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2019/2020  KAN-CCMVI2087U  Organizational Performance Management

English Title
Organizational Performance Management

Course information

Language English
Course ECTS 7.5 ECTS
Type Elective
Level Full Degree Master
Duration Summer
Start time of the course Summer
Timetable Course schedule will be posted at calendar.cbs.dk
Max. participants 60
Study board
Study Board for MSc in Economics and Business Administration
Course coordinator
  • Course instructor: Eduardo Schiehll, M.Sc., Ph.D., FCPA, FCMA, HEC Montréal - Professor Department of Accounting
    Sven Bislev - Department of Management, Society and Communication (MSC)
For academic questions related to the course, please contact instructor Eduardo Schiehll at eduardo.schiehll@hec.ca
Other academic questions: contact academic director Sven Bislev at sb.msc@cbs.dk
Main academic disciplines
  • Management
  • Accounting
Teaching methods
  • Face-to-face teaching
Last updated on 12/11/2019

Relevant links

Learning objectives
After completing the course, students should be able to:
  • Describe what management accounting is and how it is used for performance management within the organization.
  • Identify the role of management accounting in the decision-making process.
  • Identify and measure key performance indicators (KPIs).
  • Understand the role and relevance of nonfinancial information for monitoring organizational performance.
  • Identify the roles of performance evaluation and reward in management control.
  • Describe and apply the concepts related to the balanced scorecard.
  • Measure organizational performance from a financial and nonfinancial perspective.
Course prerequisites
Completed social science Bachelor. Basic knowledge of accounting (introductory accounting).
Organizational Performance Management:
Exam ECTS 7.5
Examination form Written sit-in exam on CBS' computers
Individual or group exam Individual exam
Assignment type Written assignment
Duration 4 hours
Grading scale 7-point grading scale
Examiner(s) One internal examiner
Exam period Summer, Ordinary exam: 4 hour written exam in the period of 27–31 July 2020
Retake exam: 4 hour written exams in the period of 28 September–2 October 2020
3rd attempt (2nd retake) exam: 72-hour home assignment- 23-26 November 2020 – for all ISUP courses simultaneously

Exam schedules available on https:/​/​www.cbs.dk/​uddannelse/​international-summer-university-programme-isup/​courses-and-exams
Aids Limited aids, see the list below:
The student is allowed to bring
  • Any calculator
  • Language dictionaries in paper format
The student will have access to
  • Advanced IT application package
Make-up exam/re-exam
Same examination form as the ordinary exam
If the number of registered candidates for the make-up examination/re-take examination warrants that it may most appropriately be held as an oral examination, the programme office will inform the students that the make-up examination/re-take examination will be held as an oral examination instead.
Retake exam: 4 hour written sit-in exam, new exam question
Exam form for 3rd attempt (2nd retake): 72-hour home project assignment, max. 10 pages.
Course content, structure and pedagogical approach
This course is intended to develop managerial accounting skills, or the means of gathering and using accounting information to support decision making within the organization. The purpose of management accounting is to help managers in the decision-making process so that they can achieve, as efficiently as possible, the strategic, operational, and financial objectives of their organization. Accordingly, the emphasis is on performance evaluation and management control tools.
The course will examine a series of issues related to the design and the implementation of effective performance management systems and the selection of key performance indicators. Among the issues discussed are: the strategic mapping, the balance between the types of measures, and the link with reward systems.
Preliminary assignment: Reading the short article from Harvard Business Review, “Using Balanced Scorecard as a Strategic Management System”, by Robert S. Kaplan and David P. Norton.
Class 1: The role of Management Accounting in performance management
Class 2: Value creation propositions and the strategic mapping tool
Class 3:  The complementary role of financial and non-financial performance measures
Class 4: Developing a strategic maps
Class 5: Understanding the cause-effect between financial and non-financial performance
Class 6:  Integrating strategic map to a performance Balanced Scorecard (BSC)
Feedback activity: We will have a feedback session based on an individual (take home) assignment, with a handout due to prior the feedback activity.
Class 7: Identifying and using key performance measures
Class 8: Developing a Balanced Scorecard for performance management
Class 9: Performance management in not-for profit organizations
Class 10: Reward systems and performance management.
Class 11: Conclusion, overview, and team presentations
Description of the teaching methods
All teaching takes place on campus (notice that face-to-face teaching may include the use of online materials and tools.
Feedback during the teaching period
We will have a feedback session half-way through the course. Students will be asked to prepare a take home assignment base on a case study (handout of max 4 pages) due to before the interactive feedback session. This assignment will be graded. Feedback will also be provided in last session based on team presentations.
Student workload
Preliminary assignment 20 hours
Classroom attendance 33 hours
Preparation 126 hours
Feedback activity 7 hours
Examination 20 hours
Further Information
Preliminary Assignment: To help students get maximum value from ISUP courses, instructors provide a reading or a small number of readings or video clips to be read or viewed before the start of classes with a related task scheduled for class 1 in order to 'jump-start' the learning process.
Course timetable is available on https://www.cbs.dk/uddannelse/international-summer-university-programme-isup/courses-and-exams
We reserve the right to cancel the course if we do not get enough applications. This will be communicated on https://www.cbs.dk/uddannelse/international-summer-university-programme-isup/courses-and-exams end March 2020.
Expected literature

Mandatory readings:


Two case studies, available from Harvard Business Publishing:
Transworld Auto Parts (A) & (B) (Document code: 9-110-027)
Raleigh & Rosse: Measures to Motivate Exceptional Service (Document code: 4353)

These cases need to be purchased by the student.


Additional relevant readings:


Gibbs, Merchant, Van der Stede et Vargus (2005). The benefits of Evaluating Performance Subjectively. Peformance Improvement, 44(5) (May/Jun 2005). 26-32.
Larimo, J., Le Nguyen, H. and Ali, T. (2016). Performance measurement choices in international joint ventures: What factors drive them? Journal of Business Research, 69(2)  (Feb 2016): 877.
Kaplan (2009), Conceptual Foundations of Balance Scorecard. Handbook of Management Accounting Research, Volume 3, Ch.3.
Last updated on 12/11/2019