Management Control Systems
This course instance is exclusively for incoming exchange students
Course description
A central question for all organizations is how to get management’s and employees’ behaviour to align in order to achieve the organization’s objectives and strategy. In this course we will discuss the most frequent (non-economic) control systems that are used for that. These systems can take many forms such as formulation of the objectives, code of conduct, performance measures and reward systems. We will work with case studies from the forest sector.
Entry Requirements
30 credits business admininstration, or
30 credits within one of the following subjects/disciplinary domains
- forestry science
- forest science
- forest management
- forest and wood engineering
and English 6.
Course facts
SV0063, Management Control Systems, 7.5 Hp
Print syllabus
Syllabus
Finalized by: Ordföranden för programnämnden för utbildning inom skog (PN-S), 2023-12-22
Valid from : Spring semester 2025 (2025-01-20)
Level
First cycle (G1F)
Main field of study
Forestry Science
Subject
Leadership and organization
Sub-area forestry science
Objectives, planning and policy 7,5 credits
Grading Scale
The grade requirements within the course grading system are set out in specific criteria. These criteria must be available by the course start at the latest.
Course language
English
Entry Requirements
30 credits business admininstration, or
30 credits within one of the following subjects/disciplinary domains
- forestry science
- forest science
- forest management
- forest and wood engineering
and English 6.
Objectives
The course will give students knowledge and a thorough understanding on how control systems contribute to the objectives of an organisation, and which aspects the organisation need to take into consideration when developing its control system
After completing the course, the student should be able to :
- critically discuss how the control system is affected by the ownership constellation of an organisation (corporate governance)
- critically discuss how to find a balance between controlling and empowerment of personnel in finding solutions to problems as well as innovations
- discuss the advantages and disadvantages of performance measurement systems
- discuss different forms of rewards system and their connection to motivation
- discuss the ethical aspects of equal opportunity and sustainability in control systems
- work in a group and give constructive criticism to other students’ work
Content
Content
In this course the students will discuss the systems and tools management may use to ensure that their objectives are being met. The focus in this course will be on forest organisations that will provide case studies. The control systems that the students will look at are mainly those used by the top management in the organisation. The relations between the leaders of the organisation and its owners and stakeholders will be discussed and which effect this relation has on the design of the control system. Students will analyse the pros and cons of different tools as well as the risks of financial and non-financial control systems, and discuss the design of a balanced scorecard. During the course students will also discuss different forms of reward systems and how they affect performance, as well ethical aspects of these systems.
Implementation
The course will use different forms of teaching to promote students’ learning and discussions with the help of literature seminars as well as group work on case studies.
The course focuses on the following generic competences: critical thinking, problem solving, oral and written communication, teamwork, planning/handling deadlines
The following course components are obligatory: literature seminars, exercises, case studies
Cooperation with society consists of guest lectures/discussions with representatives of the forest sector. The sector also provides basic material for the case studies
Examination Formats and Requirements for Passing the Course
Approved oral and written exercises. Passed written exam. Completed compulsory components
Responsible Department/Equivalent
Department of Forest Resource Management
Supplementary information
Module set
| Title | Credits | Code |
|---|---|---|
| Only examination | 7.5 | 0001 |
Other Information
The course presumes some basic knowledge in organisational theory. One can participate in the course completely as a remote distance student. Teaching will be conducted on campus in Umeå, where infrastructure is provided for the students physically present on site.