Performance Management and Strategy Execution (Winter Term 2022/23)

Field(s) of Study
6 CP/ECTS, equivalent to 4 SWS
(if your module is not listed, please refer to your module compendium and your degree's course manager to ensure compatibility with your track of study)
Winter, First Term
Teaching Format
Lectures, Tutorials and Case Studies (in-person)
Case Studies (during course) and Written Final Exam (early examination period)
Course Language
Learnweb Platform
Page last updated
October 4, 2022



This course will be taught in-person and will take place in the classrooms noted below. Due to the ongoing construction work in the lower floors of the Juridicum, lecture halls may change as the term progresses. Further,  a change in regulatory requirements put forth by the state of NRW may lead to changes in teaching format. Any change will be communicated via Learnweb and this course page as soon as possible. There will be no recordings of lectures/tutorial sessions.

Please note: The first lecture will take place on October 11, 2022 in room J498. Access to the Learnweb course is available here.

For any further questions, please contact Hannes Döring via e-mail.

Course Description

Many strategic initiatives are well elaborated on paper but do not survive contact with reality, and thus, implementing a strategy by aligning managers and employees in the organization remains a key challenge for businesses. Alignment problems get especially severe if individual objectives of employees differ from those of company owners or upper-level managers. This module covers different tools which help to get “all minds in the game”, and thus, continues and extends the behavioral control aspects of management accounting which are covered in the module Strategic Management Accounting. Relevant questions include the role of control systems in firms, how to (ideally) design incentive structures, the delegation of decision rights, performance measurement and performance management practices, as well as the role of corporate culture for managerial alignment.

The course relies on (micro) economic theory, empirical evidence, case studies, exercises, and a very interactive teaching style. The objective of this course is to enable students to understand how management control problems in firms can be addressed and to generate awareness for the economic trade-offs underlying managerial incentive design choices and organizational design.
For further information, please refer to the current module compendium.

Course Schedule

Tuesdays 10:00 - 12:00 Lecture/Exercise Weekly 11.10.2022 - 13.12.2022 J498
Wednesdays 10:00 - 12:00 Lecture/Exercise Weekly 12.10.2022 - 14.12.2022 J490


Prof. Dr. Martin Artz (responsible)

Patrick Breuer (accompanying)