Management Control System, Bachelor Course

The course is offered as a freestanding course.
The course can be part of the following programmes: 1) Bachelor's Programme in Business and Economics (S1EKA)

Admission to the course requires at least 105 credits, at least 45 of which must be from FEK101 Business Administration, Organization and Leadership, 7.5 credits, FEK102 Business Administration, Marketing, 7.5 credits, FEK103 Business Administration, Financial Accounting, 7.5 credits, FEK104 Business Administration, Management Accounting, 7.5 credits, FEK201 Business Administration, Strategic Marketing Management, 7.5 credits, FEK202 Business Administration, Strategy, 7.5 credits, FEK203 Business Administration, Economic and Financial Management, 7.5 credits, FEK204 Business Administration and Operations Management, 7.5 credits, or from FEG100 Business Administration 1, 30 credits and FEG200 Business Administration 2, 30 credits or equivalent.

This course deals with various perspectives of management accounting and control. It includes management control’s relationship to its surroundings and the operation’s goals and strategies as well as the link to operational work in the operations. This translation from overall objectives and strategies to operational control forms the tactical level in operations and is highlighted in the modules of the course.
Module one covers roles, preconditions for and balancing between alternative forms of control, with a focus on formal means of control that mainly supports results control, such as budgeting, performance measurement, incentive systems and responsibility centers. Both the behaviour-oriented and practical consequences of different choices are dealt with here. Attention is also given to how the tactical level handles various types of goal (e.g. sustainability) in parallel with more traditional profitability goals.
Module two covers connections between various measures of financial performance and how these can be used to create a financial-management model that supports a hierarchically superior strategy. This module also includes training in the connections between profitability, finance and growth related to various forms of risk.

On successful completion of the course the student shall be able to:

1. (working from case descriptions) analyse, reflect on, evaluate and motivate management control choices; produce written reports; and, appear active in discussions of the subject area,
2. integrate knowledge of advantages and disadvantages (based on, amongst other things, scientific articles) into formal and less formal means of control; and, in order to achieve desirable behaviour in the organisation, discern the need to tailor the management control system to different situations,
3. explain the connections between various accounting-based measures as well as various risks faced by companies; and, show the ability to integrate measures and risk awareness into accounting-based management control models.

Lectures, seminars.
Language of instruction: Swedish in autumn semesters (teaching in English may occur) and English in spring semesters (teaching is Swedish may occur if suitable to the student group).

Learning outcome 1 is examined via three case studies with oral presentation.
Learning outcome 2 is examined via written exam.
Learning outcome 3 is examined via written exam and one written case study.
(In total, the learning outcomes are examined via one written exam and four case studies.)

Due to resource constraints, case studies for learning outcomes 1 and 3 can only be performed and assessed within the course dates.
A student that does not appear at mandatory sessions must complement by doing another assignment within the prescribed time.

If a student who has been failed twice for the same examination element wishes to change examiner before the next examination session, such a request is to be granted unless there are specific reasons to the contrary (Chapter 6 Section 22 HF).

If a student has received a certificate of disability study support from the University of Gothenburg with a recommendation of adapted examination and/or adapted forms of assessment, an examiner may decide, if this is consistent with the course’s intended learning outcomes and provided that no unreasonable resources would be needed, to grant the student adapted examination and/or adapted forms of assessment.

If a course has been discontinued or undergone major changes, the student must be offered at least two examination sessions in addition to ordinary examination sessions. These sessions are to be spread over a period of at least one year but no more than two years after the course has been discontinued/changed. The same applies to placement and internship (VFU) except that this is restricted to only one further examination session.

If a student has been notified that they fulfil the requirements for being a student at Riksidrottsuniversitetet (RIU student), to combine elite sports activities with studies, the examiner is entitled to decide on adaptation of examinations if this is done in accordance with the Local Rules Regarding RIU Students at the University of Gothenburg.

The grading scale comprises: Excellent (A), Very good (B), Good (C), Satisfactory (D), Sufficient (E) and Fail (F).
To pass the course, a student must receive a passing grade on all intended learning outcomes. The compulsory elements of the course must also be completed. Points from the exam and case studies that are graded by points in the course are added together and translated to grade A-F for the course.

Grade (Definition) Characteristic:
A (Excellent) A distinguished result that is excellent with regard to theoretical depth, practical relevance, analytical ability and independent thought.

B (Very good) A very good result with regard to theoretical depth, practical relevance, analytical ability and independent thought.

C (Good) The result is of a good standard with regard to theoretical depth, practical relevance, analytical ability and independent thought and lives up to expectations.

D (Satisfactory) The result is of a satisfactory standard with regard to theoretical depth, practical relevance, analytical ability and independent thought.

E (Sufficient) The result satisfies the minimum requirements with regard to theoretical depth, practical relevance, analytical ability and independent thought, but not more.

F (Fail) The result does not meet the minimum requirements with regard to theoretical depth, practical relevance, analytical ability and independent thought.

Some occasional examination elements of the course may have the grading scale UG (Fail/Pass).

A course evaluation is conducted anonymously either digitally via the course website or via a written questionnaire handed out at the last scheduled meeting of the course or in connection with the exam. The results of the evaluation are to be communicated to students via the course committee and course website.
The results of and possible changes to the course will be shared with students who participated in the evaluation and students who are starting the course.

The School of Business, Economics and Law has an AI policy regarding the use of generative AI or similar tools. General rules and guidelines for the use of such tools are published and updated on the course's learning platform together with specific provisions applicable to this course.