The course consists of lectures built up by case analysis that are followed by a discussion of theoretical concepts and practical examples in the following fields:
1. Different models for management control within the life scienes, such as results control, action control, personnel control, and cultural control are explored.
2. Discussions on how to design and evaluate a system: Control tightness, control system costs, and audits.
3. Models for influencing behaviour, such as planning and budgeting, responsibility accounting, performance targets, reward systems, and accounting measures, are discussed.
4. Remedies for myopia, the effect of uncontrollable factors, ethical issues and situational influences are discussed.
The aim of the course is to provide you with the ability to design a system for management control that fits the strategic requirements that an organization within the life sciences do have, and that influence the behaviour of the employees in the organisation in the intended way. This means that after the course you should be able to:
1. Describe and understand the concepts of results control, action control, personnel control and cultural control, and also to categorize different types of control systems in to these concepts.
2. Understand the meaning with control tightness, and also be able to design different combinations of control systems with regard to the tightness of the system.
3. Critically evaluate, compare, and choose between different control systems when it comes to their usefulness, effectiveness and costs.
4. Apply the theoretical concepts of behavioural management control to companies in various industries, as well as to case study companies.
5. Understand and critically evaluate different forms of reward systems, audits, performance targets, accounting measures, and responsibility accounting systems when it comes to behavioural as well as ethical aspects.
6. Understand how problems such as myopia, situational factors and uncontrollable factors can influence the behaviour in a company, and construct systems that deal with these problems.
7. Implement different tools for management control in a spreadsheet tool, building on the theoretical concepts from a behavioural perspective.
8. Critically evaluate and compare management control systems used by companies within the life sciences from a behavioural perspective.
