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26168-01 - Lecture: Performance Measurement and Management Incentives (3 CP)
| Semester | spring semester 2026 |
| Course frequency | Every spring sem. |
| Lecturers |
Sabine Böckem (sabine.boeckem@unibas.ch, Assessor)
Sebastian Fleer (sebastian.fleer@unibas.ch) |
| 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 | 1. Please register for the course and the subsequent assignment by emailing to Prof. Sabine Böckem (sabine.boeckem@unibas.ch) by 28.01.2026 at the latest. Please include your matriculation number! And please make sure that you are registered for the spring semester and have paid the semester fees before the course starts. 2. Eucor-Students and mobility students of other Swiss Universities or the FHNW also have to register at the University of Basel BEFORE the registration deadline in order to receive their login data (email 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 3. A deregistration is possible until 03.02.26 at the latest by email to belegungstorno-wwz@unibas.ch 4. Your registration will be entered in your Online Services only after the official deadline of the course registration period, i.e. after 16.03.26. 5. The following applies to everyone: enrollment = registration for the exam/assignment! In case of non-participation after registration it will be noted as "nicht erschienen" in the transcript. |
| Language of instruction | English |
| Use of digital media | No specific media used |
| Interval | Weekday | Time | Room |
|---|---|---|---|
| täglich | See individual dates | ||
Dates
| Date | Time | Room |
|---|---|---|
| Monday 02.02.2026 | 10.15-17.30 | Wirtschaftswissenschaftliche Fakultät, Seminarraum S17 HG.38 |
| Tuesday 03.02.2026 | 10.15-17.30 | Wirtschaftswissenschaftliche Fakultät, Seminarraum S17 HG.38 |
| Wednesday 04.02.2026 | 10.15-17.30 | Wirtschaftswissenschaftliche Fakultät, Seminarraum S17 HG.38 |
| Thursday 05.02.2026 | 10.15-17.30 | Wirtschaftswissenschaftliche Fakultät, Seminarraum S17 HG.38 |
| 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 examination: date tbd |
| Assessment registration/deregistration | Registration/deregistration: teaching staff |
| 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 |