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IESEG School of Management ( IÉSEG )

Code Cours :



Niveau Année de formation Période Langue d'enseignement 
Professeur(s) responsable(s)G.Iatridis
Intervenant(s)Daniela Mancini

Pré requis

Basic accounting knowledge

Objectifs du cours

At the end of the course, the student should be able to:
• Provide a framework for the available techniques used to get an organization under control
• Implement financial planning techniques
• Design appropriate management control systems
• Understand the differences between traditional financial measurement systems and Balanced Scorecard
• Design indicators for a mutidimensional performance measurement systems
• Understand the importance of an effectiveness management information systems

Contenu du cours

1 Planning and Controlling
2 Management Control Systems and Information Systems
3 Budgetary process
4 Balanced Scorecard
5 Review for Final Examination

Modalités d'enseignement

Organisation du cours

TypeNombre d'heuresRemarques
Face to face
Interactive class16,00  
Independent work
Reference manual 's readings4,00  
Independent study
Estimated personal workload12,00  
Charge de travail globale de l'étudiant32,00  

Méthodes pédagogiques

  • E-learning
  • Project work
  • Case study


Given that active participation is considered vital for the learning experience of the students, 40% of the final mark will be based on a group assignment. A final individual written exam (60%) assures that all topics
covered during the course are evaluated in order to realize the key learning goals of the course.

Type de ContrôleDuréeNombrePondération
Final Exam
Written exam0,00160,00
Group Project0,00140,00
TOTAL     100,00


  • anagement and Cost Accounting Alnoor Bhimani, Charles T. Horngren, Srikant Datar, Madhav Rajan - 6th Edition, 2015

  • Managerial Accounting Decision Making and Performance Improvement 4th Edition, 2012 Ray Proctor -

  • Introduction to Management Accounting Global Edition 16th Edition, 2013 Charles Horngren, Gary Sundem, William Stratton, Dave Burgstahler,Schatzberg Jeff -

* Informations non contractuelles et pouvant être soumises à modification
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