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26168-01 - Lecture: Performance Measurement and Management Incentives (3 CP)
| Semester | spring semester 2025 |
| Course frequency | Every spring sem. |
| Lecturers | Sabine Böckem (sabine.boeckem@unibas.ch, Assessor) |
| Content | 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. |
| Learning objectives | - 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 |
| Comments | The course will be taught "in class". |
| Weblink | Weblink |
| Admission requirements | Bachelor in Business and Economics. Prior completion of the course 'Management Accounting I' is recommended. |
| Course application | 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! |
| Language of instruction | English |
| Use of digital media | No specific media used |
| Interval | Weekday | Time | Room |
|---|---|---|---|
| wöchentlich | Monday | 10.15-12.00 | Wirtschaftswissenschaftliche Fakultät, Seminarraum S15 HG.31 |
Dates
| Modules |
Module: Business Field: Management Accounting (Master's Studies: Business and Technology) Module: Specific Electives in Finance, Controlling, Banking (Master's Studies: Business and Economics) |
| Assessment format | record of achievement |
| Assessment details | written exam: date and room tbd For this exam you will still receive additional information by email. |
| Assessment registration/deregistration | Reg.: course registration, dereg: cancel course registration |
| Repeat examination | no repeat examination |
| Scale | 1-6 0,1 |
| Repeated registration | as often as necessary |
| Responsible faculty | Faculty of Business and Economics , studiendekanat-wwz@unibas.ch |
| Offered by | Faculty of Business and Economics |