Credits: 6

Schedule: 01.11.2016 - 05.12.2016

Teacher in charge (valid 01.08.2018-31.07.2020): 

Visiting teacher Henri Teittinen

Teaching Period (valid 01.08.2018-31.07.2020): 

This course is replaced by course 22E24000 Performance Management from 1.8.2018 onwards.

Learning Outcomes (valid 01.08.2018-31.07.2020): 

The objective of the course is to deepen the understanding of accounting based controls as part of the organizations management systems. The role of accounting in both strategic and operational control is discussed. The aim is to develop student's competences in applying such controls to assist in various managerial challenges. Course allows insights into the current research in this field as well as helps those who plan to do masters thesis in this topic area.

Assessment Methods and Criteria (valid 01.08.2018-31.07.2020): 

1. Lectures, cases and group assignments (50%) 24 h, prof. Teemu Malmi.
2. Exam (50%).

Kirjallisuus: Management Control Systems, Merchant & Van der Stede, 3rd ed, Prentice Hall.

Workload (valid 01.08.2018-31.07.2020): 

- Classroom hours, 24

- Class preparation, 46 h

- Case assignments, 40 h

- Exam preparation, 46 h

- Exam, 4 h

Study Material (valid 01.08.2018-31.07.2020): 

Reading material as indicated in Syllabus.

Required text book is Management Control Systems, Merchant & Van der Stede, 3rd ed, Prentice Hall.

Book by R. Simons, Levers of Organisational Design, HBSP, 2005 is suggested as a supplementary reading.


Substitutes for Courses (valid 01.08.2018-31.07.2020): 

This course replaces 22E25000 Toiminnan ja talouden ohjaus.

Course Homepage (valid 01.08.2018-31.07.2020):

Prerequisites (valid 01.08.2018-31.07.2020): 

Johdon laskentatoimi II, Tuloslaskenta. The course is an advanced level MSc course.

Grading Scale (valid 01.08.2018-31.07.2020):