Performance Management and Strategy Execution (Winter Term 2024/25)

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
Learnweb Access can be found here soon
Page last updated
May 27, 2024



Please note: The first lecture will take place on Tuesday, October 8, 2024. Access to the Learnweb course will be made available here soon.

For any further questions, please contact Patrick Breuer via e-mail.
Any change will be communicated via Learnweb and this course page as soon as possible. There will be no recordings of lectures/tutorial sessions.

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 become 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

Tuesday 10 a.m. - 12 p.m. Lecture/Exercise Weekly 08.10.2024 - 10.12.2024 JUR 498
Wednesday 8 a.m. - 10 a.m. Lecture/Exercise Weekly 09.10.2024 - 11.12.2024 JUR 490


Prof. Dr. Martin Artz (responsible)

Patrick Breuer (accompanying)