Credits: 6

Schedule: 10.09.2019 - 22.10.2019

Teacher in charge (valid 01.08.2018-31.07.2020): 

Prof.Teemu Malmi

Teaching Period (valid 01.08.2018-31.07.2020): 

2018-2019:I (Fall 2018), Töölö campus

2019-2020: I (Fall 2019), Otaniemi campus

Learning Outcomes (valid 01.08.2018-31.07.2020): 

The objective of the course is to develop student’s ability to design and implement effective performance management systems. Course reviews various practices to manage organizations performance, and develops understanding when and under what circumstances each of them are effective in dealing with various managerial challenges.

Course gives special emphasis on accounting based controls as part of the organizations management systems. The link between strategy and performance measurement is elaborated.

Moreover, various aspects of operational control are discussed. Course allows insights into the current research in this field as well as helps those who plan to do master’s 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%).

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.

Compulsory reading for the exam: Merchant, K. & Van der Stede, W. (2012), 3rd ed, Management Control Systems - performance measurement, evaluation and incentives. Prentice Hall.

Suggested as a supplementary reading: Simons, R. (2005) Levers of Organisational Design. HBSP.


Substitutes for Courses (valid 01.08.2018-31.07.2020): 

This course replaces 22E25000 Accounting for Management Control.

Course Homepage (valid 01.08.2018-31.07.2020):

Prerequisites (valid 01.08.2018-31.07.2020): 

Management Accounting II (22C00300), Financial Accounting (22C00400).

Grading Scale (valid 01.08.2018-31.07.2020): 


Registration for Courses (valid 01.08.2018-31.07.2020): 

Via WebOodi. Please see WebOodi for the registration dates.


Registration and further information