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Contemporary Challenges in Management Control

  • Teacher(s):   M.Schnegg  
  • Course given in: French
  • ECTS Credits: 3 credits
  • Schedule: Spring Semester 2022-2023, 2.0h. course (weekly average)
  •  sessions
  • site web du cours course website
  • Related programmes:
    Bachelor of Science (BSc) in Management

    Bachelor (BSc) in Economic Sciences
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[warning] This course syllabus is currently edited by the professor in charge. Please come back in a few days. --- For your information only, here is the old syllabus :


This course provides students with an understanding of the importance of management control and management control systems in the management of organizations and society.

At the end of this course students should be able to critically evaluate the nature, effectiveness and consequences of implemented control systems. Moreover, they should be able to make own recommendations how to improve the design of such systems.


The course combines specific cost accounting themes that require adapted technical solutions with the exploration of wider challenges in management control by reflecting on the consequences, sometimes unexpected, at the organizational and behavioral level of control systems.

This will allow students to understand how to design systems so as to find technical solutions to particular problems while gaining an understanding of the consequences that these design choices can have in the organization.

In order to adopt a practical perspective, we will discuss articles, exercises, examples and case studies on the challenges in control, its current use and its consequences and limitations.


Le cours utilise différents manuels, cas et articles de recherche qui seront mentionnés sur la plateforme moodle. Comme références générales, l'étudiant peut se référer aux deux livres suivants:

  • Horngren C., Datar S., Rajan M. (2012), Cost Accounting - A managerial emphasis, Pearson, 14e
  • Atkinson A., Kaplan R., Matsumura E., Young S., Management Accounting: Information for Decision-Making and Strategy Execution, Pearson, 6e



First attempt

Written 1h30 hours

Examen final: 100%.

Subject to modification.

[ Scientific calculator according to HEC directive ]



Oral 15 minutes
Not allowed
Allowed with restrictions

Final exam: 100%.

Subject to modification.

[ Scientific calculator according to HEC directive ]

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