Code
MGFE ACC 4404
Level
M1
Field
Comptabilité, contrôle de gestion
Language
Anglais/English
ECTS Credits
2
Class hours
16
Total student load
60
Program Manager(s)
Department
- Data analytics, Économie et Finances
Educational team
Introduction to the module
Performance lies at the heart of all organisational games. Performance management involves preparing and deploying performance expectations, providing relevant indicators to guide decisions, actions and behaviours, and then evaluating achievements retrospectively to draw useful lessons and promote future performance. However, measuring performance is about taking action, it sets in motion processes and narratives that alter performance itself. This course will help you to understand the logic and practices of performance management, the organisational dynamics it generates (particularly the unwanted ones) and how it could evolve from an overly financial perspective with disastrous effects towards a more holistic, and sustainable approach.
Learning objectives/Intended learning outcomes
- 1.3 - Develop competitiveness in business, and digital sovereignty
- 2.2 - Explore solutions, decisions, and their relative and absolute impacts
- 2.4 - Implement a plan, prepare for changes, and measure the success of actions with regard to strategy and stakeholder
- 3.1 - Understand and employ basic concepts, knowledge and theories related to the discipline
- 3.2 - Apply discipline knowledge appropriately and effectively
- 3.3 - Identify the boudaries of the discipline and possible cross-disciplinary connections
- 3.4 - Select and employ judiciously appropriate techniques and tools within the discipline
- 4.1 - Mobiliser les méthodes issues de la recherche pour construire une analyse et produire des recommandations de qualité
- 4.3 - Apply cross-disciplinary management approaches and tools effectively and judiciously
- 4.6 - Développer les enjeux du développement durable dans ses trois composantes (environnementale, sociale, économique)
- 5.2 - Understand and analyze situations from alternate perspectives with relevance and rigor
Rubrics
Understanding the impacts of management decisions on economic, social, and environmental dimensions.
Learning to design and use control tools (plans, budgets, dashboards, performance measurement) by placing them in their strategic and organizational context;
initiating a reflection on management systems, on the difficulties of coordination, delegation, and leadership by addressing them from an organizational and human perspective.
Content : structure and schedule
8 sessions cover six themes :
1/Performance management and the performativity of performance measures; 2/Performance deployment;
3/Performance control;
4/Performance indicators and scorecards;
5/Showing and narrating performance and
6/Towards more sustainable performance management
Sustainable Development Goals
3 targeted SDGs:
SDG 4 Quality education
SDG 8 Decent work and economic growth
SDG 12 Responsible consumption and production
1 SDG underpinning the course
SDG 10: Reduced inequalities
Number of SDG's addressed among the 17
4
Learning delivery
synchrone
Pedagogical methods
Alternating between lectures, practical exercises, case studies with discussion, and continuous assessment of learning outcomes.
All materials are available on Moodle.
Supplementary videos are also available.
Evaluation and grading system and catch up exams
Continuous examination (50%) and final exam (50%)
A catching-up exam will be offred for non-validating students
Module Policies
Professor-Student Communication
● The professor will contact the students through their school email address (IMT-BS/TSP) and the Moodle portal. No communication via personal email addresses will take place. It is the student responsibility to regularly check their IMT-BS/TSP mailbox.
● Students can communicate with the professor by emailing him/her to his institutional address. If necessary, it is possible to meet the professor in his office during office-hours or by appointment.
Students with accommodation needs
If a student has a disability that will prevent from completing the described work or require any kind of accommodation, he may inform the program director (with supporting documents) as soon as possible. Also, students are encouraged to discuss it with the professor.
Class behavior
● Out of courtesy for the professor and classmates, all mobile phones, electronic games or other devices that generate sound should be turned off during class.
● Students should avoid disruptive and disrespectful behavior such as: arriving late, leaving early, careless behavior (e.g. sleeping, reading a non-course material, using vulgar language, over-speaking, eating, drinking, etc.). A warning may be given on the first infraction of these rules. Repeated violators will be penalized and may face expulsion from the class and/or other disciplinary proceedings.
● The tolerated delay is 5 minutes. Attendance will be declared on Moodle during these 5 minutes via a QR code provided by the teacher at each course start.
● Student should arrive on time for exams and other assessments. No one will be allowed to enter the classroom once the first person has finished the exam and left the room. There is absolutely no exception to this rule. No student can continue to take an exam once the time is up. No student may leave the room during an examination unless he / she has finished and handed over all the documents.
● In the case of remote learning, the student must keep his camera on unless instructed otherwise by the professor.
Honor code
IMT-BS is committed to a policy of honesty in the academic community. Conduct that compromises this policy may result in academic and / or disciplinary sanctions. Students must refrain from cheating, lying, plagiarizing and stealing. This includes completing your own original work and giving credit to any other person whose ideas and printed materials (including those from the Internet) are paraphrased or quoted directly. Any student who violates or helps another student violate academic behavior standards will be penalized according to IMT-BS rules.
Textbook Required and Suggested Readings
Peter Brewer, Ray Garrison, Eric Noreen and Norma Montague, Introduction to Management accounting, McGrawHill, 2024
Charles Horngren, Gary L. Sundem, William O. Stratton, Dave Burgstahler, Jeff O. Schatzberg, Introduction to management accounting, Pearson, 2022
Keywords
Global performance,Environnemental and social performance, control, budgeting, scorecards, green accounting