Strategy and Management Control Systems (WiSe 20/21)

Wintersemester 2020 / 2021 Strategy and Management Control Systems (WiSe 20/21)

The aim of this course is:

  • to provide students with an understanding of the role of management control systems (MCS)
  • to enable students to design and apply different control instruments.

The course discusses how different management control instruments are used to implement a company’s strategy by aligning individual, business unit and company goals. In particular, different management control alternatives (e.g., results control, action control, personnel controls, culture control) will be discussed.

Furthermore, specific control instruments elements such as financial and non-financial performance measures, budgeting, target setting, and incentives will be covered. Considering organizational characteristics and behavioral aspects, the course highlights advantages and disadvantages of these different control instruments.


In order to get the password for the OLAT page please send an e-mail with the subject "SMCS_PASSWORD" to from your student e-mail account.



The password will be sent to you via e-mail. By using the OLAT password, you declare that you have read and agreed to the following terms of use:


  1. You are entitled to participate in the course according to the examination rules.
  2. The provided material is protected by copyrights and only for your personal use. It is not allowed to circulate the material to other persons.
  3. It is not allowed to tape-record and distribute the videos and content. Non-compliance will be prosecuted criminally.
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