Table of contents

The course is connected to the following study programs

Teaching language

English

Recommended previous knowledge

Bachelor level courses in financial accounting, budgeting and financial management.

Learning outcomes

Upon successful completion of this course the students are able to:

  • demonstrate a profound knowledge of MCS that managers` are using to run businesses and direct behavior of individuals.
  • discuss variations in using MCS across different industries.
  • discuss unitended consequences and complexities coming along with the use of MCS.
  • critically evaluate the costs of control.
  • identify and evaluate organisational challenges associated with the implementation of new control systems and / or changing existing control systems.
  • Identify and reflect on the impact digitalization on MCS.
  • identify and reflect on ethical issues and dilemmas related to MCS.
  • Identify, evaluate and discuss the link between sustainability, MCS and organizational decision making and its wider implications on the planet and our societies.

Contents

This course covers the topic of management control systems (MCS) and provides an overview of different systems managers have at their disposal in running different types of businesses, in different situations, different industries, e.g. manufacturing, public sector, NGOs, and when businesses are facing different challenges. Research on how individuals and organisations respond to the introduction of control systems or to changes to existing systems are discussed. In addition, the course highlights unintended consequences and complexities of control outlining manager` coping strategies. Likewise, the roles of controllers in organisations as well as the impact of digitalization on control is discussed.

Teaching and learning methods

Lectures and group work, mostly case based. Estimated workload is about 200 hours.

Examination requirements

Approved compulsory assignment(s) incl. presentation. More information will be given in Canvas at the start of the semester.

Examinations

4-hour written examination with letter grades.

Due to grade requirements for state authorised auditors, a regular examination will be held both autumn and spring.

Student evaluation

The person responsible for the course, in consultation with the student representative, decides the method of evaluation and whether the courses will have a midterm- or end of term evaluation, see also the Quality System, section 4.1. Information about evaluation method for the course will be posted on Canvas.

Admission for external candidates

No

Reduction of Credits

This course’s contents overlap with the following courses. A reduction of credits will occur if one of these courses is taken in addition:

Course Reduction of Credits
BE-907 – Management Control Systems. 7.5
BE-425 – Management Control. 5
BE-401 – Incentives, Organisations and Externalities. 2.5
Last updated from FS (Felles studentsystem) Oct. 15, 2026 9:14:24 AM