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26168-01 - Vorlesung: Performance Measurement and Management Incentives (3 KP)
| Semester | Frühjahrsemester 2025 |
| Angebotsmuster | Jedes Frühjahrsem. |
| Dozierende | Sabine Böckem (sabine.boeckem@unibas.ch, BeurteilerIn) |
| Inhalt | This course provides an introduction to the performance measurement within a company. Following an initial overview on a few basic concepts we look at issues concerning managers' motivation and at approaches to solving them. We discuss the principal-agent theory in detail. We then look at modern performance measurement systems as well as management incentive systems such as, for example, the residual income concept, bonus banks, or the balanced scorecards. |
| Lernziele | - Basics: understand performance measurement in a theoretic, conceptual setting - Understand the basics of the principal-agent theory - Understand financial performance measures and learn how to implement them - Non-financial performance measures: critically assess the balanced scorecard |
| Bemerkungen | The course will be taught "in class". |
| Weblink | Weblink |
| Teilnahmevoraussetzungen | Bachelor in Business and Economics. Prior completion of the course 'Management Accounting I' is recommended. |
| Anmeldung zur Lehrveranstaltung | Registration: Please enroll in the Online Services (services.unibas.ch); Eucor-Students and mobility students of other Swiss Universities or the FHNW first have to register at the University of Basel BEFORE the start of the course and receive their login data by post (e-mail address of the University of Basel). Processing time up to a week! Detailed information can be found here: https://www.unibas.ch/de/Studium/Mobilitaet.html After successful registration you can enroll for the course in the Online Services (services.unibas.ch). Applies to everyone: Enrolment = Registration for the course and the exam! |
| Unterrichtssprache | Englisch |
| Einsatz digitaler Medien | kein spezifischer Einsatz |
| Intervall | Wochentag | Zeit | Raum |
|---|---|---|---|
| wöchentlich | Montag | 10.15-12.00 | Wirtschaftswissenschaftliche Fakultät, Seminarraum S15 HG.31 |
Einzeltermine
| Module |
Modul: Business Field: Management Accounting (Masterstudium: Business and Technology) Modul: Specific Electives in Finance, Controlling, Banking (Masterstudium: Wirtschaftswissenschaften) |
| Prüfung | Leistungsnachweis |
| Hinweise zur Prüfung | written examination: 19.06.25; 14:00-15:30. Depending on the number of students, the start of the exam may be moved forward or backward for 30 minutes. Examination rooms and start times will be published until 18 May 2025. You can still withdraw from the examination by submitting a completed, signed form to our office from 18.03.2025 until 28.03.2025 / 12:00 o’clock. The deregistration form and the mail address can be found on the homepage of the Dean of Studies Office: https://wwz.unibas.ch/en/studies/examinations/de-/registration-of-examinations/ Prior to 17.03.2025, please deregister only in the Online Services. |
| An-/Abmeldung zur Prüfung | Anm.: Belegen Lehrveranstaltung; Abm.: stornieren |
| Wiederholungsprüfung | keine Wiederholungsprüfung |
| Skala | 1-6 0,1 |
| Belegen bei Nichtbestehen | beliebig wiederholbar |
| Zuständige Fakultät | Wirtschaftswissenschaftliche Fakultät / WWZ, studiendekanat-wwz@unibas.ch |
| Anbietende Organisationseinheit | Wirtschaftswissenschaftliche Fakultät / WWZ |