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| Semester | spring semester 2023 |
| 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 | Registration: Please enrol in MOnA. EUCOR-Students and students of other Swiss Universities have to enrol at the students administration office (studseksupport1@unibas.ch) within the official enrolment period. Enrolment = Registration for 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, Auditorium |
| 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) Specialization Module: Finance, Controlling and Banking (Master's Studies: Business and Economics (Start of studies before 01.08.2021)) |
| Assessment format | record of achievement |
| Assessment details | written exam: 16.06.23; 17:00-18:30. DSBG Sporthalle: A-Z. For this exam you will still receive additional information by email. You would have to be on site at least 30 minutes before the exam starts. The addresses of the examination rooms can be found here: https://wwz.unibas.ch/de/studium/pruefungen/vorlesungs-und-pruefungsraeume/ You can still withdraw from the examination by submitting a completed, signed form to our office from 21.03.23 until 31.03.23 / 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 20.03.23, please deregister only in the Online Services. The examination rooms will be published by 26.5.23. |
| 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 |