Dynamic Management Control

Knowledge

• has advanced in-depth knowledge in the field of management control, including characteristics of dynamic organizational environments, critique of traditional budget-based management, principles and methods of Beyond Budgeting as a management alternative, and changing roles of controllers
• have in-depth knowledge of techniques for long-term planning and its impact on management under fundamental uncertainty (including application of scenario methodology)
• have in-depth knowledge of how various societal trends affect the design and use of management control systems, including increasing digitalization, demands for corporate social responsibility, changes in global value chains, creation of large societal project, etc.
• have insight into empirical research literature within dynamic management control subject

Skills

• can analyze and critically evaluate sources of fundamental uncertainties
• can specialize in obtaining relevant research literature within the profile area, and is able to compile, analyze and evaluate the literature
• can analyze and formulate a research problem for a research paper based on relevant theories and previous empirical studies
• can carry out and present in a good manner an independent analytical work under supervision in line with research ethical norms
• can use analytical and digital tools adapted for literature search in practical work with the paper

General competences

• has the ability to produce an independent analytical scientific work in line with the business economics tradition for academic communication both in writing and orally
• can carry out advanced work tasks in groups associated with scenario preparation