (per week in semester): 2

Methods and duration of examination:
Students will need to present either a business case or a research paper during the seminar, which will make up 25% of the final mark. A written essay on the topic presented will make up the remaining 75%.

Emphasis of the grade for the final grade: Please check regulations of the study programme

Aim of the module (expected learning outcomes and competencies to be acquired):
Students are expected to work both with theory and business cases and are expected to present and discuss their thoughts and opinions about current topics in management control. This will enable students to translate complex theoretical input to practical behavior in business. Students will learn about different concepts and theories in management control systems research and how they translate into practice. This seminar will offer students insight into important topics related to managing (large) businesses as well as not-for-profit organizations. It provides a thorough overview of instruments and techniques used to control employee behavior to reach various corporate goals.

Contents of the module:
This seminar deals with management control systems from an accounting perspective. It provides a broad perspective on control systems, with a focus on issues such as planning and budgeting systems, performance evaluation practices, corporate culture, management compensation schemes, and corporate governance.

Teaching and learning methods:
Lectures, presentations, business cases, research papers

Literature (compulsory reading, recommended literature):
Merchant, K. A., & Van der Stede, W. A. Management control systems: performance measurement, evaluation and incentives. Pearson Education. (newest edition)

Further information:
Registration in Moodle Viadrina required.