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2024/2025 KAN-CACAO2405U Performance Management and Incentives
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| Performance Management and Incentives |
Course information |
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| Language | English |
| Course ECTS | 7.5 ECTS |
| Type | Mandatory |
| Level | Full Degree Master |
| Duration | One Quarter |
| Start time of the course | Third Quarter |
| Timetable | Course schedule will be posted at calendar.cbs.dk |
| Study board |
Study Board for cand.merc. and ASC
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| Course coordinator | |
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| Teaching methods | |
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| Last updated on 30-05-2024 | |
Relevant links |
| Learning objectives | ||||||||||||||||||||||
| The aim of the course is to strengthen the
student’s competence to design performance measurement and
incentive systems in organizations. By building on the student’s
knowledge of accounting as a tool for strategy implementation
(obtained at the course Accounting and Control, 1. semester) this
course advances the discussion of performance measurement, target
setting, evaluation and compensation which are all key issues in
coordination and motivation of employees in organizations.
At the exam the students must be able to: - Explain, structure and combine the various concepts, issues and models related to performance information, coordination and motivation introduced at the course. - Identify and analyze design problems related to performance management systems and processes in organizations by using the concepts and models from the course - Critically reflect upon various design solutions proposed by theories and models applied at the course in terms of their value and relevance in specific organizational settings |
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| Prerequisites for registering for the exam (activities during the teaching period) | ||||||||||||||||||||||
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Number of compulsory
activities which must be approved (see section 13 of the Programme
Regulations): 1
Compulsory home
assignments
The student must get 1 out of 2 activities approved in order to attend the ordinary exam. Multiple choice (given on the first part of the course) • The student is asked to upload the answer. Home assignment (given on the second part of the course) • The students are asked in groups to write an essay based on an assignment given by the instructor at the last part of the course • Number of students per groups is 4-5 • Number of pages: 5 pages per group • Each group receives a 20 minutes feedback by the course instructor based on the instructor’s assessment of the essay. Students will not have extra opportunities to get the required number of compulsory activities approved prior to the ordinary exam. If a student has not received approval of the required number of compulsory activities or has been ill, the student cannot participate in the ordinary exam. If a student prior to the retake is still missing approval for the required number of compulsory activities and meets the pre-conditions set out in the program regulations, an extra assignment is possible. The extra assignment is a 10 page home assignment that will cover the required number of compulsory activities. If approved, the student will be able to attend retake. |
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| Examination | ||||||||||||||||||||||
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| Course content, structure and pedagogical approach | ||||||||||||||||||||||
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The course continues the analysis of performance management
systems and processes in a transaction cost/agency theory
perspective as introduced in the course ‘Accounting and Control’
but also adds psychological and sociological theory in order to
better understand and improve system and process design. Key topics
addressed at the course are:
Intrinsic and extrinsic reward Goal setting and feedback Performance measures and culture Control and trust
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| Description of the teaching methods | ||||||||||||||||||||||
| Theoretical dialog lectures are mixed with case
discussions. The lectures introduce concepts and models decisive
for understanding performance management issues and outline their
theoretical assumptions. Through cases and exercises students train
the application of concepts, theories and models in order to design
value creating performance management and incentive systems in
organizations.
The teaching methods is through debate, case studies and a constant dialog between theory and practice Development of individual and social skills (competencies) Through debate and dialog the student will develop oral and presentation skills. Since case preparation and presentation is conducted in teams the students develop cooperative skills. |
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| Feedback during the teaching period | ||||||||||||||||||||||
| The students will during class receive feedback
with respect to their case work .
The students receive feedback for the mandatory assignments – quiz and/or group case |
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| Student workload | ||||||||||||||||||||||
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| Expected literature | ||||||||||||||||||||||
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Indicative literature.
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Last updated on
30-05-2024