The course will be held in a mixed form:

• 2 Plenary sessions ONLINE via TEAMS
• 2 Plenary sessions ON CAMPUS
• 3 Small group sessions ON CAMPUS

• Management Control and Corporate Governance
• Value-based (Performance) Management
• Trends in Performance Management

Understand the linkages between strategy,  finance and accounting in strategy formulation, implementation and evaluation

Understand the role of management control and the controller/management accountant in strategy implementation

Understand the relevance of corporate governance design and processes for management control

Understand the (dis)advantages of various management control practices to translate (strategic) goals into employee behavior

Understand and use state of the art academic research in the fields of strategy, management, and (management) accounting

• How to find appropriate research papers to stay current on important trends and topics in strategy and managerial accounting
• Be able to critically reflect on and benefit from state of the art research
• Link insights from research papers to practical problems in strategy, finance and accounting

Be able to respond adequately to questions in an interview situation under a high stress level

Attendance is highly recommended

The final seminar is usually conducted by Prof. Speckbacher, Prof. Grabner and/or Prof. d'Arcy with the same number of participants.

Your final grade will be composed of:

• 30 % Case presentation and Discussion (100 points)
• 30 % Mid-Term written exam covering sessions 1-3 (100 points)
• 40% Final oral examination covering full course content and article presentation content (100 points)

The weighted average of your points will be translated into your grade (e.g., 89 points is grade 1).

As part of the oral examination, a short presentation has to be given:

Five articles from the last three years available are to be selected from the journals listed below and short presentations prepared (duration 3 minutes without media support and without documents). Please bring the articles to the oral test. The examiner (Prof. Grabner) selects which article you present at the beginning of the oral examination.
Regarding the choice of articles, the following requirements need to be met: (1) Each article needs to come from a different journal, and (2) at least three articles need to come from English-language journals. Please select your articles from the following journals:

• Academy of Management Journal (AMJ)
• Academy of Management Review (AMR)
• Accounting, Organizations and Society (AOS)
• Administrative Science Quarterly (ASQ)
• Contemporary Accounting Research (CAR)
• Controlling
• Controlling & Management Review
• Harvard Business Review (HBR)
• Journal of Management Accounting Research (JMAR)
• Management Accounting Research (MAR)
• Management Science
• MIT Sloan Management Review
• Organization Science
• Schmalenbach Business Review (sbr)
• Strategic Management Journal (SMJ)
• The Accounting Review (TAR)
• Zeitschrift für Betriebswirtschaft (ZfB)
• Zeitschrift für betriebswirtschaftliche Forschung (zfbf)

The LV will be held in English from SS 2020 onwards.