Performance Measurement, Evaluation and Incentives

Abteilung: Managerial Accounting
DozentIn: Prof. Dr. Markus C. Arnold
Betreuerin: Mariza Chavez Steinmann
Semester: Fall Semester
Umfang: 3 SWS (Lecture and Case Studies)
Credits: 4.5 ECTS
Inhalt und Info: The course treats the basic management coordination and control systems like, e.g., budgeting and target setting, as well as the design of incentive contracts. The course addresses the principles of a “good” design of these systems both from a theoretical and an empirical perspective. Specific objectives of this course are: To point out how coordination and control instruments work in theory and practice, to help students understand how incentive contracts are and should be designed, to help students become intelligent users of management control systems.
Voraussetzung: Basic knowledge in finance and investment, financial and managerial accounting.

The introductory courses ("Einführungsstudium") as well as the bachelor degree course must have been completed.

 Evaluation: HS17
Veranstaltungsseite: ILIAS