Syllabus overview (public)

Programme	Master in Management
Academic Year	Academic Year 2023/2024
Module/course Code	AX05
Delivery location	Paris
Language	English
Course type	Elective courses 30h
Contact hours	30
ECTS	5
Level	5 (year post baccalaureate)
Semester	Spring
Module name	BEHAVIORAL DIMENSIONS OF PERFORMANCE MEASUREMENT SYSTEMS
Field (Discipline)	Management Control
Academic Department	Management Control

Outline

Module/course Summary

Performance management tools (cost accounting, budgets, dashboards, performance measures, transfer prices, etc.) are often associated with a “technical” image. This restrictive conception leaves out the qualitative and human dimensions of performance management, which are fundamental. Management control aims at “orienting behaviours”: beyond managing the performance of the company at overall level, it is also important to coordinate and motivate people within the organization around common goals and strategies.