Management control systems

  • Teaching

    Details

    Faculty Faculty of Management, Economics and Social Sciences
    Domain Business Administration
    Code UE-EGE.00113
    Languages English
    Type of lesson Lecture
    Level Master
    Semester SP-2024

    Schedules and rooms

    Summary schedule Wednesday 08:15 - 12:00, Hebdomadaire (Spring semester)
    Friday 13:15 - 17:00, Hebdomadaire (Spring semester)
    Hours per week 3

    Teaching

    Teachers
    • Burkert Michael
    Assistants
    • Demiri Zana
    • Islami Jetë
    Description This course is supposed to provide students with an understanding of the importance of management control and management control systems (MCS) for companies. The course focuses on the formal aspects of MCSs and how they are used to implement a company’s strategy by aligning individual, business unit and company goals. Furthermore, the behavioral aspects associated with MCSs are highlighted and intensively discussed.
    After having explored the nature of MCSs, students will be introduced to the important elements of control systems. Different characteristics of organizations affecting the control process will be described in detail, thereby focusing on how to put in place effective MCS to address organizational chellenges. The course will be partly committed to the case method of teaching. The educational value of the cases (and the fun!) comes from the practice the students receive in analyzing management control problems and in discussing and defending their standpoints.
    Softskills No
    Off field No
    BeNeFri Yes
    Mobility Yes
    UniPop No

    Documents

    Bibliography Will be made available to the students at the beginning of the course.
  • Dates and rooms
    Date Hour Type of lesson Place
    21.02.2024 08:15 - 12:00 Cours PER 21, Room E140
    28.02.2024 08:15 - 12:00 Cours PER 21, Room E140
    06.03.2024 08:15 - 12:00 Cours PER 21, Room E140
    13.03.2024 08:15 - 12:00 Cours PER 21, Room E140
    20.03.2024 08:15 - 12:00 Cours PER 21, Room E140
    27.03.2024 08:15 - 12:00 Cours PER 21, Room E140
    10.04.2024 08:15 - 12:00 Cours PER 21, Room E140
    17.04.2024 08:15 - 12:00 Cours PER 21, Room E140
    26.04.2024 13:15 - 17:00 Cours PER 21, Room E120
    01.05.2024 08:15 - 12:00 Cours PER 21, Room E140
    08.05.2024 08:15 - 12:00 Cours PER 21, Room E140
    15.05.2024 08:15 - 12:00 Cours PER 21, Room E140
    22.05.2024 08:15 - 12:00 Cours PER 21, Room E140
    29.05.2024 08:15 - 12:00 Cours PER 21, Room E140
  • Assessments methods

    Written exam - SP-2024, Session d'été 2024

    Date 05.06.2024 14:00 - 15:30
    Assessments methods By rating
    Descriptions of Exams

    Examination time: 90 Min. 

    Written exam - SP-2024, Session de rattrapage 2024

    Date 28.08.2024 08:30 - 10:00
    Assessments methods By rating
    Descriptions of Exams

    Examination time: 90 Min. 

  • Assignment
    Valid for the following curricula:
    BeNeFri - Sciences économiques et sociales
    Version: 2018-SP_V01 - SES BeNeFri
    Course > Master course offering for BeNeFri Students

    Complementary learnings in SES or mobility students
    Version: ens_compl_ses
    Mster course offering for Mobility Students

    Doc - Business Informatics
    Version: 20210713
    Elective courses > Wahlkurse UNIFR

    Doc - Economics
    Version: 2002-SA_V01
    Cours a choix > Wahlkurse UNIFR

    Doc - Economie quantitative
    Version: 2002-SA_V01
    Cours a choix > Wahlkurse UNIFR

    Doc - Management
    Version: 2002-SA_V01
    Cours a choix > Wahlkurse UNIFR

    Doc - Management in Nonprofit-Organisation
    Version: 2002-SA_V01 -60 ECTS Théoriques
    Elective courses > Wahlkurse UNIFR

    Doc - Sciences sociales
    Version: 2002-SA_V01
    Cours a choix > Wahlkurse UNIFR

    Doc - Sciences économiques et sociales
    Version: 2002-SA_V01
    Cours a choix > Wahlkurse UNIFR

    Ma - Accounting and Finance - 120 ECTS
    Version: 2024-SP_V01 - DD Caen
    UniFr courses > Elective courses - Max 18 ECTS > SES Master level courses
    UniFr courses > Accounting Module with the two compulsory courses > ACC: Accounting and Control > Core courses

    Ma - Accounting and Finance - 90 ECTS
    Version: 2021-SA_V01 - Dès SA-2024
    Course - 72 ECTS > Accounting and control Module: the two compulsory courses and at least one of the 3 core courses https://www.unifr.ch/bwl/en/studies/master/master-in-accounting-and-finance.html must be validated > ACC: Accounting and Control > Core courses
    Course - 72 ECTS > Minimum 0 / maximum 1 optional master course offered at the University of Fribourg, if 72 ECTS not yet reached in the above modules > SES Master level courses

    Ma - Business Communication : Business Informatics - 90 ECTS
    Version: 2020-SA_V02
    Courses - 60 ECTS > Option Group > Information Management > Cours > Modules management > ACC: Accounting and Control

    Ma - Business Informatics - 90 ECTS
    Version: 2020-SA_V01
    Classes - min. 45 ECTS > Modules management - max. 15 ECTS > ACC: Accounting and Control

    Ma - Communication and Media Research - 90 ECTS
    Version: 2015-SA_V01
    Courses - 60 ECTS > Inter- and Transdisciplinary Perspectives > SES Master level courses

    Ma - Communication and Society - 90 ECTS
    Version: 2021-SA_V03
    Forschungsbereiche > Inter- & Transdisciplinary Perspectives

    Ma - Economics - 90 ECTS
    Version: 2021-SA_V04
    Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Public Economics and Policy > Elective courses in Public Economics and Policy > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level courses
    Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Business Economics > Elective courses in Business Economics > Wahlkurse der SES-Fakultät - max. 15 ECTS > SES Master level courses
    Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Sustainable Development and Social Responsibility > Elective courses in Sustainable Development and Social Responsibility > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level courses
    Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Quantitative Economics > Elective courses in Quantitative Economics > Courses from the SES faculty - max. 15 ECTS > SES Master level courses
    Course selection for the Master WITHOUT options > Elective courses > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level courses

    Ma - International and European Business - 90 ECTS
    Version: 2021-SA_V01 - dès SA-2024
    Courses > Additional courses > SES Master level courses
    Courses > Modules > One complete module taken from the following list > ACC Module validation element group > ACC: Accounting and Control > Core courses
    Courses > Modules > Elective courses of the management modules > Elective courses of the management modules > Elective courses for the Master in management

    Ma - Management - 90 ECTS
    Version: 2021-SA_V03 - Dès SA-2024
    Courses: min. 72 ECTS > Modules - min 54 ECTS > Elective courses taken outside a validating module > Elective courses in the management modules > Elective courses for the Master in management
    Courses: min. 72 ECTS > Modules - min 54 ECTS > Minimum of 3 modules with a minimum of 18 ECTS and 2 core courses > ACC Module validation element group > ACC: Accounting and Control > Core courses
    Courses: min. 72 ECTS > Elective courses > SES Master level courses

    Ma - Marketing - 90 ECTS
    Version: 2021-SA_V03 - Dès SA-2024
    Courses - 72 ECTS > Elective Master courses from the whole university > SES Master level courses

    MiMa - Business Informatics - 30 ECTS
    Version: 2020-SA_V01
    Cours > Modules management > ACC: Accounting and Control

    MiMa - Gestion d'entreprise - 30 ECTS
    Version: 2021-SA_V01
    Elective courses - 30 ECTS > ACC: Accounting and Control