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2018/2019  KAN-CSSMO1603U  Economic Performance Management in Service Firms

English Title
Economic Performance Management in Service Firms

Course information

Language English
Course ECTS 7.5 ECTS
Type Mandatory
Level Full Degree Master
Duration One Quarter
Start time of the course Third Quarter, Spring
Timetable Course schedule will be posted at calendar.cbs.dk
Study board
Study Board for MSc in Social Sciences
Course coordinator
  • Peter Skærbæk - Department of Accounting (AA)
Main academic disciplines
  • Managerial economics
  • Accounting
  • Service management
Teaching methods
  • Face-to-face teaching
Last updated on 25-06-2018

Relevant links

Learning objectives
The purpose of the course is to offer the students the opportunity to develop their skills to understand and analyse the effects and conditions of accounting in practical settings in business life with an emphasis on service. The focus is on a variety of theories from accounting, but also from sociology and organizational theory that are used to understand empirically the processes of the use and development of accounting.
  • Understand of the use and development of various accounting techniques and concepts.
  • Be able to apply and use the theoretical models for analysis of practical cases/examples.
  • Evaluate and compare the use and strengths/weaknesses of each theory presented in the course.
Economic Performance Management in Service Firms:
Exam ECTS 7,5
Examination form Oral exam
Individual or group exam Individual exam
Duration 20 min. per student, including examiners' discussion of grade, and informing plus explaining the grade
Preparation time With the listed preparation time: 20 Minutes
Grading scale 7-step scale
Examiner(s) Internal examiner and second internal examiner
Exam period Spring
Aids Limited aids, see the list below:
The student is allowed to bring to the preparation room
  • Books (including translation dictionaries), compendiums and notes in paper format.
The student is also allowed to bring simple writing and drawing utensils (non-digital). Students are not allowed to communicate with others during the preparation time.
Make-up exam/re-exam
Same examination form as the ordinary exam
Course content and structure

In this third quarter course our focus is on the use and development of accounting related to service. Accounting systems and data (calculations) are at the heart of the adjudicating role of accounting. How is the organization, or strategic solutions (like expansion and outsourcing) experimented with and evaluated, and what is the role of accounting of accounting to strategy?
Key objectives are: 

  • Accounting control systems to service

  • Discuss different measurement models, or frameworks

  • Identify and choose relevant KPI’s in organizations

  • How is accounting used and developed to increase motivation

  • Communication and reporting performance measures

  • What are the links between accounting and strategy

  • What is the role of experts like consultants and auditors to the development and use of accounting systems?

Description of the teaching methods
The course is taught through a combination of lectures, seminars and case-studies. Thorough preparation and in-class participation is expected
Feedback during the teaching period
Feedback is given on students' engagements in classes, in local exercises and office hours if applicable.
Student workload
Course activities (including preparation) 170 hours
Exam (including exam preparation) 36 hours
Last updated on 25-06-2018