Per­form­ance Man­age­ment and In­cent­ives

The aim of the course is to strengthen the student’s competence to design performance measurement and incentive systems in organizations. By building on the student’s knowledge of accounting as a tool for strategy implementation (obtained at the course Accounting and Control, 1. semester) this course advances the discussion of performance measurement, target setting, evaluation and compensation which are all key issues in coordination and motivation of employees in organizations. At the exam the students must be able to: - Explain, structure and combine the various concepts, issues and models related to performance information, coordination and motivation introduced at the course. - Identify and analyze design problems related to performance management systems and processes in organizations by using the concepts and models from the course - Critically reflect upon various design solutions proposed by theories and models applied at the course in terms of their value and relevance in specific organizational settings