Syllabus overview (public)

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Programme Master in Management
Academic Year Academic Year 2021/2022
Module/course Code OP37
Delivery location Paris
Language English
Course type Specialisation
Contact hours 120
ECTS M1 before 2020 16
ECTS M1 from 2020 20
Level 5 (year post baccalaureate)
Semester Spring
Field (Discipline) Management Control
Academic Department Management Control


Module/course Summary

Companies express their needs for young graduate candidates in Management control functions, and the lack of such candidates on the market. And performance management is a key topic for any type of organizations (large companies, start up, public sector organizations, NGOs, social economy organizations, etc.).

The role of management controllers is largely misunderstood: it involves technical and financial skills. But management control has a strong human dimension since it aims at “shaping behaviours”. Moreover, controllers are foremost asked to be real business partners in the management of performance. In this perspective, they have to develop different types of skills:
  • Business competencies, to master how performance can be achieved in a company,
  • Communication and pedagogical skills, to support managers with a strong impact,
  • Mastery of management tools, having both sound know how on their technical dimensions including digitalization and big data (operational skills) and an understanding of their foundations and the human stakes inherent in management control practices (big picture) 
This option aims primarily at preparing our students to take responsibilities in the management control function and want to become CFO. It is also suited to students who want to join consultancy firms, or to become managers in large organizations since they all have to use formal performance management systems.

At a pedagogical level, this option relies on:
  • a strong emphasis on both management practices and research, helping to understand how their links lead to higher level management competencies;
  • teaching methods that balance between “sage on stage”, “guide on the side”,
  • learning by doing.
The specialization includes several interventions of practitioners and one of the elective is a diagnosis to be carried out in a company

Targeted audience

This option aims primarily at preparing our students to take responsibilities in the finance and management control function, in particular future CFOs since management control is a central part of CFO’s activity. These managers have as one of their missions to build management tools within their organizations and to provide ad hoc analysis on specific issues. This option aims at increasing the relevance of their contribution to managers' needs.

Apart from future controllers or CFOs, it is relevant for those students who would like to start their professional career as consultant in performance management and/or information systems (which are sub specialties of consultant in organization) since an important part of these jobs consists precisely in providing and adapting management tools to managers.

Since it is believed here that every managerial situation involves management tools, this option could be of interest for every student in a business school. Indeed,
  • Functional (staff) managers (HR, marketing, RD,) are often in demand for better management tools and therefore asking for and active in cooperation with the providers of such tools (consultants, controllers).
  • Operational (line) managers whose performance lies on their mastering of management tools and therefore who are looking for improving their collaboration with providers of such tools. This option will help them formulating their needs for such tools.
The option is organized around four electives (see course content and each elective syllabus for more details): Diagnosis of management control practices, Designing and implementing performance measurement systems, Behavioural dimensions of performance measurement systems, Strategic performance analytics.