Kies de Nederlandse taal
Course module: 324039-M-6
Management Accounting and Control
Course info
Course module324039-M-6
Credits (ECTS)6
CategoryMA (Master)
Course typeCourse
Language of instructionEnglish
Offered byTilburg University; Tilburg School of Economics and Management; TiSEM: Accountancy;
Is part of
M Accountancy
M Strategic Management
M International Management
J.J.C. Boomaars
Other course modules lecturer
Coordinator course
prof. dr. B.C.G. Dierynck
Other course modules lecturer
prof. dr. B.C.G. Dierynck
Other course modules lecturer
Academic year2019
Starting block
Course mode
Registration openfrom 19/08/2019 up to and including 18/10/2019

After completing this course, you will be able to:

1.      Develop a sound plan to manage employees towards realizing the organizational objectives.

2.      Detect misalignment of incentives in a particular organization and propose ways to address the misalignment of incentives.

3.      Predict potential drawbacks of a particular management control system.

4.      Develop the academic reasoning supporting your advice regarding a particular management control system.

5.      Use skills that are needed to become a more efficient, effective, and thoughtful professional.

This course focuses on enabling managers, controllers and consultants of complex organizations to effectively exploit information to achieve organizational objectives. The objective of the course is to develop a sophisticated understanding of the powerful role of management control systems in aligning incentives between organizational parties in a timely, efficient and effective manner. We will not only cover traditional ways to align incentives (such as performance measures) but also discuss more modern ways to align incentives (such as leadership and social norms). We will also focus on the interaction between the different mechanisms that firms can use to align incentives. We will work towards the course objective by applying theory to real-life cases and analyzing examples of well-known organizations. This course is useful for anyone who aims to become better in strategy implementation (managers, controllers, and consultants) as well as for anyone who is tasked with evaluating strategy implementation (auditors, financial analysts).

Type of instructions
The course consists of 13 interactive lectures of 90 minutes in a group of 80-90 students. The classes of Management Accounting & Control are Educated Conversations (ECs) during which I will guide you towards the realization of the class goals. The Educated Conversations will be based on what students have prepared on beforehand and the interactive class discussion.

Type of exams
final written exam (45%) and assignments (55%)
students need to obtain a 5 (unrounded) for the final written exam to pass the course

Compulsory Reading
The required readings consist of published papers in accounting, economics, and psychology. The papers can be downloaded via the library (for published papers) or will be made available via Blackboard (for working papers).
Course available for exchange students
Master level, conditions apply
Contact person
prof. dr. B.C.G. Dierynck
Timetable information
Management Accounting and Control
Written test opportunities
Written test opportunities (HIST)
Schriftelijk (45%) / Written (45%)EXAM_01BLOK 1124-10-2019
Schriftelijk (45%) / Written (45%)EXAM_01BLOK 1209-01-2020
Required materials
Published and non-published scientific articles from accounting, finance, economics, and psychology. These articles can be downloaded via the library (for published articles) or will be made available on Blackboard (for non-published articles).
Handouts of the lectures prepared by the lecturer.
Recommended materials
Assignment (55%)

Written (45%)

Final grade

Kies de Nederlandse taal