Management Control, 6 credits

Ekonomisk styrning, 6 hp

TDEI19

Main field of study

Industrial Engineering and Management

Course level

Second cycle

Course type

Programme course

Examiner

Carl-Johan Petri

Director of studies or equivalent

Johan Holtström

Education components

Preliminary scheduled hours: 24 h
Recommended self-study hours: 136 h
ECV = Elective / Compulsory / Voluntary
Course offered for Semester Period Timetable module Language Campus ECV
6CDDD Computer Science and Engineering, M Sc in Engineering 7 (Autumn 2020) 2 2 Swedish Linköping, Valla E
6CDDD Computer Science and Engineering, M Sc in Engineering (International Software Engineering) 7 (Autumn 2020) 2 2 Swedish Linköping, Valla E
6CDDD Computer Science and Engineering, M Sc in Engineering (International Software Engineering) 9 (Autumn 2020) 2 2 Swedish Linköping, Valla E
6CMJU Computer Science and Software Engineering, M Sc in Engineering (International Software Engineering) 7 (Autumn 2020) 2 2 Swedish Linköping, Valla E
6CMJU Computer Science and Software Engineering, M Sc in Engineering (International Software Engineering) 9 (Autumn 2020) 2 2 Swedish Linköping, Valla E
6CDPU Design and Product Development, M Sc in Engineering (Product Development - Management) 9 (Autumn 2020) 2 2 Swedish Linköping, Valla E
6CIEI Industrial Engineering and Management - International, M Sc in Engineering - Chinese 7 (Autumn 2020) 2 2 Swedish Linköping, Valla E
6CIEI Industrial Engineering and Management - International, M Sc in Engineering - Chinese (Master Profile Digitisation and Management) 7 (Autumn 2020) 2 2 Swedish Linköping, Valla E
6CIEI Industrial Engineering and Management - International, M Sc in Engineering - Chinese (Master Profile Strategic Management and Control) 7 (Autumn 2020) 2 2 Swedish Linköping, Valla C
6CIEI Industrial Engineering and Management - International, M Sc in Engineering - French 7 (Autumn 2020) 2 2 Swedish Linköping, Valla E
6CIEI Industrial Engineering and Management - International, M Sc in Engineering - French (Master Profile Digitisation and Management) 7 (Autumn 2020) 2 2 Swedish Linköping, Valla E
6CIEI Industrial Engineering and Management - International, M Sc in Engineering - French (Master Profile Strategic Management and Control) 7 (Autumn 2020) 2 2 Swedish Linköping, Valla C
6CIEI Industrial Engineering and Management - International, M Sc in Engineering - German 7 (Autumn 2020) 2 2 Swedish Linköping, Valla E
6CIEI Industrial Engineering and Management - International, M Sc in Engineering - German (Master Profile Digitisation and Management) 7 (Autumn 2020) 2 2 Swedish Linköping, Valla E
6CIEI Industrial Engineering and Management - International, M Sc in Engineering - German (Master Profile Strategic Management and Control) 7 (Autumn 2020) 2 2 Swedish Linköping, Valla C
6CIEI Industrial Engineering and Management - International, M Sc in Engineering - Japanese 7 (Autumn 2020) 2 2 Swedish Linköping, Valla E
6CIEI Industrial Engineering and Management - International, M Sc in Engineering - Japanese (Master Profile Digitisation and Management) 7 (Autumn 2020) 2 2 Swedish Linköping, Valla E
6CIEI Industrial Engineering and Management - International, M Sc in Engineering - Japanese (Master Profile Strategic Management and Control) 7 (Autumn 2020) 2 2 Swedish Linköping, Valla C
6CIEI Industrial Engineering and Management - International, M Sc in Engineering - Spanish 7 (Autumn 2020) 2 2 Swedish Linköping, Valla E
6CIEI Industrial Engineering and Management - International, M Sc in Engineering - Spanish (Master Profile Digitisation and Management) 7 (Autumn 2020) 2 2 Swedish Linköping, Valla E
6CIEI Industrial Engineering and Management - International, M Sc in Engineering - Spanish (Master Profile Strategic Management and Control) 7 (Autumn 2020) 2 2 Swedish Linköping, Valla C
6CIII Industrial Engineering and Management, M Sc in Engineering 7 (Autumn 2020) 2 2 Swedish Linköping, Valla E
6CIII Industrial Engineering and Management, M Sc in Engineering (Master Profile Digitisation and Management) 7 (Autumn 2020) 2 2 Swedish Linköping, Valla E
6CIII Industrial Engineering and Management, M Sc in Engineering (Master Profile Strategic Management and Control) 7 (Autumn 2020) 2 2 Swedish Linköping, Valla C
6CITE Information Technology, M Sc in Engineering 7 (Autumn 2020) 2 2 Swedish Linköping, Valla E
6CITE Information Technology, M Sc in Engineering (International Software Engineering) 7 (Autumn 2020) 2 2 Swedish Linköping, Valla E
6CITE Information Technology, M Sc in Engineering (International Software Engineering) 9 (Autumn 2020) 2 2 Swedish Linköping, Valla E

Main field of study

Industrial Engineering and Management

Course level

Second cycle

Advancement level

A1X

Course offered for

  • Computer Science and Engineering, M Sc in Engineering
  • Industrial Engineering and Management - International, M Sc in Engineering
  • Industrial Engineering and Management, M Sc in Engineering
  • Information Technology, M Sc in Engineering
  • Computer Science and Software Engineering, M Sc in Engineering
  • Design and Product Development, M Sc in Engineering

Entry requirements

Note: Admission requirements for non-programme students usually also include admission requirements for the programme and threshold requirements for progression within the programme, or corresponding.

Prerequisites

Basic knowledge regarding management control.

Intended learning outcomes

After the course is completed, the student should:

  • have developed an independent and critical understanding of how organisations can be managed
  • have the ability to evaluate how the behaviour in an organisation is affected through different kinds of management control
  • have the ability to assess and describe consequences in the organisation and its environment stemming from the exercise of different forms of management control 
  • be able to analyse management control systems in different contexts and suggest how the systems should be designed and used

Course content

The following themes will be discussed:

  • Basic concepts and models (both in strategy and in management control)
  • Metamodels of management control and management control tools
  • Types of organisational responsibility and transfer prices
  • Strategic planning, budgeting and follow-up
  • Performance management - for example, Balanced Scorecards and Value-Based Management
  • Corporate governance, internal control and risk management
  • Management control and sustainability - internal and external tools and concepts for sustainability

Teaching and working methods

In this course the focus is on how management control systems are designed and used in order to formulate and implement strategies. The course consists of several themes (see Course content). Every theme is introduced through a lecture, and some of the are used as the theme for case studies.

Examination

UPG2Case Seminars1 creditsU, G
UPG1Assignment2 creditsU, 3, 4, 5
KTR1Written examination3 creditsU, 3, 4, 5
The grade is given as a combination of the written examination and the hand-in assignment, but will only be given after the cases are completed and given the grade "G".

Grades

Four-grade scale, LiU, U, 3, 4, 5

Other information

Supplementary courses:
Strategy and Management Control, Strategic Analysis and Methods for Strategic Change

About teaching and examination language

The teaching language is presented in the Overview tab for each course. The examination language relates to the teaching language as follows: 

  • If teaching language is Swedish, the course as a whole or in large parts, is taught in Swedish. Please note that although teaching language is Swedish, parts of the course could be given in English. Examination language is Swedish. 
  • If teaching language is Swedish/English, the course as a whole will be taught in English if students without prior knowledge of the Swedish language participate. Examination language is Swedish or English (depending on teaching language). 
  • If teaching language is English, the course as a whole is taught in English. Examination language is English. 

Other

The course is conducted in a manner where both men's and women's experience and knowledge are made visible and developed. 

The planning and implementation of a course should correspond to the course syllabus. The course evaluation should therefore be conducted with the course syllabus as a starting point.  

Department

Institutionen för ekonomisk och industriell utveckling

Director of Studies or equivalent

Johan Holtström

Examiner

Carl-Johan Petri

Education components

Preliminary scheduled hours: 24 h
Recommended self-study hours: 136 h

Course literature

Other

Code Name Scope Grading scale
UPG2 Case Seminars 1 credits U, G
UPG1 Assignment 2 credits U, 3, 4, 5
KTR1 Written examination 3 credits U, 3, 4, 5
The grade is given as a combination of the written examination and the hand-in assignment, but will only be given after the cases are completed and given the grade "G".

Course syllabus

A syllabus must be established for each course. The syllabus specifies the aim and contents of the course, and the prior knowledge that a student must have in order to be able to benefit from the course.

Timetabling

Courses are timetabled after a decision has been made for this course concerning its assignment to a timetable module. 

Interrupting a course

The vice-chancellor’s decision concerning regulations for registration, deregistration and reporting results (Dnr LiU-2015-01241) states that interruptions in study are to be recorded in Ladok. Thus, all students who do not participate in a course for which they have registered must record the interruption, such that the registration on the course can be removed. Deregistration from a course is carried out using a web-based form: https://www.lith.liu.se/for-studenter/kurskomplettering?l=en. 

Cancelled courses

Courses with few participants (fewer than 10) may be cancelled or organised in a manner that differs from that stated in the course syllabus. The Dean is to deliberate and decide whether a course is to be cancelled or changed from the course syllabus. 

Guidelines relating to examinations and examiners 

For details, see Guidelines for education and examination for first-cycle and second-cycle education at Linköping University, http://styrdokument.liu.se/Regelsamling/VisaBeslut/917592.

An examiner must be employed as a teacher at LiU according to the LiU Regulations for Appointments (https://styrdokument.liu.se/Regelsamling/VisaBeslut/622784). For courses in second-cycle, the following teachers can be appointed as examiner: Professor (including Adjunct and Visiting Professor), Associate Professor (including Adjunct), Senior Lecturer (including Adjunct and Visiting Senior Lecturer), Research Fellow, or Postdoc. For courses in first-cycle, Assistant Lecturer (including Adjunct and Visiting Assistant Lecturer) can also be appointed as examiner in addition to those listed for second-cycle courses. In exceptional cases, a Part-time Lecturer can also be appointed as an examiner at both first- and second cycle, see Delegation of authority for the Board of Faculty of Science and Engineering.

Forms of examination

Examination

Written and oral examinations are held at least three times a year: once immediately after the end of the course, once in August, and once (usually) in one of the re-examination periods. Examinations held at other times are to follow a decision of the board of studies.

Principles for examination scheduling for courses that follow the study periods:

  • courses given in VT1 are examined for the first time in March, with re-examination in June and August
  • courses given in VT2 are examined for the first time in May, with re-examination in August and October
  • courses given in HT1 are examined for the first time in October, with re-examination in January and August
  • courses given in HT2 are examined for the first time in January, with re-examination in March and in August.

The examination schedule is based on the structure of timetable modules, but there may be deviations from this, mainly in the case of courses that are studied and examined for several programmes and in lower grades (i.e. 1 and 2). 

Examinations for courses that the board of studies has decided are to be held in alternate years are held three times during the school year in which the course is given according to the principles stated above.

Examinations for courses that are cancelled or rescheduled such that they are not given in one or several years are held three times during the year that immediately follows the course, with examination scheduling that corresponds to the scheduling that was in force before the course was cancelled or rescheduled.

When a course is given for the last time, the regular examination and two re-examinations will be offered. Thereafter, examinations are phased out by offering three examinations during the following academic year at the same times as the examinations in any substitute course. If there is no substitute course, three examinations will be offered during re-examination periods during the following academic year. Other examination times are decided by the board of studies. In all cases above, the examination is also offered one more time during the academic year after the following, unless the board of studies decides otherwise.

If a course is given during several periods of the year (for programmes, or on different occasions for different programmes) the board or boards of studies determine together the scheduling and frequency of re-examination occasions.

Registration for examination

In order to take an examination, a student must register in advance at the Student Portal during the registration period, which opens 30 days before the date of the examination and closes 10 days before it. Candidates are informed of the location of the examination by email, four days in advance. Students who have not registered for an examination run the risk of being refused admittance to the examination, if space is not available.

Symbols used in the examination registration system:

  ** denotes that the examination is being given for the penultimate time.

  * denotes that the examination is being given for the last time.

Code of conduct for students during examinations

Details are given in a decision in the university’s rule book: http://styrdokument.liu.se/Regelsamling/VisaBeslut/622682.

Retakes for higher grade

Students at the Institute of Technology at LiU have the right to retake written examinations and computer-based examinations in an attempt to achieve a higher grade. This is valid for all examination components with code “TEN” and "DAT". The same right may not be exercised for other examination components, unless otherwise specified in the course syllabus.

A retake is not possible on courses that are included in an issued degree diploma. 

Retakes of other forms of examination

Regulations concerning retakes of other forms of examination than written examinations and computer-based examinations are given in the LiU guidelines for examinations and examiners, http://styrdokument.liu.se/Regelsamling/VisaBeslut/917592.

Plagiarism

For examinations that involve the writing of reports, in cases in which it can be assumed that the student has had access to other sources (such as during project work, writing essays, etc.), the material submitted must be prepared in accordance with principles for acceptable practice when referring to sources (references or quotations for which the source is specified) when the text, images, ideas, data, etc. of other people are used. It is also to be made clear whether the author has reused his or her own text, images, ideas, data, etc. from previous examinations, such as degree projects, project reports, etc. (this is sometimes known as “self-plagiarism”).

A failure to specify such sources may be regarded as attempted deception during examination.

Attempts to cheat

In the event of a suspected attempt by a student to cheat during an examination, or when study performance is to be assessed as specified in Chapter 10 of the Higher Education Ordinance, the examiner is to report this to the disciplinary board of the university. Possible consequences for the student are suspension from study and a formal warning. More information is available at https://www.student.liu.se/studenttjanster/lagar-regler-rattigheter?l=en.

Grades

The grades that are preferably to be used are Fail (U), Pass (3), Pass not without distinction (4) and Pass with distinction (5). 

  1. Grades U, 3, 4, 5 are to be awarded for courses that have written examinations.
  2. Grades Fail (U) and Pass (G) may be awarded for courses with a large degree of practical components such as laboratory work, project work and group work.
  3. Grades Fail (U) and Pass (G) are to be used for degree projects and other independent work.

Examination components

  1. Grades U, 3, 4, 5 are to be awarded for written examinations (TEN).
  2. Examination components for which the grades Fail (U) and Pass (G) may be awarded are laboratory work (LAB), project work (PRA), preparatory written examination (KTR), oral examination (MUN), computer-based examination (DAT), home assignment (HEM), and assignment (UPG).
  3. Students receive grades either Fail (U) or Pass (G) for other examination components in which the examination criteria are satisfied principally through active attendance such as other examination (ANN), tutorial group (BAS) or examination item (MOM).
  4. Grades Fail (U) and Pass (G) are to be used for the examination components Opposition (OPPO) and Attendance at thesis presentation (AUSK) (i.e. part of the degree project).

For mandatory components, the following applies: If special circumstances prevail, and if it is possible with consideration of the nature of the compulsory component, the examiner may decide to replace the compulsory component with another equivalent component. (In accordance with the LiU Guidelines for education and examination for first-cycle and second-cycle education at Linköping University, http://styrdokument.liu.se/Regelsamling/VisaBeslut/917592). 

For written examinations, the following applies: If the LiU coordinator for students with disabilities has granted a student the right to an adapted examination for a written examination in an examination hall, the student has the right to it. If the coordinator has instead recommended for the student an adapted examination or alternative form of examination, the examiner may grant this if the examiner assesses that it is possible, based on consideration of the course objectives. (In accordance with the LiU Guidelines for education and examination for first-cycle and second-cycle education at Linköping University, http://styrdokument.liu.se/Regelsamling/VisaBeslut/917592).

The examination results for a student are reported at the relevant department.

Regulations (apply to LiU in its entirety)

The university is a government agency whose operations are regulated by legislation and ordinances, which include the Higher Education Act and the Higher Education Ordinance. In addition to legislation and ordinances, operations are subject to several policy documents. The Linköping University rule book collects currently valid decisions of a regulatory nature taken by the university board, the vice-chancellor and faculty/department boards.

LiU’s rule book for education at first-cycle and second-cycle levels is available at http://styrdokument.liu.se/Regelsamling/Innehall/Utbildning_pa_grund-_och_avancerad_niva. 

Note: The course matrix might contain more information in Swedish.

I = Introduce, U = Teach, A = Utilize
I U A Modules Comment
1. DISCIPLINARY KNOWLEDGE AND REASONING
1.1 Knowledge of underlying mathematics and science (G1X level)

                            
1.2 Fundamental engineering knowledge (G1X level)
X
UPG1
UPG2

                            
1.3 Further knowledge, methods, and tools in one or several subjects in engineering or natural science (G2X level)
X
UPG1
UPG2

                            
1.4 Advanced knowledge, methods, and tools in one or several subjects in engineering or natural sciences (A1X level)

                            
1.5 Insight into current research and development work

                            
2. PERSONAL AND PROFESSIONAL SKILLS AND ATTRIBUTES
2.1 Analytical reasoning and problem solving
X
UPG1
UPG2

                            
2.2 Experimentation, investigation, and knowledge discovery
X
UPG1
UPG2

                            
2.3 System thinking
X
UPG1
UPG2

                            
2.4 Attitudes, thought, and learning

                            
2.5 Ethics, equity, and other responsibilities
X
UPG1
UPG2

                            
3. INTERPERSONAL SKILLS: TEAMWORK AND COMMUNICATION
3.1 Teamwork
X
UPG1
UPG2

                            
3.2 Communications
X
UPG1
UPG2

                            
3.3 Communication in foreign languages

                            
4. CONCEIVING, DESIGNING, IMPLEMENTING AND OPERATING SYSTEMS IN THE ENTERPRISE, SOCIETAL AND ENVIRONMENTAL CONTEXT
4.1 External, societal, and environmental context
X
KTR1
UPG1
UPG2

                            
4.2 Enterprise and business context
X
KTR1
UPG1
UPG2

                            
4.3 Conceiving, system engineering and management
X
KTR1
UPG1
UPG2

                            
4.4 Designing
X
KTR1
UPG1
UPG2

                            
4.5 Implementing
X
KTR1
UPG1
UPG2

                            
4.6 Operating
X
KTR1
UPG1
UPG2

                            
5. PLANNING, EXECUTION AND PRESENTATION OF RESEARCH DEVELOPMENT PROJECTS WITH RESPECT TO SCIENTIFIC AND SOCIETAL NEEDS AND REQUIREMENTS
5.1 Societal conditions, including economic, social, and ecological aspects of sustainable development for knowledge development
X
KTR1
UPG1
UPG2

                            
5.2 Economic conditions for knowledge development
X
KTR1
UPG1
UPG2

                            
5.3 Identification of needs, structuring and planning of research or development projects

                            
5.4 Execution of research or development projects

                            
5.5 Presentation and evaluation of research or development projects

                            

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